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1991年11月,世界银行亚洲地区问题考察团对我国财政体制改革状况进行了评估,报告题为《中国:改革政府间的财政关系》,它着重分析了现行税收分享制对于经济增长、资源配置和区域平衡的影响,并根据德国、加拿大、印度、日本等国在各级政府间财政安排的经验,提出了进一步理顺我国中央与地方财政关系的对策、建议。现将评估报告的有关内容介绍如下:
In November 1991, the World Bank delegation to the Asian region conducted an assessment of the state of China’s financial system reform. The report entitled “China: Reforming the Financial Relations among the Governments.” It focuses on the analysis of the current tax sharing system for economic growth, resource allocation And regional balance, and put forward countermeasures and suggestions to further straighten out the financial relations between the central and local governments in Germany based on the experiences of governments at all levels in Germany, Canada, India, Japan and other countries. The assessment report is now described as follows: