许多国家为促进欠发达地区开发,都根据本国国情制定相应的财政制度,并取得了一定的成效。这些制度与措施,在不同程度上反映了政府指导开发不发达地区、处理区域经济发展差距的一般规律性,在我国欠发达地区开发财政制度安排中有一定的借鉴意义。 In order to promote the development of less-developed areas, many countries have formulated corresponding fiscal systems according to their national conditions and have achieved some success. To varying degrees, these systems and measures reflect the general laws that the government guides the development of the underdeveloped areas and deal with the disparities in the development of regional economy, and there is some reference to the arrangements for developing the financial system in the underdeveloped areas of our country.