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.
Liou, K.T. (2011), "Public budgeting and finance reforms in China: Introduction", Journal of Public Budgeting, Accounting & Financial Management, Vol. 23 No. 4, pp. 535-543. https://doi.org/10.1108/JPBAFM-23-04-2011-B004Download as .RIS
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