Public budgeting reform in China : theory and practice /: theory and practice. ([2015])

• Record Type: Book
• Further Information: Note: Xiaonan Liu, editor.
• Editors: Liu, Xiaonan
• Contents: Dedication; Series Preface; Preface; Acknowledgments; Contents; About the Editor; Contributors; Part I: Public Financing and Budgeting Reform in China: Theoretical Explorations; Chapter 1: How and Where Government Spends Money: Public Budgeting Reform and Citizen Participation; 1.1 Rationale: Why the Budget?; 1.2 Background to Public Budgeting Reform; Current Situation of the Reform; Budget Reform Review and Existing Problems; Targets of Reform: Open and Transparent Public Budget Under Principles of Law and Democracy; 1.3 Comprehensive Public Budgeting Reform in Minhang. 1.4 Key Points in Minhang's Budget ReformResults-Oriented Budget Management; Improved Budget Report Forms; Chapter 2: Institutional Reform and Innovation in the Public Finance System; 2.1 Current Situation and Main Problems; Public Finance and Its Essentials; Current Situation of the Public Financial System; Public Orientation: Change in the Structure of Financial Expenditures; Major Difficulties and Problems in Public Finance Transformation and Construction; 2.2 Goal, Principles, and Framework of Public Finance System Construction in the 12th Five-Year Plan Period. Significance, "Technical Roadmap, " and Potential Space of Financial and Taxation Reform Goal of Public Finance System Construction; Main Points of Public Fiscal System Construction and Reform; 2.3 Suggestions for Public Finance System Construction and Reform; Reduce the Fiscal Hierarchy Through Flat Structure Reform; Sort Out Duties and Responsibilities of Governments to Form an Expenditure Responsibility List for Governments at Three Levels. Ensure Parity Between Fiscal Powers and Financial Resources and Proportionate Duties and Responsibilities and Improve the Transfer Payment System and the Taxation Source Classification System Strengthen Public Service Functions of the Government, Promote Construction of Development Priority Zones, and Provide Equal Access to Basic Public Services; Set Up a New Fiscal and Taxation System Conducive to Transformation of the Development Pattern and Building an Innovative Country. Improve and Optimize Public Policies and Public Management, Innovate Building Mechanisms, and Improve Performance Toward the Constitutional Framework2.4 Feasibility Analysis of Suggested Policies; Feasibility and Operating Essentials of Key Reforms and Innovations; Supporting Reforms in Other Aspects; References; Chapter 3: Approaches to Promoting Public Budgeting Reform; 3.1 Public Budgeting Reform: A Pressing Matter; 3.2 How to Advance Public Budgeting Reform; 3.3 Breakthroughs in the Promotion of Public Budgeting Reform.
• Publisher Details: Heidelberg : Springer Social Sciences Academic Press
• Publication Date: 2015
• Copyright Date: 2015
• Extent: 1 online resource (300 pages)
• Subjects: 352.4/80951; Budget process -- China; Budget -- China; POLITICAL SCIENCE -- Public Affairs & Administration; Budget; Budget process; China; Electronic books
• Languages: English
• ISBNs: 9783662477762; 3662477769
• Related ISBNs: 9783662477755; 3662477750
• Notes: Note: Includes bibliographical references.; Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.