overall, byrd stresses that the ultimate outcome of an effective public finance management system is to deliver services.
总而言之,byrd强调,公共财政管理体制的根本作用就是提供服务。
local tax system belongs to public finance management system. the central government and local government are the main body of it, and local tax is its object.
地方税体系属于财政管理体制的范畴,它是以中央政府和地方政府为主体的,以地方税为对象的分配管理体系。
chapter 3 commences from the grass-roots public finance management business process analysis.
第三章从基层财政管理业务流程分析入手。