从新税制和分税制运行情况看如何加强政府的财政管理□杨荣学新税制和分税制实行几年来，尽管在税种配置、税制要素设计和财政管理工作中还存在一些问题，但都不能否认改革方向的正确性。与历次改革相比，这次改革对社会、经济和财政的影响更加深刻、更加深远。其中，对各... How to Strengthen the Financial Management of the Government According to the Operation of the New Tax System and the Tax Sharing System? Yang Rongxue Although there are still some problems in the tax allocation, tax system design and financial management in the past few years, we can not deny the correctness of the reform direction . Compared with previous reforms, this reform has a more profound and far-reaching impact on society, economy and finance. Which, each ...