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董瑞华的“上海市提高公共财政能力的探索”一文指出,公共财政能力不仅是政府行政能力的内容,而且也是行政能力的经济基础。上海需要适应市场经济的要求,建立地方公共财政框架,来提高公共财政能力。从上海近几年财税体制改革的实践来看,随着公共财政体制框架建设的不断推进,已经和必将继续对上海的财税体制、提高公共财政能力以至经济和社会的发展,产生积极而又深远的影响,而且对加强上海市与区两级政府的公共行政能力,起到了积极的作用。
According to Dong Ruihua’s article “Exploring the Improvement of Public Finance Capabilities in Shanghai”, the article points out that public finance capability is not only the content of government administrative capacity but also the economic basis of administrative capacity. Shanghai needs to adapt itself to the requirements of a market economy and establish a local public financial framework to improve its public finance capabilities. From the practice of the fiscal and taxation system reform in recent years in Shanghai, with the continuous advancement of the construction of the public financial system framework, the fiscal and taxation system in Shanghai has been and will continue to be enhanced, the public finance capability and economic and social development will be enhanced, Far-reaching influence, but also played a positive role in strengthening the public administration ability of the municipal and district governments in Shanghai.