“没有财政就没有行政”,有了财政也不能放纵行政(开支)。这是文明的常识和共识。但中国历史上的财政和行政从来没有做好过,现在也不能说做好了。基本的事实是,行政体制改革明显慢于经济体制改革,行政预算约束过软,不透明。由于在税收这一侧不能准确识别高收入者,中等收入和低 “There is no finance without administration,” and with finance there is no indulgence of administration (spending). This is the common sense and consensus of civilization. However, the financial and administrative history of China’s history has never been better than it can now be done. The basic fact is that the administrative system reform is obviously slower than the economic system reform and the administrative budget is too soft and opaque. Because of the tax side can not accurately identify high-income earners, middle-income and low