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Budget Reform in China

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  • Christine Wong

Abstract

China has made crucial progress in the field of public expenditure management in the past ten years. This article reviews the reforms in budget formulation, approval, implementation and audit. Some weaknesses remain: for example, important decisions are still made outside of the budget process; and the highly decentralised fiscal system means that achievements at the national level have not been implemented at provincial and lower levels. Strengthening accountability mechanisms and enforcing aggregate fiscal discipline constitute the challenges for reforms in the next phase.

Suggested Citation

  • Christine Wong, 2007. "Budget Reform in China," OECD Journal on Budgeting, OECD Publishing, vol. 7(1), pages 1-24.
  • Handle: RePEc:oec:govkaa:5l4qpl6r3s46
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    File URL: http://dx.doi.org/10.1787/budget-v7-art2-en
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    Cited by:

    1. Han, Li & Kung, James Kai-Sing, 2015. "Fiscal incentives and policy choices of local governments: Evidence from China," Journal of Development Economics, Elsevier, vol. 116(C), pages 89-104.
    2. ten Brink, Tobias, 2010. "Strukturmerkmale des chinesischen Kapitalismus," MPIfG Discussion Paper 10/1, Max Planck Institute for the Study of Societies.
    3. Yu, Bingxin & Chen, Kevin Z. & Zhang, Yumei & Zhang, Haisen, 2014. "Evolving public expenditure in Chinese agriculture: Definition, pattern, composition, and mechanism:," IFPRI discussion papers 1407, International Food Policy Research Institute (IFPRI).

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