在一次探讨财政体制问题的座谈会上,外国友人发表了一些意见,我也谈了一些想法。主要是以下几点:各国的上下级政府间财政关系在格局和形式上都不会一样。这是因为,各国的行政体制不会完全一样,各国所处的社会、经济、文化环境不同,发展阶段不同。不可能有一个各国都一样的模式 At a forum on the issue of the financial system, foreign friends made some comments and I also talked about some ideas. Mainly the following points: The financial relations between the upper and lower levels of government in different countries will not be the same in both the pattern and the form. This is because the administrative systems of all countries will not be exactly the same. Each country has different social, economic and cultural environments and different stages of development. It is impossible to have a pattern that is the same for all countries