If the developing countries attempt to conduct fiscal decentralization without improving their political and legal system, they might suffer from such decentralization. 因此開(kāi)發(fā)中國家若要以已開(kāi)發(fā)國家為標竿而實(shí)施財政分權政策,在未健全政治和法律等社會(huì )制度前,可能未蒙其利先受其害。