Research On Historical Evolution And Reform Model Of Our Government Budget System (1949-2013)

The Third Plenary Session of the18th CPC Central Committee pointedout,the fiscal and taxation system is the foundation and important guarantee of State governance. Government must improve related legislation and establish the modern financial system; must improve the budgetary system and implement the comprehensive,standard, open and transparent budget system. In the modern market economy, the government budget system is the core of modern financial system. It occupies an important position in a country’s politics and economy;epitomizes the public policy of a government in all areas of society, economy, politics, etc.; is an important tool for government according to the law to finance, distribute and manage the financial resources as well as macro-control, is a fundamental approach to standardize, control, and supervise government actions.At the beginning of the founding of New China,China preliminarily setted up its own government budget system on the basis of absorbing Marxist classical writers’thought of the government budget and the budget experience of base areas In Democratic Revolution, which was called " the national budget."Later, with the recovery of the national economy, building and transition of planned economy,and the establishment and improvement of market economy, our government budget system also has gone through60years of historical evolution,including the period of economic recovery, of the planned economy, of economic transition and the establishment of socialist market economy and establishment of the basic framework of public finance,formed the corresponding content and features of the budget.During the60years, the rich experience has been accumulated and government budget system has been initially established consistently with China’s socialist market economic system and basic public finance system.History is the best textbook.The future is built on the basis of history and reality.This article attempts to analyze our government budget system on the basis of drawing existing research results, under the current political system and administrative institutional framework and from the two dimensions of history and reality. On the one hand, the article studies the changing process of our government budget system from the perspective of historical development, reveals the law,features and lessons of historical evolution of our government budget system, and provides historical reference for the reform of the budget system of government. On the other hand, on the basis of learning from the successful experience of the government budget of developed Western countries, the article analyses the performance, difficulties and limitations of the current budget reform of the central and local government, puts forward in the basic ideas of the future reform of our government budget, suggestions and target pattern of the future government budget.The immediate reform goal of our government budget system is not to strengthen budgetary performance but mainly to strengthen and fully achieve the administrative control of government budget and the long-term goal is to strengthen and fully achieve the legislative control of government budget.The future model of government budget system is through the reform of intermediate model of five governments, three budget" and ultimately achieve a hierarchical and decentralized budget system of "three levels of government and three budgets with With Chinese characteristics and perfectly multiple budgeting system characterized in fund, to achieve China is ruled by budget.