Theory Of Social Finance An Fiscal Reform Of Our Country

With the steady progress in fiscal reform, the research on fundamental fiscal theory becomes more and more important for a successful fiscal reform must be guided by advanced fiscal theory. Under the guidance of Prof. Liubangchi, the author elaborate some social fiscal theory and fiscal reform in China. This dissertation consists of 2 volumes each with 3 chapters, total about 150,000.00 words. In the preface, the author gives background and the reason for choosing this subject, define the research methodology, the content and the structure of the article. Besides, a comparison on contemporary views of the nature of finance was also given for the research on 'social finance'. In the first volume, the author analyzes social finance and answers the question 'what', that is, 'what is social finance'. Chapter 1,by the interference of empirical analysis and logical deduction, the author demonstrates that social finance exists throughout human history. It includes 3 parts. First, the argument that social finance exists before the formation of a country is deducted form research result by scholars like Wang shaofei, He zhengyi, Wu cailing, etc. Second, the argument that social finance exists after the formation of a country while state finance preponderates all other forms of finance is deducted by analyzing the UN, EU these fiscal relationship which are characteristic of social power. Third, the argument that social finance exist after extinguishment of a country, that is, in a communist society was deducted by analyzing some basic theory about individual and society, individual and nature while at the same time learning from public administration. Chapter 2, from the study of the insintric relationship between finance and the society, the author expound the theoretic reason for the existence of social finance. This includes analysis on finance and social structure, finance and social movement, finance and social change, finance and social control, finance and social openness. And all these conclude to the fact that financial relationship is crucial in forming every other social relationship and finance exists whenever society exists. Chapter 3, the author demonstrates that social finance can keep individual interest and public interest at a rationed balance, maintain fundamental human rights, offer social security, overcome social difference, maintain social equity, realize resources compensation, promote sustainable progress of human society, solve social conflict, that is, the functions of social finance. Volume 2, the author elaborates how to facilitate fiscal reform in China by social finance thus solving the problem of what and how to do. Chapter 4 explains how to manipulate social finance in fiscal reform in China. The author points out that the fiscal reform of our country must have breakthrough in sustainable fiscal system, society stabilized fiscal policy system, society adjusted fiscal policy system and society balanced fiscal policy system. Besides, the author proposed some insightful suggestions in these systems. Chapter 5 gives explanation of how to use social fiscal theory to guide fiscal reform of our country. The author points out that our fiscal reform can not be highly centralized or decentralized, it must be equalized among every class and every area and within reasonable fiscal theory. The author also proposed guidelines, aimed model and arithmetic model for our fiscal reform. Chapter 6 answers how to use social fiscal theory to guide our fiscal administrative reform, proposes a new concept that allocate income according to the expenditure in the strategy of fiscal administration. Besides, five principles of strengthening fiscal administration in a social economic market and social evaluation in fiscal administration were also given. During the whole research, the author stick to the view of dialectic materialism and historic materialism while keep his footstand on the practices of fiscal reform of China forming some...