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中国香港的公共行政管理经过多年积累,形成了一套相对成熟的体系。研究香港公共行政管理经验,对中国内地的改革具有一定的借鉴作用。笔者立足税收执法工作,就香港公共行政管理谈一点看法。一、民众的利益大于天香港特别行政区的政治体制安排和特区政府的施政,体现了香港的地域特点。《中华人民共和国香港特别行政区基本法》确定香港特区实行以行政为主导、司法独立、行政机关与立法机关既互相配合又互
After many years of accumulation in public administration in Hong Kong, China, a relatively mature system has been formed. Studying the experience of public administration in Hong Kong has some reference to the reform in mainland China. The author based on tax law enforcement work, on Hong Kong’s public administration talk a bit. First, the interests of the general public outweigh the political institutional arrangements of Hong Kong SAR and the administration of the SAR government, which reflects the geographical characteristics of Hong Kong. The Basic Law of the Hong Kong Special Administrative Region of the People’s Republic of China confirms that the Hong Kong Special Administrative Region implements an executive-led and independent judiciary. Both the executive and the legislature are complementary to each other