Analysis of the Chinese budget system after reforms of 1994

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Doklady Bashkirskogo Universiteta. 2016. Volume 1. No. 4. pp. 751-756.

Authors

Zulkarnay I. U.*
Bashkir State University
32 Zaki Validi Street, 450076 Ufa, Russia

Abstract

China performed in 1994 budget reforms that changes the budget system had built in the process of fiscal experiments in 1980-1993 and called “single-channel fiscal system” and “system of fiscal contracts”. There is estimation of fiscal incentives for economic growth that this new system of intergovernmental relations had developed that time.

Keywords

  • Chinese reforms
  • budget reforms
  • incentives for economic growth
  • budget system
  • single-channel fiscal system
  • fiscal contracts
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