加拿大政府医疗保障预算制度及其改革朱萍最近笔者随财政部财政法规高级研讨班赴加拿大考察了有关税收、预算方面的法规建设与执行情况，发现加拿大的医疗保障预算制度颇具特点。现摘要介绍如下。加拿大虽说是一个发达国家，但由于长期实行由国家承担的全民医疗保障制度，... Canadian Government Medical Security Budgeting System and Its Reform Zhu Ping Recently, the author went to Canada to inspect the construction and implementation of laws and regulations on tax revenue and budget with the senior seminar of the Ministry of Finance on financial regulations and found that the medical insurance budget system in Canada is quite distinctive. The summary is as follows. Although Canada is a developed country, due to the long-term implementation of the universal medical insurance system borne by the state, ...