Public Finance and Chinese Public Finance: Theory and Reality (Volumes 1 and 2)

Author: Ma Yinchu
Publisher:
Publish Date: 2001-10-09
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 chaotic economy at the time with Western theories, identifying the root causes and opposing the wholesale 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: independent accounting and comprehensive organization (budget preparation, treasury system, audit supervision, final accounts, etc.), China's tax system and tax structure, specific tax discussions, government bonds, local finance, and other issues (tax agency adjustments, levies, and corruption). This is an extremely valuable economics work that integrates theory with practice.