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PLANNING AND BUDGETING RELATIONSHIP AT THE CENTRAL LEVEL: AN ANALYSIS OF THE CHINESE EXPERIENCE

Yıl 2022, Cilt 33, Sayı 124, 131 - 160, 28.04.2022
https://doi.org/10.52836/sayistay.1110603

Öz

The policies implemented by China, which has declared that it has adopted a free market economy since 1978 and aimed to realize a decentralized management system, is the subject of increasing interest in the literature. Planning and budgeting are the primary tools of these policies. In this study, which analyzes the relationship between planning and budgeting in the context of central government and local governments in China, it is tried to reveal how the financial resources and responsibilities are shaped within the framework of planning by examining the official documents and data about the Chinese public finance. It is concluded that the data do not support the issues emphasized in official documents and plans, the central financial structure has not been abandoned and in some cases it has been strengthened, local governments are obliged to comply with central planning, and transfers from central government to local governments revitalize the centralized structure.

Kaynakça

  • Acar, İ.A. ve Şahin, E.A. (2009). Plan-Bütçe İlişkisi Açısından İç Denetim. Maliye Dergisi, (156), 83-103.
  • Ahmad, E., Keping, L. ve Richardson, T. (2000). Recentralization in China. IMF Working Paper, 02/168, Washington.
  • Caiden, N. ve Wildavsky, A. (1980). Planning and Budgeting in Poor Countries. Transaction Publishers, New Jersey.
  • DonVito, P.A. (1969). The Essentials of a Planning-Programming-Budgeting System. https://apps.dtic.mil/sti/pdfs/AD0690394.pdf, E.T: 18.12.2021.
  • Donnithorne, A. (1972). The Budget and the Plan in China: Central-Local Economic Relations. Contemporary China Papers, The Australian National University, ANU Press.
  • Fishman, T. (2006). China Inc. How the Rise of the Next Superpower Challenges America and the World. Scribner Publishing.
  • Glaeser, E.L. (2010). Introduction. İçinde, Agglomeration Economics (ed. E. L. Glaeser), University of Chicago Press, pp. 1-14.
  • Göndal, B. (2015). Çin Ekonomisinin Yapısal Dönüşümü. Muş Alparslan Üniversitesi Sosyal Bilimler Dergisi, 3(2), 55-72.
  • Holzer, M. ve Zhang, M. (2004). China’s Fiscal Reform: The Issue of Extra Budgeting, Journal of Public Budgeting. Accounting & Financial Management, 16(1), 19-39.
  • Hussain, A. ve Stern, N. (2008). Public Finances, The Role of the State, and Economic Transformation, 1978-2020, in Public Finance. İçinde, China: Reform and Growth for a Harmonious Society (eds. J. Lou ve S. Wang). The World Bank Publications, Washington, pp. 13-38.
  • Jin, J., Ma, X. ve Gallagher, K.P. (2018). China’s Global Development Finance: A Guidance Note for Global Development Policy Center Databases. Global Development Policy Center, Boston University.
  • Kaneti, S. (1990). Planlamanın Anayasal Düzeni. Sayıştay Dergisi, (2), 27-46.
  • Karaalp, H.S. (2008). Türkiye’de Sektörel Yığılmalar ve Bölgeler Arası Yakınsamaya Etkisi. Adnan Menderes Üniversitesi SBE, Yayımlanmamış Doktora Tezi.
  • Kettl, D.F. (1989). Expansion and Protection in the Budgetary Process. Public Administration Review, 49(3), 231-239.
  • Key, V.O. (1940). The Lack of a Budgetary Theory. The American Political Science Review, 34(6), 1137-1144.
  • Ma, J. (2000). The Chinese Economy in the 1990s. Palgrave, New York.
  • Ma, J. ve Norregaard, J. (1998). China’s Fiscal Decentralization. IMF Working Paper. International Money Fund, Washington.
  • Martinez-Vazquez, J., Qiao, B., Wang, S. ve Zou, H.F. (2008). “Expenditure Assignments in China: Challenges and Policy Options”, içinde Public Finance in China: Reform and Growth for a Harmonious Society (eds. J. Lou ve S. Wang). The World Bank Publications, Washington, pp. 77-94.
  • Mcquoid, A.F., Ding, Y. ve Karayalcin, C. (2017). Fiscal Federalism, Fiscal Reform, And Economic Growth in China, Working Paper 2017-57, United States Naval Academy Department of Economics.
  • NBSC (2013). China Statistical Yearbook 2013. National Bureau of Statistics of China. http://www.stats.gov.cn/tjsj/ndsj/2013/indexeh.htm, E.T: 01.01.2022.
  • NBSC (2019). China Statistical Yearbook 2019. National Bureau of Statistics of China. http://www.stats.gov.cn/tjsj/ndsj/2019/indexeh.htm, E.T: 01.01.2022.
  • NDRC (2008a). Main Functions of the NDRC. https://en.ndrc.gov.cn/mfndrc_8237/200812/t20081217_1193980.html. E.T: 26.11.2021.
  • NDRC (2008b). The Outline of the Plan for the Reform and Developlement of the Pearl River Delta (2008-2020). https://en.ndrc.gov.cn, E.T: 12.12.2021.
  • NDRC (2011). 12th Five-Year Plan (2011-2015) for National Economic and Social Development. https://policy.asiapacificenergy.org/node/37, E.T: 21.12.2021.
  • NDRC (2016a). Report on the Implementation of the 2015 Plan for National Economic and Social Development and on the 2016 Draft Plan for National Economic and Social Developlement. http://online.wsj.com/public/resources/documents/NPC2016_NDRC_English.pdf, E.T: 21.12.2021.
  • NDRC (2016b). The 13th Five-Year Plan For Economic and Social Development of the People’s Republic of China. https://en.ndrc.gov.cn/newsrelease_8232/201612/P020191101481868235378.pdf. E.T: 01.12.2021.
  • NDRC (2017). Report on the Implementation of the 2016 Plan for National Economic and Social Development and on the 2017 Draft Plan for National Economic and Social Developlement. http://online.wsj.com/public/resources/documents/NPC2017_NDRC_English.pdf. E.T: 15.12.2021.
  • NDRC (2018). Report on the Implementation of the 2017 Plan for National Economic and Social Development and on the 2018 Draft Plan for National Economic and Social Developlement. http://online.wsj.com/public/resources/documents/NPC2018_NDRC_English.pdf. E.T: 22.12.2021.
  • NDRC (2019). Report on the Implementation of the 2018 Plan for National Economic and Social Development and on the 2019 Draft Plan for National Economic and Social Developlement. http://www.xinhuanet.com/english/2019-03/17/c_137901686.htm. E.T: 28.12.2021.
  • NDRC (2020). Report on the Implementation of the 2019 Plan for National Economic and Social Development and on the 2020 Draft Plan for National Economic and Social Developlement. http://www.xinhuanet.com/english/download/nationaleconomic.pdf. E.T: 11.12.2021.
  • NPC (2004). Constitution of the People’s Republic of China. http://www.npc.gov.cn/zgrdw/englishnpc/Constitution/node_2825.htm. E.T: 21.12.2021.
  • Oksenberg, M. ve Tong, J. (1991). The Evolution of Central-Provincial Fiscal Relations in China, 1971-1984 The Formal System. The China Quarterly, 125: 1-32.
  • Premchand, A. (1994). Government Budgeting and Expenditure Controls: Theory and Practice. International Monetary Fund Publication, Washington.
  • Reshina, G. ve Vocish, A. (2011). Prospective Budgetary Planning as a Basic for Regional Development. Management and Sustainable Development, 29(2), 44-49.
  • Scapens, R.W. ve Yang, C. (2008). Chinese Public Finance Framework: A Critical Analysis. Manchester Business School Working Paper, Sayı: 535.
  • Shen, C., Jin, J. ve Zou, H.F. (2012). Fiscal Decentralization in China: History, Impact. Challenges and Next Steps. Annals of Economics and Finance, 13(1), 1-51.
  • Thurmaier, K. (1995). Decisive Decision Making in the Executive Budget Process: Analyzing the Political and Economic Propensities of Central Budget Bureau Analysts. Public Administration Review, 55(5), 448-460.
  • Tong, J. (1989). Fiscal Reform, Elit Turnover and Central-Provincial Relations in Post-Mao China. The Australian Journal of Chinese Affairs, (22), 1-28.
  • Tseng, W., Khor, H.E., Kochhar, K., Dubravko, M. ve Burton, D. (1994). Economic Reform in China: A New Phase. Occasional Paper: 14, International Monetary Fund Publication, Washington.
  • Walker, R. A. (1944). The Relation of Budgeting to Program Planning. Public Administration Review, 4(2), 97-107.
  • Wildavsky, A. (1961). Political Implication of Budgetary Reform. Public Administration Review, 21(4), 183-190.
  • Wildavsky, A. (1984). The Politics of the Budgetary Process. Little, Brown and Company, Toronto.
  • Wildavsky, A. (1988). The New Politics of the Budgetary Process. Scott, Foresman and Company, Illinois.
  • Wong, C. (1980). Material Allocation and Decentralization: Impact of the Local Sector on Industrial Reform, içinde The Political Economy of Reform in Post-Mao China (eds. E. J. Perry ve C. Wong). Harvard Contemporary China Series: 2, Harvard University Press, pp. 253-278.
  • Wong, C. (1985). “Material Allocation and Decentralization: Impact of the Local Sector on Industrial Reform”. İçinde, The Political Economy of Reform in Post-Mao China (eds. E. J. Perry ve C. Wong ). Harvard University Press, Massachusetts, pp. 253-278.
  • Wong, C. P. W. (2000). “Central-Local Relations Revisited: The 1994 Tax Sharing Reform and Public Expenditure Management in China”, Konferans: Central-Periphery Relations in China: Integration, Disintegration or Reshaping of an Empire?, Chinese University of Hong Kong, 24-25 Mart. http://www.cuhk.edu.hk/gpa/wang_files/C%20Wong%202000.pdf. E.T: 11.12.2021.
  • Xiaojun, Y., Hanyu, C. ve La, L. (2020). Is the Chinese ‘Entrepreneurial Welfare State’ an Industrial Policy in Disguise? Third World Quarterly, 41(4), 603-622.
  • Yılmaz, H.H. (2004). Yerel Yönetimlerde Planlama, Bütçe, Borçlanma ve Denetim Süreçlerinin Yeni Yasalar Çerçevesinde Değerlendirilmesi. Sayıştay Dergisi, (55), 3-40
  • Zan, L. ve Xue, Q. (2011). Budgeting China. Macro-Policies and Micro-Practices in Public Sector Changes. Accounting, Auditing&Accountability Journal, 24(1), 38-62.
  • Zhai, F. ve He, J. (2008). Supply-side Economics in the People’s Republic of China’s Regional Context: A Quantitative Investigaiton of Its VAT Reform”. Asian Economic Papers, 7(2), 96-121.
  • Zhao, S. (1993). Deng Xiaoping’s Southern Tour: Elite Politics in Post-Tiananmen China. Asian Survey, 33(8), 739-756.

MERKEZİ DÜZEYDE PLANLAMA VE BÜTÇELEME İLİŞKİSİNİN SAĞLANMASI: ÇİN TECRÜBESİNİN TAHLİLİ

Yıl 2022, Cilt 33, Sayı 124, 131 - 160, 28.04.2022
https://doi.org/10.52836/sayistay.1110603

Öz

1978 yılından itibaren serbest piyasa ekonomisini benimsediğini ilan eden ve ademimerkeziyetçi bir yönetim sistemini gerçekleştirmeyi hedefleyen Çin’in bu amaçla uyguladığı politikalar, literatürde artan bir ilginin konusunu oluşturmaktadır. Bu politikaların temel araçlarının başında, planlama ve bütçeleme gelmektedir. Çin’de merkezi ve yerel yönetimler bağlamında planlama ve bütçeme ilişkisini inceleyen bu çalışmada Çin kamu maliyesi hakkındaki resmi belge ve veriler incelenerek mali kaynak ve sorumlulukların planlama çerçevesinde nasıl şekillendiği ortaya konulmaya çalışılmaktadır. Elde edilen verilerin resmi belge ve planlamalarda vurgulanan hususları desteklemediği, merkezi mali yapının terk edilmediği ve bazı durumlarda bunun güçlendirildiği, yerel hükümetlerin merkezi planlamaya uymak mecburiyetinde bırakıldığı, merkezi hükümetten yerel hükümetlere yapılan transferlerin merkeziyetçi yapıyı güçlendirdiği gibi sonuçlara varılmaktadır.

Kaynakça

  • Acar, İ.A. ve Şahin, E.A. (2009). Plan-Bütçe İlişkisi Açısından İç Denetim. Maliye Dergisi, (156), 83-103.
  • Ahmad, E., Keping, L. ve Richardson, T. (2000). Recentralization in China. IMF Working Paper, 02/168, Washington.
  • Caiden, N. ve Wildavsky, A. (1980). Planning and Budgeting in Poor Countries. Transaction Publishers, New Jersey.
  • DonVito, P.A. (1969). The Essentials of a Planning-Programming-Budgeting System. https://apps.dtic.mil/sti/pdfs/AD0690394.pdf, E.T: 18.12.2021.
  • Donnithorne, A. (1972). The Budget and the Plan in China: Central-Local Economic Relations. Contemporary China Papers, The Australian National University, ANU Press.
  • Fishman, T. (2006). China Inc. How the Rise of the Next Superpower Challenges America and the World. Scribner Publishing.
  • Glaeser, E.L. (2010). Introduction. İçinde, Agglomeration Economics (ed. E. L. Glaeser), University of Chicago Press, pp. 1-14.
  • Göndal, B. (2015). Çin Ekonomisinin Yapısal Dönüşümü. Muş Alparslan Üniversitesi Sosyal Bilimler Dergisi, 3(2), 55-72.
  • Holzer, M. ve Zhang, M. (2004). China’s Fiscal Reform: The Issue of Extra Budgeting, Journal of Public Budgeting. Accounting & Financial Management, 16(1), 19-39.
  • Hussain, A. ve Stern, N. (2008). Public Finances, The Role of the State, and Economic Transformation, 1978-2020, in Public Finance. İçinde, China: Reform and Growth for a Harmonious Society (eds. J. Lou ve S. Wang). The World Bank Publications, Washington, pp. 13-38.
  • Jin, J., Ma, X. ve Gallagher, K.P. (2018). China’s Global Development Finance: A Guidance Note for Global Development Policy Center Databases. Global Development Policy Center, Boston University.
  • Kaneti, S. (1990). Planlamanın Anayasal Düzeni. Sayıştay Dergisi, (2), 27-46.
  • Karaalp, H.S. (2008). Türkiye’de Sektörel Yığılmalar ve Bölgeler Arası Yakınsamaya Etkisi. Adnan Menderes Üniversitesi SBE, Yayımlanmamış Doktora Tezi.
  • Kettl, D.F. (1989). Expansion and Protection in the Budgetary Process. Public Administration Review, 49(3), 231-239.
  • Key, V.O. (1940). The Lack of a Budgetary Theory. The American Political Science Review, 34(6), 1137-1144.
  • Ma, J. (2000). The Chinese Economy in the 1990s. Palgrave, New York.
  • Ma, J. ve Norregaard, J. (1998). China’s Fiscal Decentralization. IMF Working Paper. International Money Fund, Washington.
  • Martinez-Vazquez, J., Qiao, B., Wang, S. ve Zou, H.F. (2008). “Expenditure Assignments in China: Challenges and Policy Options”, içinde Public Finance in China: Reform and Growth for a Harmonious Society (eds. J. Lou ve S. Wang). The World Bank Publications, Washington, pp. 77-94.
  • Mcquoid, A.F., Ding, Y. ve Karayalcin, C. (2017). Fiscal Federalism, Fiscal Reform, And Economic Growth in China, Working Paper 2017-57, United States Naval Academy Department of Economics.
  • NBSC (2013). China Statistical Yearbook 2013. National Bureau of Statistics of China. http://www.stats.gov.cn/tjsj/ndsj/2013/indexeh.htm, E.T: 01.01.2022.
  • NBSC (2019). China Statistical Yearbook 2019. National Bureau of Statistics of China. http://www.stats.gov.cn/tjsj/ndsj/2019/indexeh.htm, E.T: 01.01.2022.
  • NDRC (2008a). Main Functions of the NDRC. https://en.ndrc.gov.cn/mfndrc_8237/200812/t20081217_1193980.html. E.T: 26.11.2021.
  • NDRC (2008b). The Outline of the Plan for the Reform and Developlement of the Pearl River Delta (2008-2020). https://en.ndrc.gov.cn, E.T: 12.12.2021.
  • NDRC (2011). 12th Five-Year Plan (2011-2015) for National Economic and Social Development. https://policy.asiapacificenergy.org/node/37, E.T: 21.12.2021.
  • NDRC (2016a). Report on the Implementation of the 2015 Plan for National Economic and Social Development and on the 2016 Draft Plan for National Economic and Social Developlement. http://online.wsj.com/public/resources/documents/NPC2016_NDRC_English.pdf, E.T: 21.12.2021.
  • NDRC (2016b). The 13th Five-Year Plan For Economic and Social Development of the People’s Republic of China. https://en.ndrc.gov.cn/newsrelease_8232/201612/P020191101481868235378.pdf. E.T: 01.12.2021.
  • NDRC (2017). Report on the Implementation of the 2016 Plan for National Economic and Social Development and on the 2017 Draft Plan for National Economic and Social Developlement. http://online.wsj.com/public/resources/documents/NPC2017_NDRC_English.pdf. E.T: 15.12.2021.
  • NDRC (2018). Report on the Implementation of the 2017 Plan for National Economic and Social Development and on the 2018 Draft Plan for National Economic and Social Developlement. http://online.wsj.com/public/resources/documents/NPC2018_NDRC_English.pdf. E.T: 22.12.2021.
  • NDRC (2019). Report on the Implementation of the 2018 Plan for National Economic and Social Development and on the 2019 Draft Plan for National Economic and Social Developlement. http://www.xinhuanet.com/english/2019-03/17/c_137901686.htm. E.T: 28.12.2021.
  • NDRC (2020). Report on the Implementation of the 2019 Plan for National Economic and Social Development and on the 2020 Draft Plan for National Economic and Social Developlement. http://www.xinhuanet.com/english/download/nationaleconomic.pdf. E.T: 11.12.2021.
  • NPC (2004). Constitution of the People’s Republic of China. http://www.npc.gov.cn/zgrdw/englishnpc/Constitution/node_2825.htm. E.T: 21.12.2021.
  • Oksenberg, M. ve Tong, J. (1991). The Evolution of Central-Provincial Fiscal Relations in China, 1971-1984 The Formal System. The China Quarterly, 125: 1-32.
  • Premchand, A. (1994). Government Budgeting and Expenditure Controls: Theory and Practice. International Monetary Fund Publication, Washington.
  • Reshina, G. ve Vocish, A. (2011). Prospective Budgetary Planning as a Basic for Regional Development. Management and Sustainable Development, 29(2), 44-49.
  • Scapens, R.W. ve Yang, C. (2008). Chinese Public Finance Framework: A Critical Analysis. Manchester Business School Working Paper, Sayı: 535.
  • Shen, C., Jin, J. ve Zou, H.F. (2012). Fiscal Decentralization in China: History, Impact. Challenges and Next Steps. Annals of Economics and Finance, 13(1), 1-51.
  • Thurmaier, K. (1995). Decisive Decision Making in the Executive Budget Process: Analyzing the Political and Economic Propensities of Central Budget Bureau Analysts. Public Administration Review, 55(5), 448-460.
  • Tong, J. (1989). Fiscal Reform, Elit Turnover and Central-Provincial Relations in Post-Mao China. The Australian Journal of Chinese Affairs, (22), 1-28.
  • Tseng, W., Khor, H.E., Kochhar, K., Dubravko, M. ve Burton, D. (1994). Economic Reform in China: A New Phase. Occasional Paper: 14, International Monetary Fund Publication, Washington.
  • Walker, R. A. (1944). The Relation of Budgeting to Program Planning. Public Administration Review, 4(2), 97-107.
  • Wildavsky, A. (1961). Political Implication of Budgetary Reform. Public Administration Review, 21(4), 183-190.
  • Wildavsky, A. (1984). The Politics of the Budgetary Process. Little, Brown and Company, Toronto.
  • Wildavsky, A. (1988). The New Politics of the Budgetary Process. Scott, Foresman and Company, Illinois.
  • Wong, C. (1980). Material Allocation and Decentralization: Impact of the Local Sector on Industrial Reform, içinde The Political Economy of Reform in Post-Mao China (eds. E. J. Perry ve C. Wong). Harvard Contemporary China Series: 2, Harvard University Press, pp. 253-278.
  • Wong, C. (1985). “Material Allocation and Decentralization: Impact of the Local Sector on Industrial Reform”. İçinde, The Political Economy of Reform in Post-Mao China (eds. E. J. Perry ve C. Wong ). Harvard University Press, Massachusetts, pp. 253-278.
  • Wong, C. P. W. (2000). “Central-Local Relations Revisited: The 1994 Tax Sharing Reform and Public Expenditure Management in China”, Konferans: Central-Periphery Relations in China: Integration, Disintegration or Reshaping of an Empire?, Chinese University of Hong Kong, 24-25 Mart. http://www.cuhk.edu.hk/gpa/wang_files/C%20Wong%202000.pdf. E.T: 11.12.2021.
  • Xiaojun, Y., Hanyu, C. ve La, L. (2020). Is the Chinese ‘Entrepreneurial Welfare State’ an Industrial Policy in Disguise? Third World Quarterly, 41(4), 603-622.
  • Yılmaz, H.H. (2004). Yerel Yönetimlerde Planlama, Bütçe, Borçlanma ve Denetim Süreçlerinin Yeni Yasalar Çerçevesinde Değerlendirilmesi. Sayıştay Dergisi, (55), 3-40
  • Zan, L. ve Xue, Q. (2011). Budgeting China. Macro-Policies and Micro-Practices in Public Sector Changes. Accounting, Auditing&Accountability Journal, 24(1), 38-62.
  • Zhai, F. ve He, J. (2008). Supply-side Economics in the People’s Republic of China’s Regional Context: A Quantitative Investigaiton of Its VAT Reform”. Asian Economic Papers, 7(2), 96-121.
  • Zhao, S. (1993). Deng Xiaoping’s Southern Tour: Elite Politics in Post-Tiananmen China. Asian Survey, 33(8), 739-756.

Ayrıntılar

Birincil Dil Türkçe
Konular İktisat
Bölüm Araştırma Makaleleri
Yazarlar

Abdulkerim EROĞLU>
Recep Tayyip Erdoğan Üniversitesi
0000-0003-2680-8844
Türkiye

Yayımlanma Tarihi 28 Nisan 2022
Yayınlandığı Sayı Yıl 2022, Cilt 33, Sayı 124

Kaynak Göster

APA Eroğlu, A. (2022). MERKEZİ DÜZEYDE PLANLAMA VE BÜTÇELEME İLİŞKİSİNİN SAĞLANMASI: ÇİN TECRÜBESİNİN TAHLİLİ . Sayıştay Dergisi , 33 (124) , 131-160 . DOI: 10.52836/sayistay.1110603