从香港经验看内地公共财政框架构建

Experience from Hong Kong to Build the Framework of Public Finance in China

本文对香港成功的财政管理经验进行剖析与总结,并结合内地现有的财政管理模式提出了完善内地公共财政框架的相关策略与建议。

In order to adapt to the development of market economy, China should perfect the relevant public finance framework rapidly. This paper reviews the basic theory of public finance framework, and puts forward the content that a perfect framework of public finance should include, then analyses and summarizes Hong Kong＇s successful experience in financial management by using the framework above in depth, finally giyes the strategies and advice on how to improve our existing financial management of Mainland.