The Evolution of Australia's Intergovernmental Financial Relations Framework (澳大利亚政府间财政关系框架的演变)
The paper discusses the evolution of Australia's intergovernmental financial relations framework, including developments under Australia's Constitution, and analyses intergovernmental financial transactions under the framework. The methods used to address vertical fiscal imbalance (VFI) and horizontal equity in Australia are discussed and quantitative data on spending across Australian Governments are presented. VFI and horizontal equity are also examined from a historical viewpoint. Finally, some current issues and potential future developments impacting on the distribution of revenue between Australian governments are briefly canvassed. 
 
 
 
本文讨论了澳大利亚政府间财政关系框架的演变过程，包括在澳大利亚宪法下此框架的发展情况，并分析了在此框架内的政府间金融交易情况。同时对用于解决澳大利亚纵向财政不平衡（VFI）和横向财政平衡问题的方法进行了讨论，并列出了澳大利亚各级政府的支出数据。本文还从历史角度对VFI和横向财政平衡问题进行了研究。最后，本文还对可能影响澳大利亚政府间财政收入分配的一些现存问题和未来可能的发展方向进行了简要探讨。