| Financial management refers to activities held by government to raise, use and manage capital briefly. All the countries in the world and local government pay much attention to the reinforcement of finance management. While public finance is a kind of finance corresponding to market economy and finance distribution mode whose main expenditure content is to meet public needs of the society. And it is an objective requirement and inevitable outcome of the development of market economy. Since 1988 China has set forth clearly that the main purpose of public finance management in the years to come should be to build public financial framework progressively and this has been a new chapter added in reinforcement of China's current finance management.Public finance aims at satisfying social public demand whose activities are based on non-market competitive field, namely, non-profitablitity, and its operational mechanism is legal management. So rational knowledge of the meaning and characteristics of public finance is of great benefit for us to clear up some theoretical misunderstandings, regulate governmental performance, solve some problems encountered in current economic life and straighten out distribution relationship between central and local government. Thus it is an inexorable requirement to establish China's public finance adaptable to the development of socialist market economy.With the major prerequisite of market economy, though the basic content and characteristics of public finance are constant, the specific framework of public fiance management varies with the development level of market, political and economic structure and economic development level. When establishing our public finance management mode, we should have our feet firmly planted in development-oriented public finance and make good use of managerial experiences of market economies for reference and actively probe into fundamental methods to improve and strengthen finance management based on full consideration of domestic factors. Hongkong, Macao and Taiwan had brought great economic miracles arresting the world's attention and their government's roles in market operation can't be underestimated. That's why their experience in public finance management is worthy of our study.On the basis of elaboration of the content of public finance management and the necessities of establishing China's public finance, this paper introduces systematically the content of public finance management of Hongkong, Macao and Taiwan from the aspects of management of finance revenue and expenditure, finance management principles,current tax system, tax management system and system of tax management and finance management of government and finally it makes a comparison home and abroad and draws lessons from them. Based on absorption of academic results of finance researchers, the paper puts forward some thoughts and suggestions on issues as how to redefine financial functions and scope of revenue and expenditure, how to improve China's tax system and management, how to improve our finance system and how to draw lesions form Taiwan experience in fully utilizing financial policies to accelerate economic development.Based on successful experiences of public finance management of Hongkong, Macao, Taiwan and western countries and the establishment of management mode of development-oriented public finance, the writer of the paper believes that clarifying the function scope is the basis of scientific design of revenue framework and expenditure and it influences directly the scale and structure of our finance revenue and expenditure. It is the fundamental principle of building and perfecting the public finance framework to give consideration to both efficiency and fairness and the cooperation of government and market. And we should transform government functions, improve government service and perfect the current separation tax system, further amplify the tax system, tax laws and administrate tax according to law so as to democratize, standardize and legaliz... |
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