中国公共财政（英文版）

Preface
Chapter 1 Fiscal Revenue
Section 1 Classification of Fiscal Revenue
Section 2 Current Tax System in China
Section 3 The Current Financial Administration System -- Revenue-sharing Scheme
Section 4 Reform of Tax System in China
Chapter 2 Financial Expenditure
Section 1 Classification of Financial Expenditure
Section 2 Changes in the Structure of Financial Expenditure
Section 3 Optimizing Expenditure Structure in Line with the Requirements of Public Finance
Chapter 3 Function of Regulation and Control
Section 1 A Moderately Tight Fiscal Policy
Section 2 Proactive Fiscal Policy
Section 3 Robust Fiscal Policy
Section 4 Coordination of Fiscal and Monetary Policies
Chapter 4 Revenue Management
Section 1 System of Revenue Management
Section 2 Management of Tax Collection
Section 3 Tax Expenditure Management
Chapter 5 Budget Management
Section 1 Composition and Principles of Government Budget
Section 2 Budgeting Rules
Section 3 Zero-Base Budgeting
Section 4 Performance Budgeting
Section 5 Budget Execution
Section 6 Government Final Accounts
Chapter 6 Reform of the Budget Management System
Section 1 Deepening Reform of "Separated Management of Revenue and Expenditure"
Section 2 Departmental Budget Reform
Section 3 Reform of State Treasury Management System
Chapter 7 Management Based on the Rule of Law
Section 1 Overview of Public Finance Based on the Rule of Law
Section 2 Legislation Regarding Finance
Section 3 Public Finance Law Enforcement
Section 4 Administrative Review Concerning Public Finance
Chapter 8 Supervision
Section 1 Accounting Management
Section 2 Financial Supervision
Chapter 9 Risk Management
Section 1 Causes of Financial Risks
Section 2 Prevention of Financial Risks
Section 3 Establishment of a Financial Emergency Mechanism
Postscript