摘要
政府对市场的干预或调节如果未能补救＂市场失效＂，反而降低了社会经济效益，致使资源配置效率出现损失，遂发生了政府失效。对政府失效问题的研究分析，既能深化人们对市场经济中政府职能及宏观调控的认识，也对我国在向社会主义市场经济转轨过程中合理确定政府职能不无启示。
Abstract The reform of tax system involves the adjustment of interests of various parties and the formation of new mechanism. This paper studies the situation of implementing new tax system and some cognition toward it and the theoretical problem of policy. It also analyses from different levels and the author's point of view. It is helpful and for reference to understand,study and perfect the new tax system.
出处
《经济学家》
CSSCI
北大核心
1994年第6期67-73,共7页
Economist
