Public Finance and Chinese Finance: Theory and Reality

Author: Ma Yinchu
Publisher:
Publish Date: 2001-10-01
Features: This book is one of the major works of Mr. Ma Yinchu, first published in 1948, divided into two volumes. It combines the actual state of China's economic chaos at the time with Western theories, pointing out the root causes and opposing the blind transplantation of foreign doctrines into China. It organizes Keynesian theory and its school's knowledge in line with China's economic realities, forming a clear outline for readers. It further systematically discusses fiscal theory, elaborating on China's fiscal system, policies, and conditions, including: detached accounting and comprehensive organization (budget preparation, treasury system, audit supervision, final accounts, etc.), China's tax system and tax structure, specific tax discussions, public debt, local finance, and other issues (tax agency adjustments, levies, and corruption). It is an extremely valuable work that combines theory with practice in economics.