• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文学位 >Subnational public finance in China: The nature, causes, and consequences of the 1994 fiscal reforms.
【24h】

Subnational public finance in China: The nature, causes, and consequences of the 1994 fiscal reforms.

机译：中国的地方公共财政：1994年财政改革的性质，成因和后果。

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This dissertation aims to explain the nature, cause, and consequence of informal fiscal decentralization in China since 1994. The 1994 tax reforms intended to strengthen the central government taxing power by increasing tax revenue through the tax assignment system. China also prohibited local government debt taking, while increasing intergovernmental transfers between the central government and local government. These series of China's centralization reforms in 1994 have realized uneven success. Central government tax revenue was improved significantly. However, local government still takes debt through the financial platform companies. The increased intergovernmental transfers did not decrease regional disparity, which is one of the goals of the central government. These are the unintended consequence of the centralization reform that this study tries to account for.;This study shows that revenue centralization unintentionally aggravates problems of local public finance. While maintaining the budget balance according to budget law, local government has carried out competitive economic growth and expenditure management. The ability to manage expenditure and attract investment is the criteria employed to evaluate the accomplishment of local leaders.;This study finds that prohibition of local government debt in China is constrained by their social network. This norm influences the strategy of local governments to increase their debt taking beyond the realm of formal rules under the competitive environment. This study also demonstrates that centralization of revenue made local governments increasingly resort to intergovernmental transfers, which in turn fail to reduce inequality across jurisdictions.;This study argues that an informally decentralized state reduces the merits of the decentralization. The informal consequence of the political and fiscal systems in China result in local leaders that acquire the medium level of change in power, while pursuing fiscal decentralization and maintaining political centralization. However, the unintended consequence is the retreat of the fiscal system, such as the increased fiscal instability and large gaps across jurisdictions.
机译：本文旨在解释自1994年以来中国非正式财政分权的性质，成因和后果。1994年的税制改革旨在通过税收分配制度增加税收，以增强中央政府的税收权力。中国还禁止地方政府承担债务，同时增加了中央政府与地方政府之间的政府间转移。 1994年的这一系列中国的集权化改革取得了不平衡的成功。中央财政税收收入明显提高。但是，地方政府仍然通过金融平台公司承担债务。政府间转移支付的增加并未减少区域差距，这是中央政府的目标之一。这些是本研究试图解释的集中化改革的意想不到的结果。这项研究表明，收入集中化无意中加剧了地方公共财政的问题。在按照预算法维持预算平衡的同时，地方政府进行了有竞争力的经济增长和支出管理。管理支出和吸引投资的能力是评估地方领导者的素养的标准。本研究发现，在中国禁止地方政府债务受到其社交网络的限制。在竞争环境下，这一规范影响了地方政府增加债务的战略，超出了正式规则的范围。这项研究还表明，收入的集中化使得地方政府越来越多地诉诸于政府间转移支付，而这反过来又无法减少各个司法管辖区之间的不平等。;该研究认为，非正式的权力下放国家会降低权力下放的好处。中国政治和财政体制的非正式后果导致地方领导人在追求财政分权和维持政治集中的同时，获得了中等水平的权力变化。但是，意想不到的后果是财政体系的退缩，例如财政不稳定加剧和各辖区之间的巨大差距。

著录项

  • 作者

    Lee, You Jeong.;

  • 作者单位

    University of Hawai'i at Manoa.;

  • 授予单位 University of Hawai'i at Manoa.;
  • 学科 Political science.;Asian studies.;Public administration.
  • 学位 Ph.D.
  • 年度 2014
  • 页码 198 p.
  • 总页数 198
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号