第1章 传统体制下的财政运行机制：基本状态描述

0.1 Background:Why write this book

Chaoter1 The fiscal operating mechanism under the traditional eenomy description of basic status

1.1 Adjustment of the fiscal operating mechanism before the reform:a brief review

引言

1．1 改革之前财政运行机制的调整：一个简要的回顾

Introduction

0．1 背景：为什么要写这样一本书

0．2 主题：中国的财政改革与发展

0.2 Subject:The reform and development of public finance in China

1．2 事无巨细、包揽一切：“大而宽”的财政支出格局

0．3 定义：财政运行机制

1.2 Taking everything under control:the large and wide pattern of fiscal expenditure

0.3 Definition:The fiscal operating mechanism

0．4 篇章结构

0.4 Structure of this book

0.5 Basic viewpoints

0．5 基本观点

1．3 “先扣后分”：特殊的财政收入机制

1.3 the special mechanism of fiscal revenue

1．4 高度集中的财政管理体制

1.4 Highly centralized fiscal management system

1．5 小结

1.5 Brief summarization

第2章 放权让利：为经济体制改革搭桥铺路

Chapter2 Laying down rights and sharing profits:bridging and paving for the restructure of economic system

2．1 减税让利：打破了传统的财政收入机制

2.1 Deducting tax and sharing profits:the traditional mechanism of fiscal revenue broken

2．2 财政出钱：配合各项改革举措出台

2.2 Public finance disibursing:cooperating the formulation of all kinds of reform measures

2．3 中央与地方分配格局的调整

2.3 The adjustment of the distribution system between the central and local government

Chapter3 Active exploration:putting forward a series of new measures in face of difficult situation

第3章 积极探索：面对困难形势推出一系列新举措

3.1 Reissuing government securities

3．1 重新启用国债

3.2 Accelerating the construction of tax system

3．2 加快税制建设步伐

3.3 Bringing the Transforming Appropriation into Gredit into full play

3．3 全面实行“拨改贷”

3.4 Levying the Two Kinds of Fund

3．4 开征“两金”

3.5 Accelerating the reform of state-owned enterprises

3．5 加快国有企业改革

3.6 Reforming the fiscal management system

3．6 改革财政管理体制

4.1 The background and contents of the Turning Profit into Tax

第4章 “利改税”：财政改革承前启后的里程碑

Chapter4 The Turning Profit into Tax :a milestone of the public finance reform

4．1 “利改税”的背景与内容

4．2 “利改税”与财政收支机制

4.2 The relationship between the Turning Profit into Tax and the Fiscal Revenue and Expenditure Mechanism

4．3 “利改税”与财政管理机制

4.3 The relationship between the Turning Profit into Tax and Fiscal Management Mechanism

4.4 brief summarization

4．4 小结

第5章 涉外税收：对外开放的推动器

5．1 涉外税收与中国国民经济国际化、市场化

5.1 The international tax and the internationalization of national economy

Chapter5 International tax:the drive of the reform and opening

5．2 涉外税收与财政收支机制

5.2 The international tax and the fiscal revenue and expenditure mechanism

5．3 涉外税收与财政管理机制

5.3 The international tax and the fiscal management mechanism

第6章 财会制度改革：构建财政运行机制的微观管理基础

Chapter6 The financial and counting system reform:building the micro-basis of the management of fiscal operating mechanism

6．1 财会制度改革的主要内容

6.1 The main contents of the financial and counting system reform

6.2 The reform of financial and counting system and the mechanism of fiscal revenue and expenditure

6．2 财会制度改革与财政收支机制

6.3 The reform of financial and counting system and the fiscal management mechanism

6．3 财会制度改革与财政管理机制

7．1 背景分析：抉择的困难与困难的加剧

7.1 The analysis of the background:the difficulty of the choice and the difficult choice

第7章 制度创新：1994年的财税改革

Chapter7 System innovations:the financial and tax reform in 1994

7.2 The guiding ideology and basic contents of the financial and tax reform in 1994

7．2 1994年财税改革的指导思想和基本内容

7.3 General appraisal:the goal has been realized primarily while the reform was not complete

7．3 基本评价：目标初步实现改革并不彻底

Chapter8 Fiscal expenditure:some of the important adjustment after 1994

第8章 财政支出：1994年后的若干重大调整

8.1 Setting up the guarantee mechanism of the expenditure on technology and education

8．1 建立科教投入的保障机制

8.2 Putting forward the reform in technology and education system

8．2 推动科教体制的改革

8.3 Building the social security system

8．3 打造社会保障体制的营盘

9.1 The status of fiscal revenue and expenditure is still austere

Chapter9 Vitalizing public finance:the way lies in reconstructing the fiscal operating mechanism

第9章 振兴财政：出路在于重构财政运行机制

9．1 依然严峻的财政收支形势

9.2 Reasons and solutions:a deep thinking at the millennium

9．2 原因与出路：世纪之交的深刻思考

9.3 The exploration of the aim:the discussion about the Public Finance

9．3 目标的探索：关于公共财政的讨论

10.1 The basic characteristics of the public Finance

Chapter10 The Public Finance the orientation of the fiscal reform and development

第10章 公共财政：财政改革与发展目标的定位

10．1 公共财政的基本特征

10.2 Means and ways:the measures should be active and reliable

10．2 过河的船和桥：措施要积极而稳妥

10.3 Building the frame of the Public Finance:the positive and deep influence

10．3 公共财政框架的构建：影响积极而深远

Appendix the main events of Chinese fiscal reform (1978-2000)

附录 中国财政改革大事记（1978-2000年）

References

主要参考文献