Finance Function and the Change of Economic System in Contemporary China
Since the founding of New China,China's socialist financial function has undergone a transformation from fiscal politicization to fiscal economization.The two clues running through it are the tax profit distribution relationship between the state and enterprises and the fiscal decentralization relationship between the central government and local governments.As far as the reform of state-owned enterprises is concerned,in the process of promoting the transformation of enterprises from"state-owned"to"state-owned",state-owned enterprises are not only the realization form of state-owned assets finance,but also one of the internal links of production relations under ownership by the whole people.In the practice of decentralization from the central government to the local government,the reform measures such as administrative decentralization and tax sharing not only directly shaped the new economic actors in the socialist market economy,but also formed an implicit decentralization model of central fiscal tolerance and local fiscal autonomy,that is,the"inclusive fiscal system".The dynamic adjustment of the financial relations between the state and enterprises,central and local governments,is a kind of institutional change in the sense of the reform of production relations,and is an important institutional framework of China's national economic governance.In this process,finance plays a key intermediary role and plays an important material force as the basis of national economic governance.
financial functionstate-enterprise relationscentral-local relationsinclusive fiscal system
万方数据
维普
