论文部分内容阅读
1.会计与税务改革 A.前言 在80年代乃至90年代,发展中国家经济管理方面的主要特点是普遍实行结构性调整,以扭转经济领域各部门运行恶化的局面。由于缺少设计和实施调整政策的专家,使得这些国家必须去开发当地人力资源和聘请外国专家。专家们的工作和国际组织如国际货币基金组织和世界银行的介入,为这些国家调整计划结构的合理化提供了难得的帮助。 作为经济和法律方面的顾问,这此专家都认为税
1. Accounting and tax reform A. Introduction The main characteristics of the economic management of developing countries during the 1980s and 1990s were the widespread structural adjustment aimed at reversing the deterioration of the functioning of all sectors of the economy. The lack of experts in the design and implementation of adjustment policies has necessitated the development of local human resources and the recruitment of foreign experts. The work of experts and the involvement of international organizations such as the International Monetary Fund and the World Bank have provided rare help to these countries in rationalizing their program structure. As an economic and legal consultant, this expert thinks tax