中國의 財政政策에 관한 考察

• 영문명: A Study on China’s Fiscal Policy
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 裵根厚(Keun-Hoo Bae)
• 간행물 정보: 『재정논집』재정논집 제12권 제1호, 251~277쪽, 전체 27쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1997.06.30

영문 초록

The origin of China’s fiscal policy can be traced back to 1928. But at that time, as China was divided by many independent regions, it was impossible to carry a comprehensive fiscal policy into effect. To put it more specifically, a true fiscal policy at a national level didn’t be executed until China was established as a socialist state. At the time of the establishment of a socialist state, however, China’s standard of living was very low due to the decline of its productive power, and its economy was, as a result of still-existing class strifes, in a state of stagnation. To overcome these difficulties and consequently to regenerate its national economy, China made every effort to increase its financial income by executing a monopoly policy and strengthening its taxation policy, and asked USSR for an aid. In 1976, when the modernization of China began as a new start, much more investment was necessary than ever before to satisfy the demand for avaiable materials and to increase its productive power. During that period, China’s fiscal policy which had been influenced by that of U.S.S.R was brought into effect in the form of ‘unified total financial funds and totally-planned expenditure,’ and, therefore, its fiscal policy didn’t allowed the participations of a region or an enterprise. But since 1979 its fiscal policy has been transformed into a decentralized one, and the participation of a region or an enterprise in the policy has remarkably been increased. These changes in the fiscal policy have regenerated local financial systems, resulting in the increase of tax income, and have partly contributed to satisfying the capital demands caused by China’s open-door policy and its modernization. In this thesis, the nature of a socialist state’s fiscal policy and its opera-ting system are firstly considered. And then, the history of China’s fiscal policies and its financial system are explained and analysed. Finally, on the basis of the analysis, some characteristic problems of China’s fiscal policy and their solutions will be suggested.

목차

Ⅰ. 序論

Ⅱ. 社會主義 國家財政의 本質 및 運用體制

Ⅲ. 社會主義 國家成立 以後의 國家財政政策

Ⅴ. 結語

[參考文獻]