在市场经济较发达的西方国家,政府可支配的资源主要是财政收入。我国在转轨过程中,政府可支配的资源除财政收入外,还包括大量行政部门以各种名义向企业收取的费用。而由于制度的不健全和人为的因素,我国多年来存在乱收费、乱摊派现象,有些地区甚至形成费税并重,费大于税,以费代税的 In the western developed countries with more developed market economy, the resources that the government can control are mainly the fiscal revenue. In the course of the transition of our country, the resources governed by the government include not only the financial revenue but also the fees charged by a large number of administrative departments to the enterprises in various names. However, due to imperfect systems and man-made factors, over the years there have been phenomena of indiscriminate charges and indiscriminate apportionment in China. In some areas, even taxation and fees are formed concurrently, fees are more than tax,