Government Budget And The Theory Of Evolution And Institutional Innovation

China's economic reform, which began in the late 1970's, not only changed thehighly centralized planned economy system, but also profoundly affected the fiscalsystem and government budgeting system. However, China's fiscal system reformand government budgeting system reform were not carried out in the same process.The first phase of China's fiscal reform focused on adjusting intergovernmentalfiscal relations beginning in the early 1980's, and for the most part ended in 1994when tax-separating system reform commenced. In the late 1990's the goal ofbuilding up the framework of public finance became the main focus, China's fiscalreform entered into the second phase. In this reform phase, the reform of thegovernment budgeting system is very important part. The development of publicfinance in countries with developed market economy shows that the governmentbudgeting system is the core in the framework of public finance, as well as the basicmeans that the market adopts to restrict the government actions. Therefore, thedevelopment and implementation of a government budgeting system compatiblewith the framework of public finance has been the main aim of China's fiscal reformin recent years and will continue to be so in the future. China's governmentbudgeting system reform has always lagged behind fiscal system reform, and therelevant theoretical researches also lack. This doctoral dissertation addresses the lackof current research by exploring the relevant government budgeting theory andpractical problems from an approach of combining the historical analysis andcomparative study. This dissertation thoroughly explores the effective results andproblems still evident in the government budgeting system reform within theframework of public finance in the recent years. It also considers the orientationand the concrete measures of the future budget reform, based on analyzing thedevelopment of government budgeting theory and practice, and the evolution ofgovernment budgeting system in the countries with developed market economy. This...