Public budgeting and finance reforms in China

Introduction

Bibliographic Data

ID20201443
AuthorsKuotsai Tom Liou (University of Central Florida, corresponding author)
Year2011
Volume23
Issue4
Pages535-543
Publication date2011-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-23-04-2011-b004
OpenAlexW2775517670
LanguageEN
Citations received2
References cited7

Since the late 1970s, Chinese policymakers have implemented many policies to reform their country's administrative systems for the purpose of promoting economic development. In the area of public budgeting and finance, reform policies have been introduced to improve China's taxation system, budgeting system and intergovernmental fiscal relations. The implementation of these policies has resulted in many changes and improvement to China's society and has also created new challenges to China's future development. This symposium introduction provides a brief review of the development of reform policies and a summary of five articles that examine China's revenue system, public expenditure structure, budgeting control, incentive policy, and education finance

Business · China · Economic policy · Economics · Fiscal policy · Incentive · Macroeconomics · Market economy · Political science · Public economics · Public finance · Revenue · Fiscal Policies and Political Economy · Local Government Finance and Decentralization · Public Administration · Public Policy and Administration Research · Finance

Tools

Open DOISci-HubOpen Access