Comparative Research On Public Financial Operating State And Mechanism Of China And The West

Nowadays, most of domestic and abroad scholars make the Chinese and western public finance comparative research on specific institutions and financial relations. They have achieved fruitful results in these fields, but haven't reached the systematical and complete comparing on the entire state of financial and operational mechanism. Moreover, they haven't led the comparative research to different political, economic and cultural backgrounds of China and the western countries. Domestic public financial comparative studies are mostly on the traditional framework, comparing the two public finances'similarities as well as differences between the western market-based economy and the Chinese planned economy. We can see that, neither the domestic nor the abroad public finance comparative research on Chinese and western is systemic, complete and advanced. Obviously, we need more and more new angles and tools in this area.Based on the above considerations, this doctoral article consumes that the Chinese and western public finance comparative targets are on the same condition——market-economy. The contents of the article are related to the financial theory systems, the real operating states and operating mechanisms of Chinese and western public finance. Finally, the article tries to find out the underlying causes of the differences between the Chinese and western public finances with the multi-comparative study.Chapter 1 introduces the major purpose, meaning, and structure of the article, the summary, innovations and methods of this research.Chapter 2 reveals the very different development courses of the Chinese and western public financial theories and confirms the increasing convergence of the two public financial theories on the view of the history of China and western countries'socio-economic changes.Chapter 3 reveals the different status of total financial expenditures and operating structure through the data comparison; reflects the underlying status of differences in two total financial expenditures. This chapter also analyzes why our current financial expenditure structure is not quite rational, studies the role and the dedication of the financial expenditure on economic growth by constructing an economic model, and explores the best methods of China's financial expenditure structure.Chapter 4 comparing the tax burden of the data and the views of scholars at home and abroad, makes out that China's macro tax burden is high and elaborates the reasons for this conclusion to draw. This chapter defines the caliber of China's macro tax burden in consideration of convenience to international research; defines the optimal range and reasonable space for the development of China's macro tax burden in future through constructing economic model of taxation, investment and economic growth. Furthermore, it introduces the latest developments and trends in the evolution of tax structure in western countries, finds the main ideas of our tax system's structural reform.Chapter 5 compares the different financial operation performances of China and western countries, in accordance with decision-making, supervision and management. This chapter learns from the advanced modes in line with the requirements of public finances and practices of western countries'financial operation, brings forward a number of measures which make China's financial operating mechanism further standardization and more legal.Chapter 6 explores the causes of different public financial operating states and mechanisms of China and the West, on the broader-based socio-economic background. And it analyzes the causes which are inevitable, reasonable, stable or temporary, unreasonable and subject to change. These root causes are many, such as the different levels of productivity in the China and the West, the very different ownership structures, the different areas of activity of state-owned economy, Chinese ruling communist party and the western countries'special structure of the regime, Chinese traditional Confucian culture which is "perfect theory" that leads to not believe the system constraints of social philosophy and tends to believe the rule of virtue and the rule of man, while the western countries believe that the "constitutional system" and the law is above the human based on the assumption of evil nature of Christianity, and so on.Chapter 7 of the article summarizes the views of the overall contents and stimulates common people to doing academic study.