After january , 2003 , “ the law of government procurement ” came into force , both concentrative purchase and dispersive purchase are use by government , which starts an new trend of government purchase progress , using concentrative purchase to do more large quantity purchase , dispersive purchase is used less and less , it only used to do little quantity purchase . the list of government purchase has become longer and longer , the variety of materials and the quantity of materials has increased so sharply . our country ’ s government purchase has made a great progress , but but we still need to take notice of the other side of the fact , there are two important issues , the first is the obstacle of the reforming process in the field of public finance system ; and the second is the kinds of problems occurred in the process of government procurement 政府采购制度改革是我国公共财政改革的重要组成部分,引入我国从试点到推广实施仅有十年的时间,却取得了巨大的进展, 《政府采购法》在2003年1月开始实施后,我国采用集中采购与分散采购相结合的政府采购方式,开始了我国政府采购的集中化趋势进程,从早期分散采购演变为大批量的集中的采购方式,当然,小批量分散采购也结合其中,列入政府集中采购目录的物资种类与采购数量大大增加,取得了巨大的进展,却也存在着不少的问题,具体表现为政府采购过程中出现的各种操作性问题和政府采购制度推进的障碍,以及政府采购的环境效益问题,操作性问题和政府采购制度推进的障碍问题本质上可归纳为两方面,即内在因素,这是事前性的,偏重于制度性、体制性等根本问题;外在因素,这是管理操作层面的因素,政府采购的环境效益问题是由政府是否采购绿色产品,推动绿色产品在社会的使用而引出的,于是,对政府采购集中化趋势中所暴露出的问题进行分析,找出问题的根源以探寻解决的思路及对策就显得尤为急迫。
With an analysis on the contribution of fiscal decentralization initiated in the 1980s to the economic growth in china , this paper argues that fiscal decentralization has not raised the growth of real gdp at the province level at all round . but to some extent , it has raised the growth of real gdp of the lower income sector such as ningxia . by comparative study of china demonstrates how the allocation of fiscal resources between the central and local governments has affected economic growth since reforms began in the late 1980s . we also find that a higher degree of fiscal decentralization of is associated with lower provincial economic growth over the past twenty years at all round 本文以导致1978年改革以来中国经济以年均10的速度增长的原因中一个重要的但却没有被充分研究的方面财政改革为研究对象，试图理解财政改革在迄令为止的经济增长和促进区域经济协调发展过程中所起的作用，在这里我们主要集中考察财政改革中的实证数据方面的资料，主要探讨财政分权及其对区域经济的影响。
Major topics include : the role of decentralization in national economic reform programs ; the potential impact of decentralized governments on local economic development ; determination of optimal arrangements for sharing fiscal responsibilities among levels of government ; evaluation of local revenue and expenditure decisions ; and assessment of prospects and options for intergovernmental fiscal reform 主要的课题包括:国家经济改革计划中，地方分权所扮演的角色；分权后的地方政府在当地经济发展上的潜在冲击；在不同等级的政府部门间，安排适当分担财政责任的决定；评价当地岁入以及支出的决定；估算跨政府部门之间财政改革的前景与可能性。
Especially , after the reformation of financial system whose purpose is to carry out the allocation of taxation system , the difficulty of the village and township finance which has been the common problem in the course of the development and the reformation of the finance , has aroused the people ' s attention from all walks of life , and also makes the village and township finance face up to more and more difficulty in the new situation 特别是进行以分税制为目标取向的财政体制改革后，乡镇财政困难成为我国近年来财政改革和发展过程中存在的一个普遍性问题，引起了社会各界的高度关注，也使乡镇财政在新形势下面临着更加艰巨的任务。乡镇财政的状况，直接影响着县级财政的状况，直接影响到基层政权建设。
With the development of the market economy and the deepening of the finacial reform in china , it ' s necessory to impore the business accounting methods and the contents of the report forms in the existing accounting system of the govemment sponsored institutions to set up a better operection platform for the institutions in the new social situation 摘要随着市场经济的发展和财政改革的深入，现行事业单位会计制度应改进核算方法和报表内容，为事业单位适应新形势发展搭建更好的平台。
In order to achieve the goals outlined in the administrative and fiscal reform implementation program , we will continue with the steady reduction of staff numbers and will also strive to achieve even more efficient service provisions through a thorough review of the systems for implementation of policies and programs 我相信东京已经能够向全国展示其身先士卒的姿态。为了达成“行政财政改革实行项目” ，我们将继续裁员，并通过彻底检讨政策及项目的执行体制，实现让行政服务更加有效的目标。
