China : Improving Rural Public Finance for the Harmonious Society

[摘要] This report aims to assist thegovernment in improving implementation of the New SocialistCountryside (NSC) program, especially in raising theeffectiveness of public expenditures, and the harmonizationof public finance. While this report pays particularattention to rural aspects of public finance, it addressesthis topic within the overall framework of intergovernmentalfinance that impacts both rural and urban areas. Similarly,the discussions and recommendations in this report areintended to move the system towards one that is harmonizedand does not differentiate between 'rural' and'urban' areas. The structure of this report is asfollows: Chapter 2 analyzes the considerable number ofreform efforts that have been introduced to the rural publicfinance system. It looks at the RFR in depth, as well asother associated and related reforms and evaluates theoverall outcome of these reforms. Chapter 3 provides anoverview of China's intergovernmental system as theframework for rural public finance. It includes an analysisof the expenditure and revenue assignments and theirdevelopment, and the impact on rural public finance. Thetransfer system, an integral part of the intergovernmentalfiscal system, is treated separately in Chapter 4 because ofits overwhelming importance for rural public finance. Thechapter analyzes how far the transfer system goes inaddressing the fiscal imbalances and providing the necessarypublic funds for rural areas. It also assesses the role ofearmarked transfers. Chapter 5 then looks at the publicfinance situation at the grassroots level, i.e., thefinancing of villages, townships, and counties, includinghow recent developments have impacted their situation andwhat remaining issues exist at these levels. Finally,Chapter 6 summarizes the findings of this study, proposes astrategy for policy reforms, and suggests ideas for its implementation.

[发布日期] 2007-11-21 [发布机构] Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] ACCESS TO SERVICES;ACCESSIBILITY;ACCOUNTABILITY;ADMINISTRATIVE BURDEN;ADMINISTRATIVE CAPACITIES