美国财政联邦主义发展经历了三个历史阶段:二元财政联邦主义时期、合作财政联邦主义时期、新财政联邦主义时期。在其演变和发展过程中,美国财政联邦主义体制呈现不同的特点,这与各时期美国的制度环境、社会经济发展进程、财政状况和政治形势等相关,其中,重大社会经济问题、重大事件的影响最为明显。从总体看,美国财政联邦主义有三个基本特征。从借鉴意义看,美国财政联邦主义的历史发展对中国财政分权改革提供了五个方面的启示。 The development of U.S. federalism has undergone three historical stages: the period of dual fiscal federalism, the period of financial federalism and the period of new fiscal federalism. In its evolution and development, the financial federalism system in the United States presents different characteristics, which are related to the institutional environment, social and economic development, financial status and political situation of the United States in various periods. Among them, major social and economic issues, major events The impact is most obvious. Overall, the U.S. fiscal federalism has three basic characteristics. From the perspective of reference, the historical development of fiscal federalism in the United States provides five enlightenments for the reform of fiscal decentralization in China.