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Published in last 1 year |  In last 2 years |  In last 3 years |  All Please wait a minute... For Selected: Download Citations EndNote Ris BibTeX Toggle Thumbnails Select Historic Background, Theoretical Basis and Main Contents of the Construction of China's Modern Financial System: Reflection on Deepening Financial and Tax Reform Proposed by the 20th National Congress of CPC KUANG Xiao-ping, XIONG Gao-peng Contemporary Finance & Economics    2023, 0 (1): 29-42.   Abstract （49）            Knowledge map    Save The modernization of the fiscal system is a dynamic process that constantly adapts to the characteristics of the times and responds to the needs of reality. The report of the 20th Party Congress calls for further improvement of the modern fiscal system to provide strong support for the high-quality development and comprehensive construction of a modern socialist country. In the new era and new journey, the construction of China's modern financial system should be based on the three major contemporary background transitions, i.e., the main social contradictions in the new era, the logic of national governance, and the stage of Chinese-style modernization. We should re-understand the dominant position of the state in the finance, pay attention to the state attributes of the finance, and adhere to the dominate position of the state in the finance from the historical logic of the party-state system led by the Communist Party of China, the theoretical logic of the Marxist view of the state, and the practical logic of integrated development and security. The basic elements of the modern states and the socialism with Chinese characteristics are the basic principles of reshaping the modern fiscal system. In terms of specific paths, the historical mission of the political party and the state, the rule of law in line with Chinese national conditions, the whole process of people's democracy and other concepts of modern state construction should be integrated into the constructions of the budget system, the taxation system, the intergovernmental fiscal relations, the fiscal expenditure management system, the government debt management system, and other modern fiscal systems, so as to achieve the target of making the finance as the foundation and important pillar of national governance. Reference | Related Articles | Metrics | Comments（0） Select The Influence of the Office-Term Changes of Local Governments on the Deviation of Local Fiscal Revenue Budget and Final Account FENG Hui, YIN Qiang Contemporary Finance & Economics    2023, 0 (1): 43-56.   Abstract （51）            Knowledge map    Save The establishment of a modern budget management system is the internal requirement of the fiscal and tax system reform in the new era, while the scientific budget preparations and standardized implementation are the key links in the modern budget management system. Budget is an important policy instrument for the government to intervene in the economy. During the period of concentrated changes of local official terms, the rational local officials have the motive to strategically use budget tools to achieve their political and economic goals, which will cause cyclical deviation of budgets. By making use of the data of 30 provinces across the country, the findings of this study show that the deviation of budgets has a budget cycle that changes with the changing of the official terms of the local governments. The deviation of budgets shows a pattern of “first rising then declining”before and after the change of official terms. Before the changes of official terms, there is a high degree of uncertainty in the change of officials and the central supervision is stronger, the economical behaviors of local officials are more likely to opt for“leaving some leeway”; after the changes of official terms, the changes of officials are decided, the central supervision becomes weakened, the promotion competition and the fiscal revenues increase jointly encourage local officials to choose the “aggressive”economic policy. In order to make the budget more scientific and further standardize the budget behavior of local officials, it is necessary to improve the promotion incentive mechanism of officials, perfect the economic target responsibility management system, standardize the budget management of fiscal revenue, and strengthen the supervision mechanism of government budget. Reference | Related Articles | Metrics | Comments（0）