Western And Central Government Budget Is A Comparative Study

The key to the reform of market economy is to deal with the relationship between government and market,and the government budget system is the fundamental way in which market controls and restricts government. Now our country is implementing the reform of government budget system,but the research on related theories,especially the comparative study of government budget,is still at the initial stage. The comparative study of Chinese and western government budget in this dissertation builds a framework of the comparative study of government budget,aiming to arouse more consideration on the building of government budget theory and lay the foundation for deeper research on related theories in the future.Besides the foreword,there are six chapters in this dissertation. They are as the following:Chapter One is Introduction,introducing the background and the main purpose of this research,as well as the significance of the choice of this topic,the methods adopted and the structure of this dissertation.Chapter Two is the comment on the fundamental theories of government budget. Whether or not there is an independent system of government budget theories is still a controversial question. To a large extent,this question lies in the complexity of government budget. It has different characteristics at different stages in budgetary process,and in turn has different theories to apply. At present,a new system of government budget theories is still under exploration. Therefore,the fundamental theoretical comment on government budget in this chapter is not complete. This chapter mainly gives a brief introduction of the theory,practice and criticism of government budget incrementalism and also makes initial comments on several questions such as "government budget" or "state budget",government budget and tax collection theory,and different double-entry budget systems.The comparative study of government budget in this dissertation is based on the government budget of China. In Chapter Three,the author makes comments on the ongoing reform of department budget,administration of the state treasury and the system of government procurement so as to have a general understanding of China's reform of government budget system.The differences between political systems exert essential influence on the differencesbetween Chinese and western government budget systems. Limited by space,the author only gives a discussion on factors of representative systems,which influence Chinese and western government budget systems directly. Thus,Chapter Four consists of the comparative study of government budgeting and government budget examining and approving,besides the relationship between representative system and government budget. In "Relationship between representative system and government budget",two problems are discussed:one is comparison between Chinese and western representative systems-the system of National People's Congress and parliamentary system,and the other is discussion oh the relationship between representative system and government budget. In "Government budgeting",the author mainly discusses the difference between initiation and passivity of the ways and processes of Chinese and western government budgeting and the difference of relationship of administrative subordination. In "Government budget examining and approving",the last part of this chapter,the author compares the similarity and difference of Chinese and western government budget examining and approving,analyzing the reasons of these differences and putting forward advice on how to improve government budget examining and approving in our country.Chapter Five is the comparative study of other aspects in budget processes:government budget executing and balancing,government budget supervising and auditing,and government actual budget. In "Government budget executing and balancing",the author discusses the similarities and differences between Chinese and western government budget in two parts,which are government budget executing and government budget balan...