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一直以来各国政府预算编制都是遵循自下而上的原则。但自上世纪90年代初开始,经济合作发展组织(OECD)国家经济呈不景气态势,平均年增长率只有1%—2%,一些国家甚至出现负增长,造成税收锐减、财政赤字骤增。面对濒临恶化的财政状况,包括英国、加拿大、瑞典、荷兰和
The government budgets of all countries have always followed the principle of bottom-up. However, since the early 1990s, the economy of the Organization for Economic Co-operation and Development (OECD) has been in a sluggish economy with an average annual growth rate of only 1% -2%. Some countries even experienced negative growth, causing sharp tax cuts and surging fiscal deficits. Facing the deteriorating fiscal position, including the United Kingdom, Canada, Sweden, the Netherlands and the United Kingdom