The system of fiscal transfer is essential for implementing the Scientific Outlook on Development,optimizing economic and social structure,promoting equalization of basic public services and balancing development between regions . Based on the relevant data of China' s 31 provinces for the period of 1999—2009,this paper examines the factors affecting intergovernmental fiscal transfers in China through panel data model . The results of the panel data analysis reveal that the present pattern of allocation of fiscal transfers is not beneficial to equal access to basic public services . Though the central government pays some attention to the overall economic development level and budgetary revenue when allocating fiscal transfers,it has ignored the existence of a large number of extra-budgetary,off-budgetary revenue .In particular,the central government' s concern about national unity has significant effects on provinces' s hares of fiscal transfers,whereas provincial governments possess limited bargaining power in the allocation of fiscal transfers .

Confucian moral thought could be read as a moderate version of virtue ethics . It takes the innate dispositions (virtues) of agents as the fundamental source of moral worth while still emphasizes the value of external rules of conduct ( Li) . Confucian virtue jurisprudence is a contemporary theory of law that is inspired by the ancient moral thought of Confucian thinkers . It is constituted by four basic ideas in Confucian moral theory : Li,Correcting Names,Yi and Ren. As a normative theory,Confucian virtue jurisprudence views harmony (coordinative harmony and autonomous harmony) as one of the fundamental aims law should achieve by providing an institutional framework that enables and facilitates the development of citizens' virtues .As a positive theory,it explains how law could fulfill its essential function of guiding people' s actions and provides an account of the mechanism through which thick concepts enable this guidance function of law . Based on these ideas,Confucian virtue jurisprudence makes a further claim that,to achieve a well functioning system of Rule of Law,thick legal concepts and the content of law should be internalized by citizens who possess the virtue of Yi .

Shejiang Ci is a collection of poems written by Shen Zufen,a modern poetess . The collection was later noted by Cheng Qianfan,her husband . Cheng' s notes mainly reflected his understanding of Shejiang Ci . From a Hermeneutic perspective,it is important to discuss the necessity,possibility,effectiveness,relativity and inevitability of Cheng' s notes .First,the notes were necessary because Shejiang Ci adopted rhetorical strategies such as metaphors and analogy as well as a documentary approach . Second,the notes were possible because Cheng was Shen' s husband,and Cheng also had the favorable social environment to do the work . Third,the notes were effective because Cheng' s approach allowed him to note the metaphorical features of the poems . Fourth,the notes were relative because they were limited to Cheng' s understanding of Shejiang Ci . Last,the notes were inevitable in light of the spirit of academic research . For Cheng,the notes not only revealed the truth in Shejiang Ci,but also inevitably his own experience of the truth of life .