{"created":"2023-05-15T09:48:26.989929+00:00","id":286,"links":{},"metadata":{"_buckets":{"deposit":"09c9a7cc-3fec-4805-b62e-096cbe718c17"},"_deposit":{"created_by":3,"id":"286","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"286"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000286","sets":["6","6:44"]},"author_link":["613"],"control_number":"286","item_1736237708674":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"24","bibliographicPageEnd":"82","bibliographicPageStart":"59","bibliographicVolumeNumber":"12","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_3_description_2":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"中国では､1978年に始まった改革開放政策により､税財源の多くが地方政府へ委譲したため､国(中央政府) の財政力が相対的に弱体化した｡そこで､税収を中央へ集中し､国が再度コントロールし直すという意図で､中央と地方の税収を項目別に分ける｢分税制｣という財政制度が1994年１月に導入された｡\nしかし､分税制の下で､各級政府間における税源配分と事務分担がはっきりと定められていないため､中央､省､市､県､郷鎮という非常に重層的な行政構造の中で､十分な財源を得られない地方政府は責任をより下級の政府に押し付ける傾向が顕著に見られた｡特に県レベル以下の農村地方において､財源と負担のバランス上に大きな問題が生じ､財政破綻の危機に直面し続けた｡\n本稿は､分税制という財政制度と､新中国成立以来､上下級政府の間で機能してきた独特な政治・行政上の慣行である｢圧力型体制｣の二重束縛下の農村財政の現状を考察する｡結論として､分税制の持つ欠陥は､単なる財政制度の不備を飛び越えて､圧力型体制の存在､さらに言うならば､地方自治制度や立憲民主主義の不在によってもたらされたものである｡究極的には､共産党による一党独裁の政治体制の産物とさえ言える｡","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_3_source_id_1":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"},{"subitem_source_identifier":"13492780","subitem_source_identifier_type":"PISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"https://www.isni.org/isni/0000000403715001"}],"affiliationNames":[{"affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"甘, 長青","creatorNameLang":"ja"},{"creatorName":"Gan, changqing","creatorNameLang":"en"}],"familyNames":[{"familyName":"甘","familyNameLang":"ja"},{"familyName":"Gan","familyNameLang":"en"}],"givenNames":[{"givenName":"長青","givenNameLang":"ja"},{"givenName":"changqing","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"613","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000389000833","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000389000833"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-03-18"}],"filename":"分税制と圧力型体制ー二重束縛下の中国農村財政ー.pdf","filesize":[{"value":"411 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/286/files/分税制と圧力型体制ー二重束縛下の中国農村財政ー.pdf"},"version_id":"77739612-74d8-4e15-a382-e75e1f260c1e"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"分税制と圧力型体制 -二重束縛下の中国農村財政-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"分税制と圧力型体制 -二重束縛下の中国農村財政-","subitem_title_language":"ja"},{"subitem_title":"Tax-sharing System and Pressure Mechanism: The Dual Constraint for China's Rural Public Finance","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["6","44"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2010-03-01"},"publish_date":"2010-03-01","publish_status":"0","recid":"286","relation_version_is_last":true,"title":["分税制と圧力型体制 -二重束縛下の中国農村財政-"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2025-03-18T01:45:16.745196+00:00"}