市场化进程中的中国财政运行机制2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

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第1章 传统体制下的财政运行机制：基本状态描述1

0.1 Background:Why write this book1

Chaoter1 The fiscal operating mechanism under the traditional eenomy description of basic status1

1.1 Adjustment of the fiscal operating mechanism before the reform:a brief review1

引言1

1．1 改革之前财政运行机制的调整：一个简要的回顾1

Introduction1

0．1 背景：为什么要写这样一本书1

0．2 主题：中国的财政改革与发展2

0.2 Subject:The reform and development of public finance in China2

1．2 事无巨细、包揽一切：“大而宽”的财政支出格局4

0．3 定义：财政运行机制4

1.2 Taking everything under control:the large and wide pattern of fiscal expenditure4

0.3 Definition:The fiscal operating mechanism4

0．4 篇章结构6

0.4 Structure of this book6

0.5 Basic viewpoints9

0．5 基本观点9

1．3 “先扣后分”：特殊的财政收入机制9

1.3 the special mechanism of fiscal revenue9

1．4 高度集中的财政管理体制18

1.4 Highly centralized fiscal management system18

1．5 小结26

1.5 Brief summarization26

第2章 放权让利：为经济体制改革搭桥铺路32

Chapter2 Laying down rights and sharing profits:bridging and paving for the restructure of economic system32

2．1 减税让利：打破了传统的财政收入机制33

2.1 Deducting tax and sharing profits:the traditional mechanism of fiscal revenue broken33

2．2 财政出钱：配合各项改革举措出台39

2.2 Public finance disibursing:cooperating the formulation of all kinds of reform measures39

2．3 中央与地方分配格局的调整47

2.3 The adjustment of the distribution system between the central and local government47

Chapter3 Active exploration:putting forward a series of new measures in face of difficult situation54

第3章 积极探索：面对困难形势推出一系列新举措54

3.1 Reissuing government securities55

3．1 重新启用国债55

3.2 Accelerating the construction of tax system60

3．2 加快税制建设步伐60

3.3 Bringing the Transforming Appropriation into Gredit into full play63

3．3 全面实行“拨改贷”63

3.4 Levying the Two Kinds of Fund66

3．4 开征“两金”66

3.5 Accelerating the reform of state-owned enterprises73

3．5 加快国有企业改革73

3.6 Reforming the fiscal management system75

3．6 改革财政管理体制75

4.1 The background and contents of the Turning Profit into Tax80

第4章 “利改税”：财政改革承前启后的里程碑80

Chapter4 The Turning Profit into Tax :a milestone of the public finance reform80

4．1 “利改税”的背景与内容80

4．2 “利改税”与财政收支机制83

4.2 The relationship between the Turning Profit into Tax and the Fiscal Revenue and Expenditure Mechanism83

4．3 “利改税”与财政管理机制87

4.3 The relationship between the Turning Profit into Tax and Fiscal Management Mechanism87

4.4 brief summarization94

4．4 小结94

第5章 涉外税收：对外开放的推动器98

5．1 涉外税收与中国国民经济国际化、市场化98

5.1 The international tax and the internationalization of national economy98

Chapter5 International tax:the drive of the reform and opening98

5．2 涉外税收与财政收支机制112

5.2 The international tax and the fiscal revenue and expenditure mechanism112

5．3 涉外税收与财政管理机制121

5.3 The international tax and the fiscal management mechanism121

第6章 财会制度改革：构建财政运行机制的微观管理基础132

Chapter6 The financial and counting system reform:building the micro-basis of the management of fiscal operating mechanism132

6．1 财会制度改革的主要内容133

6.1 The main contents of the financial and counting system reform133

6.2 The reform of financial and counting system and the mechanism of fiscal revenue and expenditure138

6．2 财会制度改革与财政收支机制138

6.3 The reform of financial and counting system and the fiscal management mechanism142

6．3 财会制度改革与财政管理机制142

7．1 背景分析：抉择的困难与困难的加剧148

7.1 The analysis of the background:the difficulty of the choice and the difficult choice148

第7章 制度创新：1994年的财税改革148

Chapter7 System innovations:the financial and tax reform in 1994148

7.2 The guiding ideology and basic contents of the financial and tax reform in 1994154

7．2 1994年财税改革的指导思想和基本内容154

7.3 General appraisal:the goal has been realized primarily while the reform was not complete160

7．3 基本评价：目标初步实现改革并不彻底160

Chapter8 Fiscal expenditure:some of the important adjustment after 1994168

第8章 财政支出：1994年后的若干重大调整168

8.1 Setting up the guarantee mechanism of the expenditure on technology and education169

8．1 建立科教投入的保障机制169

8.2 Putting forward the reform in technology and education system171

8．2 推动科教体制的改革171

8.3 Building the social security system177

8．3 打造社会保障体制的营盘177

9.1 The status of fiscal revenue and expenditure is still austere185

Chapter9 Vitalizing public finance:the way lies in reconstructing the fiscal operating mechanism185

第9章 振兴财政：出路在于重构财政运行机制185

9．1 依然严峻的财政收支形势185

9.2 Reasons and solutions:a deep thinking at the millennium201

9．2 原因与出路：世纪之交的深刻思考201

9.3 The exploration of the aim:the discussion about the Public Finance205

9．3 目标的探索：关于公共财政的讨论205

10.1 The basic characteristics of the public Finance209

Chapter10 The Public Finance the orientation of the fiscal reform and development209

第10章 公共财政：财政改革与发展目标的定位209

10．1 公共财政的基本特征209

10.2 Means and ways:the measures should be active and reliable215

10．2 过河的船和桥：措施要积极而稳妥215

10.3 Building the frame of the Public Finance:the positive and deep influence222

10．3 公共财政框架的构建：影响积极而深远222

Appendix the main events of Chinese fiscal reform (1978-2000)226

附录 中国财政改革大事记（1978-2000年）226

References235

主要参考文献235