Financing Rural Development for a Harmonious Society in China : Recent Reforms in Public Finance and Their Prospects

Fock, Achim ; Wong, Christine

World Bank, Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ADMINISTRATIVE CAPACITIES;    ADMINISTRATIVE FEES;    ADMINISTRATIVE GUIDANCE;   

DOI  :  10.1596/1813-9450-4693
RP-ID  :  WPS4693

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The Government of China has placedstrong emphasis on addressing problems related toagriculture, farmers, and rural society, with thedevelopment of a "new socialist countryside"designated as a top priority for the Eleventh Five-Year Plan(2006-2010).The financing of public services in ruralareas will be a key determinant of the Plan's success.This report analyzes the performance of theintergovernmental fiscal system - the financing of ruraldevelopment through counties, townships, and villages - andthe impact of recent reforms.The authors show thatachieving the government's objectives will requirechanneling substantial new resources to rural areas.Inaddition, ensuring the effective transfer of resources andtheir efficient utilization will require fundamental reformsto a wide range of public institutions, including budget andplanning processes, personnel management systems, and theorganization of government agencies. The authors argue thata comprehensive reform strategy is needed to addressfundamental vertical and horizontal imbalances in theintergovernmental fiscal system The reforms must reachbeyond the fiscal system to build improved accountabilitymechanisms to improve public service delivery at thegrassroots level. And, given China's size anddiversity, reform efforts must focus on improving incentivestructures at the county, township, and village levels.