China's Current Administrative Reform Process In The Public Budget Management Mode Of

With the developing of the social economy ,the function of the government has been strengthened more and more.The following reality is that the voice of the people to the problems such as the slow efficiency is becoming higher and higher. The contradiction between the relative big scale of the government and the slow efficiency of their work is outstanding increasingly.So many times of the administration reform teaches us that reducing the scale is not the main contradiction. To control the scale and raise the efficiency, public budget is the key. At present, the finance reform has turned its press from incoming to expenditure. So public budget ought to change itself to fit this transformation, that is to say establish a new public budget model is very necessary.Starting with the trend of the finance expenditure and using the experience of west typical country, we can get this new model.Its direction will be the achievement budget and we ought to change the base of the public budget accounting and at the same time we ought to strengthen the supervise. During the case, administration culture in the past and department benefit and legality construction will prevent the reform.we ought to change conception to the manage money matters and improve the legality construction and conform the budget power in order to set up a reasonable and standard public budget model.