1st Edition

State Governance and Public Finance Theory A Chinese Perspective

Edited By Ma Jun, Gao Peiyong Copyright 2025
272 Pages 9 B/W Illustrations
by Routledge

272 Pages 9 B/W Illustrations
by Routledge

This book explores the fundamental theories, methodologies, and innovative directions of public finance research, focusing on its relationship with and role in state governance. Public finance is the foundation and an important pillar of state governance. The two mutually reinforce each other at the macro level and in broader contexts, necessitating the reconstruction of a public finance... Read more

Introduction

Gao Peiyong and Ma Jun

Part I Overview

Chapter 1 On the Innovation in the Fundamental Theory of Public Finance in China: from the Foundation and Pillar Theory

Gao Peiyong

Chapter 2 Different Approaches to Public Finance Research and the Respective Methodological Foundations

Ma Jun

Chapter 3 The Spread, Application, and Development of Western Fiscal Theories in Modern China

Zou Jinwen

Chapter 4 Summary and Review of Chinese Public Finance over the Past 60 Years since the Founding of the People’s Republic of China

Zhang Xin and Liu Ye

Part II Public Finance in Multidimensional Vision

Chapter 5 Multi-faceted Fiscal Research in Interdisciplinary and Globalization Vision

Feng Yang and Li Weiguang

Chapter 6 Reconstruction of Fiscal Theories: from the Exploration of Justice Rule

Zeng Junping

Chapter 7 Fiscal Sociology and Innovative Framework for Fundamental theory of Public Finance

Liu Zhiguang

Chapter 8 An Investigation into Fiscal Politics as a Discipline

Liu Shougang

Part III Teaching and Research of Public Finance

Chapter 9 Reform in the Teaching and Research of Public Finance: from Experience to Measurement, Dynamics, Experiment, Behavior, and Structure

Zhu Jun

Chapter 10 On the Theoretical System of Public Economics

Yang Zhiyong

Chapter 11 An Investigation into Public Finance Research and Major Development in China

Ma Haitao and Bai Yanfeng

Chapter 12 Reflection and Reconstruction of Chinese Public Finance Teaching System

Xie Zhenfa

Part IV Tax System Reform, Budget Management, and Others

Chapter 13 Reconstruction of China’s Tax System under Modern State Governance

Zhu Weiqun and Zeng Junping

Chapter 14 Reform Logic of Budget Performance Management

Ma Guoxian and Li Yanhe

Chapter 15 Fiscal Budget Theory: from the Perspective of Economy, Management, and Politics

Zhao Zaozao

Chapter 16 The China Puzzle from the Perspective of Political Economy: Theoretical Evolution and Debates

Xie Zhenfa

Biography

Ma Jun is Director and senior fellow of the Tax Research Division at the National Academy Economic Strategy of Chinese Academy of Social Sciences, and Professor and Doctoral Supervisor at the University of Chinese Academy of Social Sciences. Currently, she also serves as Director of the China Fiscal Society, the China Taxation Society, and the China Cost Research Association. Her research interests include the history of fiscal thought, fiscal and taxation theory and policy.

Gao Peiyong is an Academician of the Chinese Academy of Social Sciences, the former Vice President of the Chinese Academy of Social Sciences, and Professor and Doctoral Supervisor at the University of Chinese Academy of Social Sciences. He serves as a member of the Review Group for Applied Economics at the Academic Degree Commission of the State Council. His main research interests are fiscal theory and tax policy analysis. His recent publication with Routledge also includes China’s Fiscal Policy: Theoretical and Situation Analysis.