Government Budget (New Concept Textbook for Undergraduate 21st Century Finance and Taxation)

Author: Bao Liping, Liu Minghui, et al
Publisher:
Publish Date: 2000-09-19
Features: This textbook is guided by the theory of socialist market economy and based on the "Budget Law of the People's Republic of China" and the "Implementation Rules of the Budget Law of the People's Republic of China." While elaborating on the basic theories of budget management, it places greater emphasis on introducing specific operational practices. It introduces the current laws and regulations of our country while also drawing on foreign budget management theories and experiences. Compared to previous editions, this book has made some adjustments in its structural system, adding chapters on departmental budgets, budget organizational forms, the tax division system, and intergovernmental fiscal transfers. In terms of content, it combines theoretical and practical aspects, as well as the practical and forward-looking, and integrates qualitative and quantitative analysis.