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| 1 | China 2030:Building a Modern,Harmonious,and Creative High-Income Society显示文摘On February 27,the World Ba nk released a repor t in Beijing which recommended that China needed to redefine the government’s role,alter the structure of state enterprises and gradually allow market-set interest rates in order to sustain its economic growth over the next two decades.By any standard,China’s | World Bank | 2012 | China's Foreign Trade2012，，4： | 41 |
| 2 | 农村税费改革后乡级财政的深层次问题——以成都市属县(区、市)若干乡镇为例显示文摘农村税费改革对于农村经济发展不同水平地区的财政状况产生了不同影响 ,在欠发达地区 ,乡级财政困境成为推进农村经济发展的障碍 ,乡级财政困境的真相在于自筹制度与农业税的比重 ,取消自筹制度的税费改革使乡镇财政缺口扩大且形成乡镇债务增长 ,并出现乡镇财政危机 ,而消除乡级财政危机根本举措则是撤销乡镇财政。 | 陈永正 余阳 吕萌萌 汪欢欢 | 2004 | 财经科学2004，，2： | 5 |
| 3 | Local fiscal distress and investment efficiency of local SOEs显示文摘In this paper, we use A-share listed firms between 2002 and 2010 to investigate the relationship between local fiscal distress and the investment efficiency of local SOEs, along with the effect of corporate tax payments on this relationship. We find a positive relationship between the extent of local SOEs' overinvestment and the fiscal distress of the corresponding local government where the enterprise and this relationship become stronger for firms that pay fewer taxes. The pattern of underinvestment among local SOEs was in contrast,and these relationships do not exist for non-SOEs or central SOEs. Moreover,we find that expanding a firm's investment scale leads to an increase in total taxes paid, including income and turnover taxes, which further result in more local fiscal revenue. Overall, we conclude that local governments have an incentive to increase fiscal revenue when faced with fiscal distress by raising the investment scale of local SOEs and that the incentives and effects of such interventions appear to be stronger among firms that contribute less to local fiscal revenue.ó 2013 Production and hosting by Elsevier B.V. on behalf of China Journal of Accounting Research. Founded by Sun Yat-sen University and City University of Hong Kong. | Xinxin Liao Yunguo Liu | 2014 | China Journal of Accounting Research2014，，2： | 4 |
| 4 | Fiscal Expenditure and Income Gap between Urban and Rural Residents: An Empirical Study Based on Malmquist Index and Spatial Econometrics显示文摘Based on the analysis methods of non-parametric Malmquist index and spatial econometrics as well as the provincial panel data in 2007-2010, this paper estimates the efficiency of fiscal expenditure from local governments in china in terms of reducing the income gap between urban and rural residents for the first time and evaluates the spatial correlation and heterogeneity of this efficiency. The results have shown that the fiscal expenditure of most provinces is of low efficiency in reducing the income gap between urban and rural residents, and the expenditure efficiency of local governments is not relevant to their levels of economic development. Besides, the efficiency on reducing the urban-rural income gap between different regions of China has a tendency of convergence. But this is mainly reflected inside the regional economic belt. There is significant difference between the efficiency of each economic belt. The central region has the highest efficiency in a rising trend, the western region has the lowest efficiency in a downward trend, while the eastern region is relatively stable. | Jianhui LIU Ming ZHANG Fangfang ZHANG Zhibo ZHOU | 2013 | Asian Agricultural Research2013，5，2： | 2 |
| 5 | The Changes of Fiscal Agriculture-Supporting Expenditure and Farmers' Income Based on Grey Correlation Theory显示文摘According to the relevant data of China Statistical Yearbook and Chinese Rural Statistical Yearbook in the year of 2009,the changes of grey correlation degree of farmers' net income,various items of incomes,national gross agriculture-supporting expenditure and various items of expenditures,farmers' net income and various items of fiscal agriculture-supporting expenditure in the Eighth Five-Year Plan,Ninth Five-Year Plan and Tenth Five-Year Plan by using grey correlation degree and the by choosing seven indicators covering income from wage and salary,income from household business,transfer income and property income,agricultural production-supporting expenditure,agricultural basic construction expenditure,expenses of three items of agricultural technology and the fee of rural relief.The results show that the grey correlation degree of each time period and household net income shows the downward trend;from overall perspective,the grey correlation degree of national gross agriculture-supporting expenditure,agricultural basic construction expenditure and agricultural production-supporting expenditure shows the descending trend;the grey correlation degree of fiscal agricultural supporting expenditure and the expenditure of three items of agricultural technology and fee of rural relief show the upward trend;the influence of agricultural production-supporting expenditure on farmers' income shows downward trend;the influence of agricultural basic construction on farmers' income shows upward trend;the fee of rural relief play an active role in the promoting the farmers' income increase;the role played by fee of rural relief in promoting farmers' income increase should be further increased;the increase of farmers' income shows great reliance on agricultural science and technology.In the end,the relevant suggestions on establishing stable increase mechanism of fiscal agricultural support and insisting on the dynamic adjustment of the structure of fiscal agricultural supporting capital are put forward. | LIU Yao-sen School of Economics and Management,Chongqing Three Gorges University,Chongqing 404100,China | 2011 | Asian Agricultural Research2011，3，3： | 2 |
| 6 | Risk measurement of international oil and gas projects based on the Value at Risk method显示文摘International oil and gas projects feature high capital-intensity, high risks and contract diversity. Therefore, in order to help decision makers make more reasonable decisions under uncertainty, it is necessary to measure the risks of international oil and gas projects. For this purpose, this paper constructs a probabilistic model that is based on the traditional economic evaluation model, and introduces value at risk(VaR) which is a valuable risk measure tool in finance, and applies Va R to measure the risks of royalty contracts, production share contracts and service contracts of an international oil and gas project. Besides, this paper compares the influences of different risk factors on the net present value(NPV) of the project by using the simulation results. The results indicate:(1) risks have great impacts on the project's NPV, therefore, if risks are overlooked, the decision may be wrong.(2) A simulation method is applied to simulate the stochastic distribution of risk factors in the probabilistic model. Therefore, the probability is related to the project's NPV, overcoming the inherent limitation of the traditional economic evaluation method.(3) VaR is a straightforward risk measure tool, and can be applied to evaluate the risks of international oil and gas projects. It is helpful for decision making. | Cheng Cheng Zhen Wang Ming-Ming Liu Xiao-Hang Ren | 2019 | Petroleum Science2019，16，1： | 2 |
| 7 | 金融市场发展与灾后财政应对能力显示文摘自然灾害的发生频率正不断增加。1970-2010年,自然灾害造成约330万人死亡,财产损失超过23万亿美元,相当于全球累计总产出的0.23%。灾难过后,政府理应以强大的紧急经济救助或者重建工作来快速应对,甚至应该带来比之前更好的建设成果。然而,灾难过后各国及各时间段的财政反应几乎为零(Melecky&Raddatz,2008)。该结果可能是由于各个国家混杂反应导致的。 | 马丁.米勒基 克劳迪奥.拉达茨 胡思原 | 2015 | 金融市场研究2015，0，6： | 1 |
| 8 | Path Choice and Fiscal Policies of Three Gorges Reservoir in Post-Migration Era显示文摘The developmental status of the Three Gorges Reservoir in the post-migration era is expounded.Firstly,positioning of ecological reservoir is incompatible with its development;secondly,adopting the market selection and government-directed migration mode;thirdly,tough task in the post-migration era;fourthly,prevention of geological disasters and environmental management.After the analyses,the adoptable approaches for developing the Three Gorges Reservoir are concluded.The approaches cover supporting migrants and trying to stabilize and enrich them;supporting the development of industries around the reservoir;intensifying the construction of ecological environment in the reservoir;and strengthening the support of central fiscal policies.The policies and suggestions on developing the Three Gorges Reservoir from the perspective of fiscal policies are put forward.Firstly,they include the fiscal and tax measures on prompting ecological migration and stabilizing and enriching migrants.The specific measures include the fiscal and tax measures on promoting the employment of migrants;measures on providing social security for migrants;fiscal subsidies and preferential policies and increasing the input on solving the problems left after reconstruction.Secondly,they are the fiscal and tax measures for promoting the industrial development in the reservoir.The specific contents include displaying the functions of industrial fund to optimize the industrial structure of the reservoir;providing preferential policies on taxes to attract capitals and intensifying the strength of local finance. | LUO Su-juan School of Science and Technology,Nanchang University,Nanchang 330029,China | 2011 | Asian Agricultural Research2011，3，4： | 1 |
| 9 | Do Macroeconomic Determinants of Non-Performing Loans Vary with the Income Levels of Countries?显示文摘This paper explores the macroeconomic determinants of non-performing loans(NPL) in 19 Asian countries(low to high income economies) using the Generalized Method of Moments estimation approach based on the economic data for the period between 1998 and 2015. The categorization of the economies is based on the average gross national income per capita as set by the World Bank.Specifically, the paper aims to evaluate if the determinants of NPL vary with the income levels of the countries. The results indicate that the NPL is strongly influenced by the inflation rate. The effect is,however, negative in the high-income and the middle-income countries and positive in the low-income countries. The GDP per capita has a dynamic negative relationship with the NPL in the high-income and the low-income countries. The remittance has a significant positive association in the high-income and a significant negative association in the low-income countries. Similarly, the unemployment rate has a positive effect on NPL in the middle-income and the low-income countries. With the rise in the official exchange rate, the NPL level increases in the low-income countries. The overall estimation results suggest that the NPL in Asian banking system depend on some key macroeconomic variables,such as unemployment rate, inflation rate, official exchange rate, remittance received and gross domestic product per capita, and these associations vary with the income level of the countries. Therefore,economic level of a country should be carefully considered while formulating credit policy to minimize credit risks in the banking system. | Laxmi KOJU Ghulam ABBAS Shouyang WANG | 2018 | Journal of Systems Science and Information2018，9，6： | 1 |
| 10 | Analysis of the Dynamic Relationship among Financial Fund for Agriculture, Agricultural Output Value and Farmers' income显示文摘By using the methods of co-integration, impulse response function and variance decomposition, I conduct the empirical research on the dynamic relationship among China's financial fund for agriculture, agricultural output value, and farmers' income from the year 1978 to the year 2009. The results indicate that the government's financial fund for agriculture plays the significant role in promoting agricultural output value and farmers' income in the long run, but this role of promoting is not prominent in the short run; in the mean time, agricultural output value plays insignificant role in promoting farmers' income and the government's financial fund for agriculture; farmers' income plays the significant role in promoting agricultural output value and the government's financial fund for agriculture. | TIAN Cui-jie | 2011 | Asian Agricultural Research2011，3，7： | 1 |
| 11 | Strategic interaction among local governments, fiscal spending competition and regional economic growth显示文摘Using a spatial econometric model, this paper investigates strategic interaction among provincial governments regarding expenditures, the mechanism behind expenditures interaction and their effects on economic growth in China. Our conclusion is as follows: Significant strategic interaction exists among provincial governments regarding expenditures mainly owing to fiscal competition mechanism in China, and expenditures interaction has changed significantly since tax sharing system reform, which has had positive effects on regional economic growth. This conclusion has significant implications for the optimization of public functions, size and structure of local governments in China. | 郭庆旺 贾俊雪 | 2010 | China Economist2010，5，2： | 1 |
| 12 | Roadmap for China's fiscal and tax reform显示文摘China’s tax and fiscal reform will continue to advance on the course of public finance rapidly in the coming decade, andbecome the forerunner of reform and socioeconomic development.In the coming years, the reform will focus on threethemes: the fiscal and tax system, policies, and administration.The key element is to develop a fiscal and tax systemthat allocates compatible financial resources and administrative power to various levels of government.Fiscal and taxpolicies will play a critical role in transforming China’s economic growth pattern.To accomplish these goals, Chinaneeds a scientific and refined fiscal administration.These elements will form a system of great synergy. | 贾康 刘军民 张鹏 刘微 | 2010 | China Economist2010，5，5： | 0 |
| 13 | 2012 CPPCC & NPC:“Speed Down,Quality Up”——It’s Time for Deepening Reform显示文摘'It’s time for deepening the reform,and we will keep forging ahead resolutely',spokesman Zhao Qizheng made this remark as the prelude to 2012 CPPCC & NPC on the first press conference of the Fifth | Guo Yan | 2012 | China's Foreign Trade2012，，4： | 0 |
| 14 | VISIBLE REBOUND OF WORLD ECONOMY, LINGERING DIFFICULTY IN KEEPING THE GROWING MOMENTUM显示文摘The world economic growth rate reaches around 3.6%in 2017 calculated in PPP terms,and 3.0%in market exchange rates terms,which has clearly picked up with continuous improvement in labor market,moderate rise in global price level and increase in international trade growth rate.However,at the same time,the foundation for world economic recovery is still not solid,while long-term factors | yao zhizhong zhang yuyan | 2018 | Contemporary World2018，，1： | 0 |
| 15 | New National Audit on Local Government Borrowing in China显示文摘Tax and budget reforms are needed to reduce the financial burden of sub-national governments,in particular heavily leveraged municipal and county governments.Little has changed three years after policymakers and China watch- | Ryan Rutkowski | 2014 | China's Foreign Trade2014，，2： | 0 |
| 16 | Who Will Benefit from China’s Stimulus?显示文摘Asian exporters are losing another important growth driver, China, as a result of the slowdown in investment in China. Talk of | Robert Minikin | 2012 | China's Foreign Trade2012，，7： | 0 |
| 17 | Fiscal Subsidy Policy on Home Appliances: Its Effects on Domestic Consumption and Exports in China显示文摘This paper evaluates the effects of the Home Appliances Going to the Countryside (HAGC) policy, afiscal subsidy program implemented in China to boost private consumption of home appliances in rural areas from 2007 to 2012. Using the policy as anatural experiment and employing the difference-in-difference estimator, we find that the policy did not increase domestic sales of relevant goods as expected;instead, it actually reduced domestic sales and significantly promoted exports. These surprising results are robust across regressions of alternative datasets, more controls, and different regions. We further provide detailed information of undisclosed audit data for acounty in Zhejiang province to shed light on the underlying mechanism of such unexpected results, suggesting loopholes in the HAGC and changes in export tax rebate rates. | Ting Ji Ningyuan Jia Faqin Lin Hang Wu | 2019 | China & World Economy2019，27，4： | 0 |
| 18 | Awkward Prices of Oil Products and Disputed Subsidy | Prices of oil products continue to rise on one hand profits of refineries climb repeatedly on the other hand | 2007 | China Chemical Reporter2007，，17： | 0 |
| 19 | Analysis on After-effects of Direct Subsidies for Grain Production in China显示文摘Long term of grain production subsidy policy can be guaranteed only with sound and sustainable development of economy,stable growth of fiscal revenues,and improvement of subsidy system.In combination with social survey,this paper analyzed after-effects of direct subsidies for grain production in China from pressure of grain production subsidies on central finance and local finance,consequence possibly brought about by classified bearing of direct subsidies for grain production,effectiveness of direct subsidies on stimulating grain production,and effect of direct subsidies on production of other agricultural products.It is concluded that direct subsidies for grain production should be shifted to direct subsides for agricultural production,which will be the reform and development trend of financial support for agriculture. | Shunqiang SUN Huixia GENG Ya LI | 2013 | Asian Agricultural Research2013，5，12： | 0 |
| 20 | The Challenges of China显示文摘First of all,I want to say that I have been living in China three years and a half and in September when it will be my fourth year,I will go back to my country,Spain.In this time,I have learnt some things about China and everything I have learnt has been by trying to | Alberto Alonso Díaz | 2012 | China's Foreign Trade2012，，4： | 0 |
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