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《汪孝德文集》自2014年12月由西南财经大学出版社出版发行后,社会反响不错。经过认真仔细地阅读,我觉得,这本文集有其独到之处,具有鲜明的特色。其一,内容的广泛性和测重性。文集涉及的内容比较广泛,既有财政税收,又有财务会计;既有财政投融资,又有西部大开发的资金来源与运用;既有国有企业改革,又有如何解决中小企业融资难的问题。鉴于工作原因,作者思考和研究问题的重点自然是财税和财税改革问题,其中的税收和税制改革问题更是作者思考和研究的重中之重。其二,内容的现实性和前瞻性。文集除了作者一些基础理论的研究成果外,还大量涉及我国改革开放进程中的热点问题。比如,国有企业改革为什么如此艰难、
“Wang Xiaode Collection” Since December 2014 by Southwest University of Finance and Economics Publishing House, the social response is good. After careful and careful reading, I think this essay has its own unique features and distinctive features. First, the content of the extensive and measured. The collection covers a wide range of topics, including tax revenue and financial accounting, as well as financial accounting. Both the financial investment and financing, as well as the sources and use of funds for the development of the western region, the reform of state-owned enterprises and how to solve the financing difficulties of small and medium-sized enterprises . In view of the work reason, the author thinks and studies the question the key point naturally is the finance tax and the finance and taxation reform question, among them tax and the tax system reform question is the author most important thought and the research. Second, the content of the reality and forward-looking. In addition to the author’s collection of some basic theoretical research results, but also a large number of issues related to China’s reform and opening up process hot issues. For example, why the reform of state-owned enterprises so difficult,