第1章 传统体制下的财政运行机制：基本状态描述 1
0.1 Background:Why write this book 1
Chaoter1 The fiscal operating mechanism under the traditional eenomy description of basic status 1
1.1 Adjustment of the fiscal operating mechanism before the reform:a brief review 1
引言 1
1．1 改革之前财政运行机制的调整：一个简要的回顾 1
Introduction 1
0．1 背景：为什么要写这样一本书 1
0．2 主题：中国的财政改革与发展 2
0.2 Subject:The reform and development of public finance in China 2
1．2 事无巨细、包揽一切：“大而宽”的财政支出格局 4
0．3 定义：财政运行机制 4
1.2 Taking everything under control:the large and wide pattern of fiscal expenditure 4
0.3 Definition:The fiscal operating mechanism 4
0．4 篇章结构 6
0.4 Structure of this book 6
0.5 Basic viewpoints 9
0．5 基本观点 9
1．3 “先扣后分”：特殊的财政收入机制 9
1.3 the special mechanism of fiscal revenue 9
1．4 高度集中的财政管理体制 18
1.4 Highly centralized fiscal management system 18
1．5 小结 26
1.5 Brief summarization 26
第2章 放权让利：为经济体制改革搭桥铺路 32
Chapter2 Laying down rights and sharing profits:bridging and paving for the restructure of economic system 32
2．1 减税让利：打破了传统的财政收入机制 33
2.1 Deducting tax and sharing profits:the traditional mechanism of fiscal revenue broken 33
2．2 财政出钱：配合各项改革举措出台 39
2.2 Public finance disibursing:cooperating the formulation of all kinds of reform measures 39
2．3 中央与地方分配格局的调整 47
2.3 The adjustment of the distribution system between the central and local government 47
Chapter3 Active exploration:putting forward a series of new measures in face of difficult situation 54
第3章 积极探索：面对困难形势推出一系列新举措 54
3.1 Reissuing government securities 55
3．1 重新启用国债 55
3.2 Accelerating the construction of tax system 60
3．2 加快税制建设步伐 60
3.3 Bringing the Transforming Appropriation into Gredit into full play 63
3．3 全面实行“拨改贷” 63
3.4 Levying the Two Kinds of Fund 66
3．4 开征“两金” 66
3.5 Accelerating the reform of state-owned enterprises 73
3．5 加快国有企业改革 73
3.6 Reforming the fiscal management system 75
3．6 改革财政管理体制 75
4.1 The background and contents of the Turning Profit into Tax 80
第4章 “利改税”：财政改革承前启后的里程碑 80
Chapter4 The Turning Profit into Tax :a milestone of the public finance reform 80
4．1 “利改税”的背景与内容 80
4．2 “利改税”与财政收支机制 83
4.2 The relationship between the Turning Profit into Tax and the Fiscal Revenue and Expenditure Mechanism 83
4．3 “利改税”与财政管理机制 87
4.3 The relationship between the Turning Profit into Tax and Fiscal Management Mechanism 87
4.4 brief summarization 94
4．4 小结 94
第5章 涉外税收：对外开放的推动器 98
5．1 涉外税收与中国国民经济国际化、市场化 98
5.1 The international tax and the internationalization of national economy 98
Chapter5 International tax:the drive of the reform and opening 98
5．2 涉外税收与财政收支机制 112
5.2 The international tax and the fiscal revenue and expenditure mechanism 112
5．3 涉外税收与财政管理机制 121
5.3 The international tax and the fiscal management mechanism 121
第6章 财会制度改革：构建财政运行机制的微观管理基础 132
Chapter6 The financial and counting system reform:building the micro-basis of the management of fiscal operating mechanism 132
6．1 财会制度改革的主要内容 133
6.1 The main contents of the financial and counting system reform 133
6.2 The reform of financial and counting system and the mechanism of fiscal revenue and expenditure 138
6．2 财会制度改革与财政收支机制 138
6.3 The reform of financial and counting system and the fiscal management mechanism 142
6．3 财会制度改革与财政管理机制 142
7．1 背景分析：抉择的困难与困难的加剧 148
7.1 The analysis of the background:the difficulty of the choice and the difficult choice 148
第7章 制度创新：1994年的财税改革 148
Chapter7 System innovations:the financial and tax reform in 1994 148
7.2 The guiding ideology and basic contents of the financial and tax reform in 1994 154
7．2 1994年财税改革的指导思想和基本内容 154
7.3 General appraisal:the goal has been realized primarily while the reform was not complete 160
7．3 基本评价：目标初步实现改革并不彻底 160
Chapter8 Fiscal expenditure:some of the important adjustment after 1994 168
第8章 财政支出：1994年后的若干重大调整 168
8.1 Setting up the guarantee mechanism of the expenditure on technology and education 169
8．1 建立科教投入的保障机制 169
8.2 Putting forward the reform in technology and education system 171
8．2 推动科教体制的改革 171
8.3 Building the social security system 177
8．3 打造社会保障体制的营盘 177
9.1 The status of fiscal revenue and expenditure is still austere 185
Chapter9 Vitalizing public finance:the way lies in reconstructing the fiscal operating mechanism 185
第9章 振兴财政：出路在于重构财政运行机制 185
9．1 依然严峻的财政收支形势 185
9.2 Reasons and solutions:a deep thinking at the millennium 201
9．2 原因与出路：世纪之交的深刻思考 201
9.3 The exploration of the aim:the discussion about the Public Finance 205
9．3 目标的探索：关于公共财政的讨论 205
10.1 The basic characteristics of the public Finance 209
Chapter10 The Public Finance the orientation of the fiscal reform and development 209
第10章 公共财政：财政改革与发展目标的定位 209
10．1 公共财政的基本特征 209
10.2 Means and ways:the measures should be active and reliable 215
10．2 过河的船和桥：措施要积极而稳妥 215
10.3 Building the frame of the Public Finance:the positive and deep influence 222
10．3 公共财政框架的构建：影响积极而深远 222
Appendix the main events of Chinese fiscal reform (1978-2000) 226
附录 中国财政改革大事记（1978-2000年） 226
References 235
主要参考文献 235