中國(guó)公共財(cái)政

內(nèi)容概要

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.

書(shū)籍目錄

PrefaceChapter 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 ChinaChapter 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 FinanceChapter 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 PoliciesChapter 4  Revenue Management  Section 1  System of Revenue Management  Section 2  Management of Tax Collection  Section 3  Tax Expenditure ManagementChapter 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 AccountsChapter 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 SystemChapter 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 FinanceChapter 8  Supervision  Section 1  Accounting Management  Section 2  Financial SupervisionChapter 9  Risk Management  Section 1  Causes of Financial Risks  Section 2  Prevention of Financial Risks  Section 3  Establishment of a Financial Emergency MechanismPostscript

章節(jié)摘錄

4. Steady Increase in Expenditure on Education The Chinese government lays great store by the development of education and implements the strategy of "relying on science and education to rejuvenate the nation." Financial departments at all levels earnestly implement the "Education Law," and in the allocation of education funds they follow the principles that in- creases in education appropriations must be higher than that in the regular revenue, and the average education spending for students should gradually increase, as should the salaries of teachers. 5. Continuous Growth of Expenditure on Scientific Research The expenditure on scientific research has been increasing year by year. In 2003, the appropriation on scientific research reached 97.554 billion yuan, 92.265 billion yuan more than in 1978, or an annual growth of 12.91 percent. At the same time, the finance departments are actively promoting reform of the science and technology system. The input into science and technology is adjusted in accordance with the reform, and the appropriations on research work undertaken by social welfare institutions are mod- erately increased. A special fund has been established to support the development of technology R&D institutions that have great influence on the development of the country's pillar industries. In addition, the structure of expenditure on science and technology is adjusted in the following aspects: First, funds for basic research, such as funds for national key basic research projects and funds for the operation of key laboratories, have been greatly increased to support the development of basic science and national key laboratories. Second, the expenditure on high-tech research has been increasing year by year. Third, to implement the strategy of boosting agriculture with science and technology, priority is given to agricultural sciences.

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