Public Finance and Chinese Public Finance -- Theory and Reality (Commercial Press Collection) (Volume 1 and 2)

Author: Ma Yinchu
Publisher:
Publishing Time: Not available
Features: This book is one of the major works of Professor Ma Yinchu, first published in 1948, divided into two volumes. It combines the actual state of China's economic chaos at the time with Western theories, identifying the root causes and opposing the blind 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: superintendence and comprehensive organization (budget preparation, treasury system, audit supervision, final accounts), China's tax system and tax structure, specific tax discussions, government bonds, local finance, and other issues (adjustment of tax authorities, levies, and corruption). This is an extremely valuable economics book that integrates theory with practice.