本文以一个著名人工 CGE模型—— SW模型为例 ,对 CGE模型在模型规模、模型计算方法以及均衡解的求得等方面进行讨论 ,并提出部分改进意见 ,包括 :模型规模的合理扩大、计算方法的改进以及对实际研究中所遇到的问题的解决 ,从而为建立中国税收 CGE实用模型做好准备。 In this paper, a famous artificial CGE model - SW model is taken as an example to discuss CGE model in terms of model size, model calculation method and equilibrium solution, and some suggestions for improvement are proposed, including: reasonable expansion of model scale, calculation The improvement of the method and the solution to the problems encountered in the practical research, so as to prepare for the establishment of a CGE practical model for taxation in China.