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14 Budgetary Accounting in China

14 Budgetary Accounting in China »

Source: Government Financial Management : Issues and Country Studies

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1990

ISBN: 9781557751492

Keywords: expenditure, financial management, expenditures, courts, court

Accounting for the public sector in the People’s Republic of China is termed budgetary accounting. It is designed to record, report, and supervise the implementation...

26 China

26 China »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Since 1994, China has undertaken major reforms of its public finances, driven largely by the desire to establish a level playing field to facilitate its entry into the global economy. The authorities have al...