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Full Description
This unique Handbook provides an essential overview of public finance in China, investigating the nation's fiscal and economic reforms since 1978 and the subsequent period of rapid development known as the 'China miracle'. Leading scholars examine the core issues, historical trajectories and future prospects of fiscal reforms.
Establishing a fundamental framework of Chinese public finance, this Handbook analyses three key areas of study: objectives, organisation and governance. Contributors engage with both normative questions and positive analysis, covering key topics such as institution building and evolution, efficacy of revenues and spending, fiscal sustainability risks and emerging challenges and responses. They emphasise the interdisciplinary nature of public finance inquiry, addressing a wide range of fiscal issues, including the development of the electric vehicle industry, public debts, court finance centralisation and performance budgeting initiatives.
This Handbook is a necessary resource for scholars and students of development economics, public policy, political science, Asian studies and international political economy. Analysts in financial consultancies, think tanks, NGOs and international organisations will also benefit from this Handbook's illuminating perspectives.
Contents
Contents
Preface xii
List of Chinese terms (ranked by alphabet of English translation) xiii
1 China's public finance: an introduction 1
PART I INSTITUTION BUILDING AND EVOLUTION
2 Evolving government budget and roles of state 14
3 Accrual accounting reform and public finance 49
4 Banking for public finance: truggling for a balance 66
5 Fiscal policy in China from the perspective of the government balance
sheet 80
PART II EFFICACY OF REVENUES AND SPENDING
6 The Chinese tax system: where it stands and how we should study it 104
7 What public spending pays for in China: mission, value and performance 131
8 The evolving contours of central-provincial iscal interactions 157
PART III FISCAL SUSTAINABILITY RISKS
9 Public debt dynamics 186
10 State-owned enterprises and public finance: transformation of the
relationship 204
11 Land and public finance: traps and opportunities 239
12 Pension and public finance: progress and challenges 264
13 Health and public finance 287
14 Education finance: evolution, challenges and prospects 311
PART IV EVER-UNFOLDING CHALLENGES AND RESPONSES
15 Court finance centralisation and its challenges 331
16 Public financing for science, technology and innovation 349
17 Reducing energy consumption through public finance: development of
electric vehicle industry in China 374
18 Chinese housing not for profit? - impact for public finance 392
19 Performance budgeting initiatives 410
20 Inequalities, transparency, and participation in public finance governance 437
