Research on Fiscal Thought and Practice of Deng,Siao-Ping Cai,Ding-Nan Abstract To utilize the Document Analysis Method and the Historical Study Method, I research and detect the sources of Deng, Siao-Ping¡¦s fiscal thought to conclude as follows. 1. Derive from the Dialectical Materialism and the Historical Materialism. 2. Derive from one¡¦s own specific times background. 3. Derive from the Productive Forces Theory of Marxism. 4. Derive from the Communist Manifesto and the Communism ABC. I conclude the major principles of Deng, Siao-Ping¡¦s fiscal thought as follows. 1. The principle of avoiding polarization. 2. The principle of freedom. 3. The principle of developing productive forces. 4. The principle of reform and open policy. 5. The principle of advocating industry and opposing waste. Deng, Siao-Ping was the most major policy-maker during 1979¡ã1997, and he controlled the fate of China. The study object of this essay is Chinese fiscal revenue and expenditure during 1979¡ã1997. The coefficient of elasticity of Chinese fiscal revenue was 0.46 during 1979¡ã1988. Comparing that with modern fiscal system of other countries, and we can conclude that Chinese Finance Contract System was a defective fiscal system. Since practicing the Tax Distribution System, the coefficient of elasticity of Chinese fiscal revenue was rising from 1996. The Chinese fiscal revenue ability was 1.2 in 1996 and 2.0 in 2002. The average of coefficient of Chinese fiscal revenue was 0.66 during1979¡ã1997. This value was low, and that said that the Chinese fiscal revenue ability during this period was low. The proportion of Chinese fiscal expenditure to GDP was 31.7¢M in 1979 and 11.6¢M in 1997. It said that the fiscal expenditure reform fell behind. In fiscal expenditure management¡A the budget was not rigorous and the supervision of expenditure was not serious. Three reforms (the department budget, the national treasury centralism and the government purchase system) could not produce a marked effect of fiscal expenditure. It is the core problem of fiscal expenditure how to pursue the maximum of society benefit of fiscal expenditure. The average of coefficient of elasticity of Chinese fiscal expenditure was 0.76 during 1979¡ã1997. The value was low, and that said that the Chinese fiscal expenditure ability was low. The key of government life and development is the fiscal ability. If the fiscal revenue ability decreases, the economic control ability will decrease. This will occur economic crisis and social turbulence. Finally, the national total ability will decrease. Therefore, the government economic ability depends on the ability of the government to centralize and dominate the social treasury. Taiwan has potential crisis. Chinese economy and Taiwan economy have an influence on each other. If Chinese economy develops quickly, Taiwan will be the maximum beneficiary. But, Chinese economy has a lot of invisible crises under the quick development. For example, Chinese national enterprises do not achieve much and the gap between the rich and the poor enlarges, etc. If Chinese economic crisis breaks out, Taiwan will be a fish out of water. Therefore, it is due to pay attention to and to work on the change of Chinese finance.

本論文研究目的，乃試以路線政策、意識型態與權力鬥爭三個面向來研究現階段中共 改革派與保守派的衝突情形。全文一冊，共分六章十七節，約七萬餘言，各章大要如 下﹕ 第一章﹕導論。主要分為研究動機目的、研究範圍方法與名詞概念的界定澄清。 第二章﹕本章主要探討改革保守兩派在路線政策方面的衝突。共分四節一一政策路線 在中共派系衝突中所扮演的角色、「鄧小平路線」的形成與內涵、改革保守兩派的路 線糾結與衝突、經濟體制改革與「鄧小平路線」的出路。 第三章﹕本章主要探討改革保守兩派在意識型態面向的衝突。共分四節一一意識型態 在中共政權下的特殊地位、「鄧小平路線」與馬克思主義關係、改革保守兩派的思想 紛歧與論爭、現階段中共意識型態運作的取向與困境。 第四章﹕本章主要探討改革派、保守派的權力鬥爭。共分三節一一權力在中共派系衝 突中所占有的地位、鄧小平領導體系的結構與障礙、權力繼承與領導權的爭奪。 第五章﹕本章主要研究現階段中共派系衝突的方式與特徵。栱分三節一一中共黨內鬥 爭的原則、改革保守兩派衝突的方式、現階段中共派系衝突的特徵。 第六章﹕結論。先就本文做個小結。並依研究結果對中共派系衝突的演變做一評估。