Research on Fiscal Expenditure Reform

Author: Zhang Zhaoli
Publisher:
Publish Date: 2001-09-01
Features: In terms of research methods, this book emphasizes the combination of empirical analysis and comparative analysis of theory and practice. It stresses the basis of focusing on the fundamental description of China's fiscal expenditure reform, and on the basis of empirical analysis and comparative analysis of theory and practice, it conducts possible analysis and suggestions on the path and policies of China's fiscal expenditure reform. The book is roughly divided into three parts in structure. The first part is a brief theoretical discussion on the basis of fiscal expenditure reform, separately elaborating on the practical necessity of fiscal expenditure reform, the market economy, the functions of government finance under market economy conditions, and the problems of expenditure scope and structure determined by fiscal functions. The second part analyzes specific topics such as key expenditures, transfer payments, expenditure management systems, expenditure benefit assessment, and expenditure supervision mechanisms, which are important issues involved in fiscal expenditure reform. The third part analyzes the environmental constraints faced by fiscal expenditure reform.