On Building Up The Public Fiscal System During The Economic Transition In China

With the policy of reform and opening to the outside world, China is moving from planned economy to market economy step by step. With the establishment of the market economy system, functions of the government and the moving pattern of the finance should be geared to it. Meanwhile the practice of reform and opening also states that in our country function of the government and the moving pattern of the finance formed in the long period of planned economy system haven't been adapted to the internal demand of the socialistic market economy development. From the perspective of overall economy, there are three aspects: First, the reforms of market orientation break the fundamental conditions in which the government supervises the economy directly. So the indirect management is put into effect. Second, the reforms gradually break the planned characters of the income distribution and formed the structure of market character. Therefore the quantity of fiscal income is rather determined by the situation of market than the planning. Third, a serious of social contradiction caused by the industrialization driving and economy growing increases the demand scale for the public products and demand the government can resolve the market malfunction, convert its function and structure the public fiscal system. From the perspective of fiscal moving situation, fiscal revenue and expenditure have a serious 'overreaction' and 'absence of action'. The finance can't come out of the difficult position in the long period. In the world, the fundamental pattern of the fiscal mechanism in a market economy system country is the same, though the forms are different and the stressing points are various. That is, the scope of the fiscal function is determined by the satisfaction of the social public demand and it will be the foundation to building up the public fiscal system. How to building up the fundamental frame of the Chinese public finance? This thesis starts with the general theory of public finance, states that public finance is a particular type of market economy and the market economy system must be accompanied with the public finance. Then it dissects the current fiscal situation in China and reveals that 'absence of action' by the government is an appearance. The essence is the structural flaw of the fiscal function. Meanwhile, the necessity and importance of building up the Chinese public fiscal system is expounded in theory and practice. Then the theoretical base and intention of the Chinese public finance are analyzed. Based on the discussion of relation between the Chinese economic transition and public finance the basic principal, general train of thought and the objective about the structure of the public finance in China are put forward in the economic transition. Finally, the main contents about the structure of the public finance are expounded separately.The main contents of the thesis are consist of seven parts:First of all, the development progress of the western public finance and the basic theory of the modern public finance, fundamental character and basic function of public finance are introduced. Secondly it is a retrospect of the public finance in China and the theoretical research progress. The current fiscal is analyzed in China and the main disparity of structuring public fiscal system isstated in fiscal mechanism. From the prospective of economics, the structure of public fiscal system in China is an inevitable choice. Thirdly, the different points on the theoretical foundation of public finance between China and the western counties are analysed. The relationships between the Chinese economic transition and public finance are discussed. The basic principal and general objectives of building up the Chinese public fiscal system in the transition are put forward. Fourthly, it expounds exhaustively the structure of Chinese public fiscal income system. Fifthly it expounds exhaustively the structure of Chinese public financial expenditure system. Sixthly, the structural contents of the Chinese public financia...