从营商环境的角度来讲，金融服务因能促进市场中资本的自由流动而成为影响营商环境优劣的重要因素。其覆盖投资、贷款、税收、会计、保险及银行业多个维度，贯穿企业从生到死的全过程。而数字经济的影响则为金融服务水平发展的评估带来了诸如绿色金融、电子支付等变量。本报告以世界银行营商环境评估中“金融服务”指标的设计为蓝本，将规制框架质量、公共服务水平、良好实践及其效率作为设计逻辑贯穿始终，并根据数字经济的特点设计亮点指标。通过对8个指标的逐一评估，本报告进一步总结上一测评周期内我国金融服务发展水平的得失。
From the perspective of a business environment，financial services play a crucial role in influencing the quality thereof，primarily because they facilitate the free flow of capital in the market. Financial services span across various dimensions including investment，loans，taxation，accounting，insurance，and banking，covering the entire lifecycle of a business from inception to closure. The impact of the digital economy further introduces additional variables for assessing the development level of financial services，such as green finance and electronic payments. Drawing inspiration from the design of the “financial services” indicator in the World Bank’s Doing Business assessment，this section consistently integrates regulatory framework quality，public service level，best practices，and their efficiency as the underlying logic. Moreover，it incorporates highlighted indicators designed based on the characteristics of the digital economy. Through a comprehensive evaluation of eight indicators，this section will further summarize the gains and losses in the development level of financial services in China during the previous assessment cycle.
