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The Study on Nature and Management of Governmental Fund

Author: RaoXing
Tutor: WangGuoQing
School: Southwestern University of Finance and Economics
Course: Taxation
Keywords: Governmental funds Nature of funds state power
CLC: F812.3
Type: Master's thesis
Year: 2013
Downloads: 63
Quote: 0
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Governmental fund is a unique concept in our country, in foreign countries there is no this concept. Similar, It is also belongs to the category of capital operation, such as research fund or development fund. In our country, governmental fund is an important category of the non-tax revenue, and governmental funds budget is an important subsystem of budget system; Governmental fund has a very important position. In2011, the national governmental fund budget income reached4.136313trillion, compared with2010.3.678502trillion, an increase of457.811billion, increased by12.4%. Full-year governmental funds income account for40%of the budget of public finance income, account for the8.8%of GDP.Due to the importance of governmental funds, the theorists and practical has research governmental funds a long time. But, according to research results, we find that the research of the nature and management of governmental fund is still in a chaotic state. Those problems are not only involves the theoretical system of governmental funds, but also the management of those funds. Therefore, I think that it is necessary to discuss the nature and management of those funds.Thus, we have five parts. The first Chapter is introduction. In this part, I first briefly introduce the background and research significance of this article, lead to discuss the related issues. Then, research methods and framework of the article. Last but not least, to literature review of relevant issues. Finally, is the innovations and deficiencies. The second chapter is the overview of governmental funds. This part is an introduction to the basic conditions of governmental funds, to prepare for later discussion. In this chapter, the author divided into three parts to discuss:one is to define governmental funds, the government-controlled funds into two narrow and broad concepts. Second is a basic condition of governmental funds. And third is discuss the difference between the governmental funds and taxes, and administrative charges and contact, for the further explain the characteristics of government funds. The third chapter is the classification and character analysis of governmental funds. This part focus on discuss the nature of the governmental funds. From the above discussion, we found that the content of governmental funds is very confused. Based on classification of Zhu Bo Ming, I divide government to four categories, and discuss their nature. The fourth chapter is the governmental funds management basis. In this part, I first introduces the theory of state power, that include political power,property right of state power, executive power and the credit power, corresponding social managers, property owners, the public product and the service provider and debtor. Secondly, based on the theory of state power, I think that "tax", costs, lottery ticket public welfare fund and other funds mainly rely on administrative power, government as a public product or service providers to manage; and public assets government-managed funds are countries with owner manage power in production the identity of the owner. The fifth chapter is the present situation and countermeasure analysis of governmental funds. This part is mainly based on the former in the face of government funds, properties and management on the basis of the discussion of the results, from the aspects of "what to do" to the governmental funds do. On the one hand, the management of governmental funds status quo were summarized; While on the other hand, analyzes the problems in the governmental fund management and put forward the corresponding countermeasures and Suggestions, and the state-owned land and make a specific discussion on lottery ticket public welfare fund and other key fund project.The innovation of this article, mainly embodied in the following aspects:One is at home and abroad according to the classification of government revenue and government-managed funds and government fund project characteristics, puts forward government funds can be divided into ’tax class’,’class’,’public assets income classes’ and ’donation’ etc, four types of income avoid generalisation to governmental funds. Second, according to the characteristics of the four types of governmental fund, put forward ’tax class’,’class’,’public assets income class’ and so on three kinds of fund belongs to the social public funds of financial capital, the lottery ticket public welfare fund because of its public prominent characteristics, defined as other social public funds more appropriate. Three is the theory as the theoretical foundation of state power, answered all kinds of governmental funds collection management basis, better management provides a theoretical support for the government.’Quasi tax class’,, such as lottery ticket public welfare fund a few funds mainly rely on administrative power, government management as a public product or service providers; The ’public asset class’ is government power according to the owner or executive power to the identity of the owner or the assets to the identity of the public product and service provider to manage. This article deficiency:first, this article belong to the category of financial basic theory research, the author may have its own theory basis, cause in the process of discussion, for issues related to demonstrate breadth and depth is quite inadequate. In governmental funds compared with other income part, for example, number of words less, insufficient scope and some efforts. Secondly, this paper focus on the theoretical issues of government funds, and relatively insufficient in the management of study. For example, how the government funds to tap to haven’t come up with a detailed plan. Third, this article mainly USES normative research method, empirical method used is not enough.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Budget and final accounts
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