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阎坤博士是近年来活跃在我国财经理论界的中青年学者之一。我于1998年应上海远东出版社之邀撰写《转轨中的财政制度变革》一书(中国经济发展研究丛书之一种)时与她合作过,对她的认真与勤奋印象颇深。不久前,又见到阎坤博士的一本新著《财政改革新论》(中国经济出版社出版)。此书综合地反映了作者在一系列财政改革问题上的研究心得与成果。我作为同样致力于探讨这些问题的研究者,读来颇有兴味。 《财政改革新论》的内容比较广泛,涉及分税制体制、企业与财政的关系。政府采购制度、政策投融资体系、养老保障制度、费改税等重大的财政改革问题与配
Dr. Yan Kun is one of the young and middle-aged scholars active in the financial theory circles in our country in recent years. When I was invited by Shanghai Far East Press in 1998 to write a book entitled “Transformation of the Financial System in Transition” (one of China’s Economic Development Studies Series), I was impressed with her seriousness and diligence. Not long ago, Dr. Yan Kun saw a new book, “A New Theory of Financial Reform” (published by China Economic Publishing House). The book comprehensively reflects the author’s research experience and achievements on a series of financial reform issues. I am quite interested in reading as a researcher who is also devoted to discussing these issues. The “New Theory of Financial Reform” is more extensive in content and involves the relationship between tax-sharing system and enterprises and finance. Government procurement system, policy investment and financing system, the pension system, tax reform and other major financial reform issues and with