Research of Chinese Government Financial Reform Based on the Comparisons of Advanced Budget Management Modes
Read full paper at: http://www.scirp.org/journal/PaperInformation.aspx?PaperID=52707#.VKH3XcCAM4 Author(s) Jingxin Huang 1 , Hongsheng Xia 2 Affiliation(s) Management School, Jinan University, Guangzhou, China . ABSTRACT Finance is the basis of national administration and an important pillar; scientific fiscal and taxation systems can optimize the allocation of resources, maintain market unity, promote social fairness, and achieve long-term stability of system security state. In this paper, through studying related official documents of government financial reform, I put forward my own views on the location of fiscal functions; studying the advanced budget management system of China and foreign...