Research on China's Public Finance Construction Index System (eBook)

Publication Details 6
Preface 7
Contents 9
1 Background, Statement and Positioning 11
1.1 Background of This Book 11
1.2 Construction of Chinese Public Finance 13
1.3 Positioning: “Roadmap” and “Evaluation” 15
2 Some Basic Works 17
2.1 Atypical Market Economy 17
2.2 Essential Feature of Public Finances 18
2.3 Ideological Foundation 25
2.4 A Brief Summary of Existing Reform Process 26
3 Construction of Indicator System Framework 33
3.1 Literature Review 33
3.2 Screening of Indicators: Principles and Technical Requirements 37
3.3 Construction of Index System 39
3.4 Selection of Main Factors for Characterization 46
3.5 Sub-factors 51
4 Methodological Basis of the Index System 53
4.1 Public Finance Construction Index Framework 53
4.2 Selection of Public Finance Evaluation Indices 55
4.3 Importance Analysis of Public Finance Factors 56
4.4 Composition Method of Public Finance Construction Evaluation Index 58
4.5 Data Collection and Processing in Quantitative Evaluation 61
Appendix 4.1 Public Finance Construction Questionnaire (Government, Public Institutions) 64
Appendix 4.2 Public Finance Construction Questionnaire (Enterprise) 68
Appendix 4.3 Public Finance Construction Questionnaire (Residents) 71
5 Screening of Indicators: Fundamental Environment Level 75
5.1 Government Intervention 75
5.2 Non-profit-making 92
5.3 Concentration of Revenue and Expenditure 97
6 Screening of Indicators: Institution Framework Level 106
6.1 Finance Under Rule of Law 106
6.2 Financial Democratization 114
6.3 Power Decentralization Normality 124
7 Screening of Indicators: On Operation Performance Level 135
7.1 Financial Equalization 135
7.2 Sustainability 146
7.3 Performance Improvement 153
8 Screening of Indices: With the Background of Economic Globalization 159
8.1 Internationalization of Government Accounting System 160
8.2 External Cooperation and International Exchange of Finance and Taxation 162
8.3 International Assistance and Participation in International Supply of Public Goods 166
9 Conclusion and Revelation 170
References 172