Government Budget Management: Teaching Materials for Public Finance and Taxation in Higher Education Institutions

Author: Chen Jiyu
Publisher:
Publish Date: 2003-06-01
Features: The book is divided into ten chapters. In Chapter 1, Introduction to National Budget, it emphasizes the fiscal, legal, political, and administrative nature of the budget, explores the theoretical research on budget from economic, political, and management perspectives, and provides a concise overview of modern budget theory. Chapter 2 elaborates on the significance of budget management principles and policies in China. Chapter 3 analyzes the importance of the division of budget management authorities in China's democratic legal development. Chapter 4 introduces the current budget revenue and expenditure scope and their corresponding categories based on existing budget laws and regulations, while also discussing reforms in the budget classification system. Chapter 5 covers the preparation and approval of the budget, with added content on departmental budget preparation and staffing and quota standards. Chapter 6 focuses on the execution and adjustment of the budget, highlighting reforms in the treasury system and the establishment of government procurement systems. Chapter 7 introduces national budget final accounts and supervision and audit mechanisms. Chapter 8 provides a comprehensive overview of China's regulations on budget funds, with special emphasis on fiscal special accounts and the two-line revenue and expenditure system. Chapters 9 and 10 discuss the current fiscal division tax system and fiscal transfer payment system, further exploring the establishment of scientific and standardized budget and transfer payment systems. In summary, the book incorporates the latest developments in China's budget reforms and explorations, which is a key focus for readers to grasp when studying it.