Summary of the lecture on "Questions about Public Finance"
The financial translation in the West is “public finance”, which actually implies the meaning of public finance. In China, the definition of finance and public finance has never been an authoritative and clear conclusion. It is even more confusing for a small soldier like me. Last week, I was fortunate to be able to hear from the lecturer Zhang Xin, a doctoral tutor at the Department of Finance of Xiamen University School of Economics, on the topic of “Questions on Public Finance”. Therefore, it is a digest and review of the contents of the lectures.
Professor Zhang is knowledgeable, rigorous and clear-cut. He mainly introduces three aspects:
1. Why is there a public finance problem?
In March 2019, Prime Minister xx led a new government to attend a press conference and said: "We must promote fiscal system reform, make public finance better structural adjustment and promote the transformation of economic development mode, and better improve people's livelihood and improve. The ecological environment.” When it comes to the so-called public finances, I am really wondering what is the difference between public finances and finances, because in English is public finance? Was the previous finance not public finances? Professor Zhang did not give an answer to this question first, but first introduced the development process of China's economic reform in chronological order. China's economic system experienced four major reforms in 1958, 1973, 1978, and 1994. Among them, 1973 and 1978 were two reforms that broke the plan. In 1994, a socialist market economy with Chinese characteristics was initially established. system. Correspondingly, in order to adapt to the changes in the economic system, China's fiscal system has undergone a major adjustment in 1994, which is manifested in (1) tax reform (2) tax sharing system. Although there are many differences compared with the fiscal system of developed countries, the basic direction is still in the direction of the Western fiscal system. The entire reform goal of finance is to establish a public finance system. In China, the formulation of public finance has had a heated debate in the academic world. It was not until December 1998 that the state formally proposed the “basic framework for the initial establishment of public finances”, and public finances really gave new meaning. At that time, China’s market economy has gradually been established through nearly ten years of hard work. It can be said: “Public finance has emerged along with the entire market-oriented reform process.” Premier Wen Jiabao said in a question-answering: “In the future In the past five years, I have to make up my mind to push forward the reform of the fiscal system so that the people's money can better serve the interests of the people. It can be seen that the issue of public finance has been highly valued by the top leadership, and the issue has come up. .
Second, what is "public finance"?
What is the definition of public finance? Professor Zhang proposed three main contents of public finance: public finance is a government distribution activity that provides public services to the market; public finance is the finance of the public or the people's population; public finance is a fiscal system that is compatible with the market economy. Public finance is part of finance. The fiscal system that is compatible with the market is public finance. It is a government distribution activity that provides public services. From the second aspect, it is pointed out that the relationship between the government and the people is the relationship between “housekeeper” and “owner”. Because taxes are the taxpayer's pocket; the government and its officials are taxpayers; the government must and can only serve taxpayers; the government cannot waste taxpayers' money. The government's revenue and expenditure is a “housekeeper” activity, and its rights and obligations are compatible. In the third aspect, China's current fiscal system is not taken away by the market economy, but is actively adapting to a series of processes such as the emergence and development of the market economy. In addition, because the finance is in an important position in the state's operational mechanism, today's reforms should be placed financially, and the reform of the political system should be further guided by fiscal reforms. Professor Zhang also explained in particular why public finances were created with the establishment of a market economy. Under the planning economic system, since the resource allocation is planned, the resources themselves do not have any choice. Under the economic system of planning, the economic entity is the state-owned economy. In the final analysis, it is the state enterprise, which is manifested by the state itself and its own support. In terms of image, the state's fiscal revenue is taken from the left pocket to the right pocket. In a market economy, economic entities are privately independent, and private property is inviolable. The fiscal revenue is expressed by the taxpayer's money, and the state pays the taxpayer. Therefore, only the establishment of the market economy can lead to the generation of public finance. In this part, the difference between public finance and national finance is very clearly stated: there is a public economy in a market economy, no public finance in a market economy, no market economy without a public finance, and a real public finance. Market economy.
Third, how to build a public finance system?
Xx said: "In fact, the financial history of a country is thrilling. If you read it, you will see that it is not only the development of the economy, but also the structure of society and fairness and justice." Needless to say, the British Magna Carta in 1215 The signing of the epoch-making significance in the history of financial development, the princes also deprived the British royal family part of the tax rights in legal form. After hundreds of years of competition, the england parliament gradually controlled all the financial decisions, leaving only the executive power to the king. In politics, it was gradually transformed into the form of modern parliament in 1295, and the financial aspect was reflected in the formation of the government budget system. . This is the first country in history to restrict the power of the emperor by the public in the form of law. By leaving the executive power to the king, controlling the state’s expenditure, controlling the British king’s private expenditure, controlling the public account, controlling the debt, etc. Formed the first government budget system in history. Professor Zhang summed up the four basic characteristics of the government budget system: First, planning, the government must prepare an annual income and expenditure plan, which can only be implemented after approval by the parliament. From a planning point of view, it is a law that constrains government behavior. specification. It is also a question of who decides who. In the market economy, it is reflected in the market's decision and control over the government. The second is normality, and all government revenues and expenditures, with some special exceptions, must be included in the budget. Frankly speaking, according to this standard, there is still a long way to go to achieve the goal of public finance in China, not only in the scope of finance, but also in the issue of the national economic system. The third is openness. All government revenues and expenditures, except for certain special exceptions, must be announced to the public and supervised by the parliament, the public, and public opinion. The transparency of the right to know is the most typical embodiment. Fourth, the rule of law, the budget passed by the parliament has legal effect, any violation is illegal, and must be subject to legal investigation and sanctions.
In the end, Professor Zhang discussed the historical role of the government budget system; the key conditions for the fundamental transformation of the whole society; how to better provide public goods and services. In general, this lecture has provided us with a lot of fresh public finance knowledge. Today we have the opportunity to write it out, mainly for the sake of summing up, and we need to spend a lot of time and study hard in the future. Constantly improve your financial professionalism, and do your job well!
The following contents are related to the summary of the lecture on "Public Finance Issues" in this article. For reference, the following is a summary of the work of the financial support for agriculture; the summary of the work of the Asset and Accounting Department in the first half of the year | The summary of the accounting and auditing of the Finance Bureau Summary| Financial Section 2019 Financial Work Summary | 2019 Financial Work Year Summary | 2019 Financial Office Personal Work Summary | 2019 Financial Budget Year-End Personal Summary |
[Back to Financial Work Summary Column List]
Professor Zhang is knowledgeable, rigorous and clear-cut. He mainly introduces three aspects:
1. Why is there a public finance problem?
In March 2019, Prime Minister xx led a new government to attend a press conference and said: "We must promote fiscal system reform, make public finance better structural adjustment and promote the transformation of economic development mode, and better improve people's livelihood and improve. The ecological environment.” When it comes to the so-called public finances, I am really wondering what is the difference between public finances and finances, because in English is public finance? Was the previous finance not public finances? Professor Zhang did not give an answer to this question first, but first introduced the development process of China's economic reform in chronological order. China's economic system experienced four major reforms in 1958, 1973, 1978, and 1994. Among them, 1973 and 1978 were two reforms that broke the plan. In 1994, a socialist market economy with Chinese characteristics was initially established. system. Correspondingly, in order to adapt to the changes in the economic system, China's fiscal system has undergone a major adjustment in 1994, which is manifested in (1) tax reform (2) tax sharing system. Although there are many differences compared with the fiscal system of developed countries, the basic direction is still in the direction of the Western fiscal system. The entire reform goal of finance is to establish a public finance system. In China, the formulation of public finance has had a heated debate in the academic world. It was not until December 1998 that the state formally proposed the “basic framework for the initial establishment of public finances”, and public finances really gave new meaning. At that time, China’s market economy has gradually been established through nearly ten years of hard work. It can be said: “Public finance has emerged along with the entire market-oriented reform process.” Premier Wen Jiabao said in a question-answering: “In the future In the past five years, I have to make up my mind to push forward the reform of the fiscal system so that the people's money can better serve the interests of the people. It can be seen that the issue of public finance has been highly valued by the top leadership, and the issue has come up. .
Second, what is "public finance"?
What is the definition of public finance? Professor Zhang proposed three main contents of public finance: public finance is a government distribution activity that provides public services to the market; public finance is the finance of the public or the people's population; public finance is a fiscal system that is compatible with the market economy. Public finance is part of finance. The fiscal system that is compatible with the market is public finance. It is a government distribution activity that provides public services. From the second aspect, it is pointed out that the relationship between the government and the people is the relationship between “housekeeper” and “owner”. Because taxes are the taxpayer's pocket; the government and its officials are taxpayers; the government must and can only serve taxpayers; the government cannot waste taxpayers' money. The government's revenue and expenditure is a “housekeeper” activity, and its rights and obligations are compatible. In the third aspect, China's current fiscal system is not taken away by the market economy, but is actively adapting to a series of processes such as the emergence and development of the market economy. In addition, because the finance is in an important position in the state's operational mechanism, today's reforms should be placed financially, and the reform of the political system should be further guided by fiscal reforms. Professor Zhang also explained in particular why public finances were created with the establishment of a market economy. Under the planning economic system, since the resource allocation is planned, the resources themselves do not have any choice. Under the economic system of planning, the economic entity is the state-owned economy. In the final analysis, it is the state enterprise, which is manifested by the state itself and its own support. In terms of image, the state's fiscal revenue is taken from the left pocket to the right pocket. In a market economy, economic entities are privately independent, and private property is inviolable. The fiscal revenue is expressed by the taxpayer's money, and the state pays the taxpayer. Therefore, only the establishment of the market economy can lead to the generation of public finance. In this part, the difference between public finance and national finance is very clearly stated: there is a public economy in a market economy, no public finance in a market economy, no market economy without a public finance, and a real public finance. Market economy.
Third, how to build a public finance system?
Xx said: "In fact, the financial history of a country is thrilling. If you read it, you will see that it is not only the development of the economy, but also the structure of society and fairness and justice." Needless to say, the British Magna Carta in 1215 The signing of the epoch-making significance in the history of financial development, the princes also deprived the British royal family part of the tax rights in legal form. After hundreds of years of competition, the england parliament gradually controlled all the financial decisions, leaving only the executive power to the king. In politics, it was gradually transformed into the form of modern parliament in 1295, and the financial aspect was reflected in the formation of the government budget system. . This is the first country in history to restrict the power of the emperor by the public in the form of law. By leaving the executive power to the king, controlling the state’s expenditure, controlling the British king’s private expenditure, controlling the public account, controlling the debt, etc. Formed the first government budget system in history. Professor Zhang summed up the four basic characteristics of the government budget system: First, planning, the government must prepare an annual income and expenditure plan, which can only be implemented after approval by the parliament. From a planning point of view, it is a law that constrains government behavior. specification. It is also a question of who decides who. In the market economy, it is reflected in the market's decision and control over the government. The second is normality, and all government revenues and expenditures, with some special exceptions, must be included in the budget. Frankly speaking, according to this standard, there is still a long way to go to achieve the goal of public finance in China, not only in the scope of finance, but also in the issue of the national economic system. The third is openness. All government revenues and expenditures, except for certain special exceptions, must be announced to the public and supervised by the parliament, the public, and public opinion. The transparency of the right to know is the most typical embodiment. Fourth, the rule of law, the budget passed by the parliament has legal effect, any violation is illegal, and must be subject to legal investigation and sanctions.
In the end, Professor Zhang discussed the historical role of the government budget system; the key conditions for the fundamental transformation of the whole society; how to better provide public goods and services. In general, this lecture has provided us with a lot of fresh public finance knowledge. Today we have the opportunity to write it out, mainly for the sake of summing up, and we need to spend a lot of time and study hard in the future. Constantly improve your financial professionalism, and do your job well!
The following contents are related to the summary of the lecture on "Public Finance Issues" in this article. For reference, the following is a summary of the work of the financial support for agriculture; the summary of the work of the Asset and Accounting Department in the first half of the year | The summary of the accounting and auditing of the Finance Bureau Summary| Financial Section 2019 Financial Work Summary | 2019 Financial Work Year Summary | 2019 Financial Office Personal Work Summary | 2019 Financial Budget Year-End Personal Summary |
[Back to Financial Work Summary Column List]
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