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Article
Publication date: 1 March 2006

Mengzhong Zhang

To boost the fiscal revenue, i.e., government revenue over GDP and central government revenue over government total revenue, China conducted the 1994 fiscal reforms…

Abstract

To boost the fiscal revenue, i.e., government revenue over GDP and central government revenue over government total revenue, China conducted the 1994 fiscal reforms. According to some observers, the results of the initial reforms were mixed. This study reveals, contrary to most examinations of previous studies, the 1994 fiscal reforms have been an enormous success in achieving the original policy purposes, although remaining problems still present a daunting task for the Chinese government. This paper examines the factors triggering the 1994 fiscal reforms, reveals the contents and accomplishments of the reforms, explores unfinished tasks and ultimately proposes some policy implications.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2004

Marc Holzer and Mengzhong Zhang

To adjust the fiscal relationship between the central government and the local government, especially to increase the two ratios of (1) central fiscal revenue over GDP and…

Abstract

To adjust the fiscal relationship between the central government and the local government, especially to increase the two ratios of (1) central fiscal revenue over GDP and (2) central fiscal revenue over government revenue, China conducted a 1994 fiscal reform effort, the result of which is, at best, mixed. One of the failures to boost the first ratio is the existence of largescale extra budget funds (EBFs) and extra-extra budgetary funds (EEBFs). This paper explores the history, the problems and the causal relations associated with the EBFs under the broad background of China’s fiscal reform and administrative reform. This paper then proposes a comprehensive package for the solution of problems related to the EBFs.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 September 2001

Jeffrey D. Straussman and Mengzhong Zhang

Examines recent reform initiatives in the PRC compared with advanced industralised democracies, searching for common attributes in order to establish, if possible, global…

Abstract

Examines recent reform initiatives in the PRC compared with advanced industralised democracies, searching for common attributes in order to establish, if possible, global patterns in such administrative reform initiatives. Reviewing these issues, admits that administrative reform, along with all other matters, is decided by the leadership of the Chinese Communist Party. Details the history of Chinese administrative reform since the early 1950s. Asks, in conclusion, whether reform initiatives in the PRC are similar to those elsewhere. The PRC clearly differs in this from the principles of the New Public Management (NPM). However, with global economic competition and the increasingly free dissemination of ideas the PRC may find it hard to resist reform. Even so, administrative reforms borrowed from elsewhere will invariably be influenced by Chinese ethnocentric characteristics.

Details

International Journal of Public Sector Management, vol. 14 no. 5
Type: Research Article
ISSN: 0951-3558

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Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 4
Type: Research Article
ISSN: 1096-3367

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