Public Finance (4th Edition)

Author: Wu Houde (Compiler)
Publisher:
Publish Date: 2003-08-01
Features: How to learn from the successful experiences of developed countries, combine China's national conditions, and build China's public finance system to better reflect the intentions of the state and the scope of government activities; guide the flow of social capital through the allocation of fiscal funds, compensate for market defects, and optimize resource allocation; achieve the goal of fair income distribution through fiscal and expenditure activities; adjust the economic structure and promote stable economic growth through fiscal and tax policies, striving to fulfill the political and economic tasks of the Party and the state during this period; all of these have become the author's purpose in revising this book. Based on the above purpose, this revision differs from previous ones in that it attempts to construct China's public finance theory system in line with the spirit of the "16th National Congress." It applies theories of public finance such as public choice theory, public product theory, and modern government budget theory to comprehensively and selectively revise and innovate the book in terms of its fiscal system, content, and perspectives, ensuring that the book keeps pace with the times in its theoretical framework, system structure, content, and form.