International Journal of Education, Culture and Society
Volume 4, Issue 1, February 2019, Pages: 13-18
Received: Feb. 11, 2019;
Published: Apr. 28, 2019
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Jierui Jia, School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China; School of Public Finance and Tax, Henan University of Economics and Law, Zhengzhou, P. R. China
Junyang Li, International Ecological Economy Promotion Association, Beijing, P. R. China
Ke Gao, International Ecological Economy Promotion Association, Beijing, P. R. China; School of Business and Administration, Xinjiang University of Finance and Economics, Wulumuqi, P. R. China
Finance was an old category. Finance emerged as a result of the emergence of the human community and public needs. Ancient Chinese finance included the thought of loving the people, and also had a complete system of budget, tax, social security, financial management and supervision. These systems were conducive to the allocation of resources, the development of public economy, the circulation of commodities and the fight against usury. Finance is a comprehensive category across political, economic, legal, social, cultural and military fields, and an important tool for national governance. In many historical periods, fiscal reform was the forerunner of social reform. But ancient Chinese finance developed in a highly centralized environment. The supremacy of the imperial power led to the obvious characteristic of “the rule by man”. The corruption of the feudalistic bureaucratic system led to the implementation deviation of fiscal policy. The totalitarian system led to the imbalance between intergovernmental relations. Contemporary China should establish a modern fiscal and taxation system that is in line with the requirements of the market economy, handle the relations between the central government and local governments properly, and encourage citizens to participate extensively in the reform of the country.
The Track of History: Finance and National Governance in Ancient China, International Journal of Education, Culture and Society.
Vol. 4, No. 1,
2019, pp. 13-18.
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