为什么香港这个弹丸之地,却会富甲一方?为什么不用上门讨税,纳税人就自觉地把该交的税款交上去?为什么一年会有八九百亿港元的收入进政府的“口袋”?又为什么在财税上很少出现“跑冒滴漏”?最近,笔者有幸随有关领导赴香港考察其财税管理状况,颇受启发,现将考察所得报告如下。纵观香港战后40多年来的经济发展和财政收入情况,我们得到一个重要的启示,香港之所以有这样高的财政收入,除了实行“自由港政策”等基本因素外,重要的方面是有稳健的财政政策、健全的财税法例、有效的管理运作机制以及稳固而广阔的财源。从考察的情况来看,其成功的主要经验是: 一、有一个层次清晰、责权明确的财政管理体系。管理学认为,政府的政策决策与行政执行相分离,是实行科学管理、提高办事效率的基本前提。从对香港政府的财政管理体系考察 Why Hong Kong is a bullet-proof land, but will be rich in a party? Why not come to the tax, taxpayers consciously pay the tax turned over? Why one year there will be 89 billion Hong Kong dollar revenue into the government’s “pocket Recently, I was fortunate enough with the relevant leaders to go to Hong Kong to examine the status of their taxation and management, very inspired, the report is now investigated as follows. Looking at the economic development and revenue of Hong Kong over the past 40 years after the war, we get an important lesson from this. The reason why Hong Kong has such a high level of financial revenue is that, apart from the basic factors such as the ”free port policy", the important aspect is soundness Fiscal policy, a sound fiscal and tax laws, an effective management of operational mechanisms, and a solid and broad source of revenue. From the investigation of the situation, the main experience of its success is: First, there is a clear level of responsibility and authority of a clear financial management system. Management believes that the government’s policy decisions and the implementation of administrative phase separation, is the implementation of scientific management, improve the efficiency of the basic premise. Study on the Financial Management System of Hong Kong Government