建立健全公共财政体制Establishing and improving the public financial system.docx

建立健全公共财政体制Establishing and improving the public financial system.docx

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建立健全公共财政体制Establishingandimprovingthepublicfinancialsystem

建立健全公共财政体制（Establishingandimprovingthepublicfinancialsystem）

Establishingandimprovingthepublicfinancialsystem

Establishandimprovethepublicfinancialsystem2008-12-2015:

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Abstract:

theparty'sthethirdPlenarySessionofthe16thCPCCentralCommitteethroughthe"CPCCentralCommitteeonsomeissuesconcerningtheimprovementofthesocialistmarketeconomicsystemdecision",clearlyputforwardtoimprovethepublicfinancesystem,itpointsoutthedirectionforthefurtherreformoffinancialmanagementsystem.

I.todevelopthesocialistmarketeconomy,wemustimplementthemodeofpublicfinance

Thefinancialsystemisdeterminedbythesocialeconomicsystem.Fromthehistoricalevolutionprocess,adapttodifferenteconomicsystemfinancepatterncanberoughlydividedintothreetypes:

naturaleconomyandadapttothemodeoffinanceisatypicalfamilyfinance,itsobviouscharacteristicisgongsibufen,managementisnotstandardized,opaque,arbitrary,andlackofeffectivesupervision;adaptationwiththeplannedeconomymodeoffinanceisproducingfinance,itsoutstandingcharacteristiciszhengqibufen,taibaodalan,unifiedrevenueandexpenditure;toadapttomarketeconomysystemisthepublicfinancefinancialmodel.ThemodernpublicfinancebeganinBritaininthelateseventeenthCentury,andhasahistoryofseveralhundredyears.Comparedwithotherfinancialmodels,publicfinancehasthefollowingoutstandingfeatures.

Publicity.Publicfinancesolvespublicproblems,achievespublicendsandmeetspublicneeds.Undertheconditionofmarketeconomy,themarketplaysafundamentalroleintheallocationofresources,buttherearealsopublicproblemsthatthemarketitselfcannotsolveorsolve.Forexample,macroeconomicfluctuations,monopolyissues,externalitiesandsoon.Tosolvetheseproblems,thegovernmentisthefirst"responsibleperson"".Itisnecessaryforthegovernmenttosolvethepublicproblemsandmanagethesocialandpublicaffairsbypublicpolicy.Theformulationandimplementationofpublicpolicyisbasedonpublicresources.Publicfinanceisnotonlyanimportantcomponentofpublicpolicy,butalsoameanstoimplementpublicpolicy.Relativetotheproductionandconstructionfinanceundertheplannedeconomymode,publicfinanceonlytomeetthesocialpublicneedforthescopeofduties,whichdonotbelongtoornotincludedinthemattersofpublicneedsinthefieldofpublicfinance,theprincipleofnointervention;andthemarketcannotsolveornotsolved,mattersrelatingtothesocialpublicfield,publicfinanceinprinciple,itmustintervene.

Fairness.Thefiscalpolicyshouldbetreatedequally.Oneoftheessentialcharacteristicsofmarketeconomyisfaircompetition,whichmeansthatfiscalpolicymustbeimplementedimpartially,providingequalfinancialconditionsforsocialmembersandmarketplayers.Regardlessoftheeconomiccomposition,regardlessofgender,race,occupation,familybackground,religion,cultureandnationality,aslongasthelaw,taxlaw,thegovernmentcannotdiscriminate,fiscalpolicyshouldnotbetreateddifferently.Wecannotmakedifferentfinanciallawsandsystemsfordifferentsocialgroups,strata,individualsanddifferenteconomiccomponents.

Publicwelfare.Publicfinancecanonlymeettheneedsofthepublic,andpursuepublicwelfaregoals.Itisnotdirectlyengagedinmarketactivitiesandprofitseeking.Ifthepublicfinanceprofittarget,itispossiblebyvirtueofitsspecialpoliticalpowerovertheothereconomicentities,itispossibletousetheirprivilegetoinfluencethecompetitioninspecificeconomicactivities,thenormaloperationofdirectinterferenceanddamagetheeconomy,destroythenormalmarketorder,disruptingthebasicrulesofthemarketandthegovernmentthefinancialfunds;alsobecauseforprofitsandthepublicneedtoprojectinvestmentfield.Theincomeofpublicfinanceistomeettheneedsofthepublicandraisefunds;theexpenditureofpublicfinanceistomeettheneedsofthepublicandthepursuitofsocialandpublicinterestsforthepurpose,nottoprofitasthegoal.

Rulebylaw.Thepublicfinanceshouldruntheprinciplesofpublicmanagementthroughouttheworkoffinance,taketheruleoflawasthebasis,andbestandardizedandtransparentinmanagement.Marketeconomyistheruleoflaweconomy.Ontheonehand,thegovernment'sfinancialactivitiesmustbecarriedoutintheconstraintspecificationoflawsandregulations;ontheotherhand,throughtheformoflawsandregulations,lawsandregulationsoncompulsorysocialsecuritymeans,thepubliccanreallydecide,restriction,regulationandsupervisionofgovernmentfinancialactivities,toensurethatitconformstothefundamentalinterestsofthepublic.Specifically,thewaytoobtainfinancialincomeandexpenditure,thenumberandsizeofthewhereaboutsoffinancialbehaviormustbeestablishedonthebasisoftheruleoflaw,nottoacceptwhatyouwanttoreceivewhat,howmuchishowmuch,ortospenditasyoulike,accordingtothelawoffinance,administrationaccordingtolaw.

Themodeofpublicfinanceiscloselylinkedwiththemarketeconomy.ThePartyCongressestablishedthegoalofChina'seconomicsystemreformistoestablishasocialistmarketeconomicsystem,whichdeterminestheneedtoestablishpublicfinance.InthefifthPlenarySessionofthe15thCPCCentralCommitteeandthethirdPlenarySessionofthe16thCPCCentralCommittee,thepublicfinancialsystemwillbeestablishedandimproved,

Asanimportanttaskofestablishingandimprovingthesocialistmarketeconomicsystem.Weareinthenewsituationoftheruleoflawandeconomicglobalization,activelyandsteadilytheconstructionofpublicfinancesystem,isinneedoffinancialoperationmodeinlinewithinternationalstandards,butalsotopromotetherequirementofbuildingsocialistpoliticalcivilization.

Two,continuetopromotethemainmeasuresfortheconstructionofpublicfinances

Afteryearsofefforts,theframeworkofChina'spublicfinancialsystemhasbeenpreliminarilyestablished.First,inaccordancewiththerequirementsofsolvingpublicproblemsandmeetingtheneedsofthepublic,thestructuraladjustmentoffiscalexpenditurehasmadesignificantprogress.Alargeincreaseinsocialsecurity,education,infrastructure,ecologicalenvironmentconstructionandenvironmentalprotection,andotherkeypublicexpendituresareneeded.Atthesametime,wegraduallyreduceandwithdrawfinancialdirectinvestmentandsubsidiesforgeneralcompetitiveandoperationalareas.Two,inaccordancewiththerequirementsoffairnessandstandardization,thereformofthefinancialmanagementsystemhastakenanimportantstep.Theindustrialandcommercialtaxsystemandthetaxandfeemanagementsystemhavebeenreformed,andthedistributionrelationshipbetweenthestateandtheenterprisesandindividualshasbeenpreliminarilystandardized.Thereformofthetaxsharingsystem,thereformofthefinancialmanagementsystemandthereformofincometaxrevenuesharinghavebeencarriedout,andthefiscaldistributionrelationshipbetweenthecentralandlocalgovernmentshasbeenpreliminarilystandardized.Theimplementationofdepartmentalbudget,centralizedtreasuryreceiptsandpayments,governmentprocurementandrevenueandexpendituretwolinesofreform,initiallystandardizedthemanagementoffinancialfunds,improvethesafetyandefficiencyoffinancialfunds.Thethreeistoimplementtheproactivefiscalpolicyandamoderatelytightfinancialregulationasasymboloftheeconomy,frompassivecontroltoactivecontrolshift,shiftfromdirecttoindirectregulationandcontrol,byasinglecontroltooltoavarietyofregulatorytoolsandchangeetc..

Inaccordancewiththeparty's"Sixteenbig"and"thethirdPlenarySessionofthe16thCPCCentralCommittee"spirit,accordingtothenewsituationoffiscalreformanddevelopment,andimprovingthepublicfinancialsystem,thefollowingmeasuresneedtobetakenfurther.

Adjustthedirectionandstructureoflong-termconstructiontreasurybonds,andfurtherenhancetheeffectivenessandrelevanceoffiscalmacro-control.Accordingtothenewsituationandthenewsituationofworldeconomyandprivateinvestmenthasbecomeincreasinglyactiveinnationaleconomicdevelopment,continuetoimplementtheproactivefiscalpolicy,tomaintaintheabsolutesizeofthecentralbudgetdeficitremainsunchanged,buttheproportionofGDPdecreased,andthengraduallyreducethelong-termbondinvestmentefforts,untilnotissuedinaccordancewiththe"principlesoffinancialallocation;fiveoverallplans",increasingthenumberofbudgetforcapitalconstruction,graduallyreducethedirectinvestmentofthegeneralcompetitionandbusinessareas,freeingupfundsforincreasedpublicservicesandpublicgoodsinvestment.

Wewillmakegreateffortstoadjustandoptimizethestructureoffiscalexpenditure,andstrivetosupportcomprehensive,coordinatedandsustainabledevelopment.Accordingtotheparty'sthethirdPlenarySessionofthe16thCPCCentralCommitteeScientificOutlookonDevelopmentrequirements,fortheoutstandingproblemsduringSARSexposedtheeconomicandsocialdevelopmentcoordination,givefullplaytotheroleofpublicfinancetosolvepublicproblemsandpublicserviceobjectivefunctions,vigorouslyadjustingandoptimizingthefinancialexpenditurestructure,graduallyreducethedirectinvestmentinthegeneralcompetitivefields,increasethesocialsecurityenvironmentalprotection,publichealth,compulsoryeducation,socialwelfareandotherinputandsupport,promot