Public finance is not only an important topic in the study of theories of finance, it is also closely related to the reform and development of finance in practice. When China started to reform its economic system some three decades ago, the concept of public finance was put forward to serve the establishment of a new financial operating model that could fulfill the requirements of the emerging socialist market economy. The major functions of public finance are those of fiscal revenue, financial expenditure and the regulation and control of finance.
作者簡(jiǎn)介
暫缺《中國(guó)公共財(cái)政(英文版)》作者簡(jiǎn)介
圖書(shū)目錄
Preface Chapter 1 Fiscal Revenue Section 1 Classification of Fiscal Revenue Section 2 Current Tax System in China Section 3 The Current Financial Administration System -- Revenue-sharing Scheme Section 4 Reform of Tax System in China Chapter 2 Financial Expenditure Section 1 Classification of Financial Expenditure Section 2 Changes in the Structure of Financial Expenditure Section 3 Optimizing Expenditure Structure in Line with the Requirements of Public Finance Chapter 3 Function of Regulation and Control Section 1 A Moderately Tight Fiscal Policy Section 2 Proactive Fiscal Policy Section 3 Robust Fiscal Policy Section 4 Coordination of Fiscal and Monetary Policies Chapter 4 Revenue Management Section 1 System of Revenue Management Section 2 Management of Tax Collection Section 3 Tax Expenditure Management Chapter 5 Budget Management Section 1 Composition and Principles of Government Budget Section 2 Budgeting Rules Section 3 Zero-Base Budgeting Section 4 Performance Budgeting Section 5 Budget Execution Section 6 Government Final Accounts Chapter 6 Reform of the Budget Management System Section 1 Deepening Reform of "Separated Management of Revenue and Expenditure" Section 2 Departmental Budget Reform Section 3 Reform of State Treasury Management System Chapter 7 Management Based on the Rule of Law Section 1 Overview of Public Finance Based on the Rule of Law Section 2 Legislation Regarding Finance Section 3 Public Finance Law Enforcement Section 4 Administrative Review Concerning Public Finance Chapter 8 Supervision Section 1 Accounting Management Section 2 Financial Supervision Chapter 9 Risk Management Section 1 Causes of Financial Risks Section 2 Prevention of Financial Risks Section 3 Establishment of a Financial Emergency Mechanism Postscript