Number Of Major Issues In The Government Budget Reform Research

Government budget is a plan of income and expense for government, which is a significant distribution leverage and an important tool for government to accomplish its functions. Budget administration is activities conducted by government to organize, coordinate, control and monitor budget funds' financing and allocation according to related laws and regulations, which is major to whole finance administration.Paper's research purpose and significance: Government budget reform helps to deepen institution reform of divisions' budget, government purchase and treasury centralizing receipt and pay institution, improve finance expense performance, regulate activities of government, finance and divisions, strengthen government's ability to dominate macro economies, construct the structure of public finance system, and defend and solve finance risk.Paper's major structure: paper is divided into nine sectors, composed of introduction and eight chapters. Introduction includes the review of government budget theory, theory and practical significance of research on government budget reform, and paper's structure and research method. The first chapter presents theory basis of government budget reform in China, the second chapter illustrates the goal and frame system of government budget reform in China. The third and fourth chapterintroduces divisions' budget reform and two-lines of income and expense reform respectively. The remains details reforms of treasury centralizing receipt and pay institution, right-duty system budget, and other reforms matched with government budget reform.Paper's research method: Firstly, we must stick to the guide of public finance theory. Government budget reform is important to construct public finance system; whose theory basis based on public finance theory, that is, government budget reform is derived from public finance theory in nature. Therefore, we must stick to the guide of public finance theory when doing research on government budget reform. Secondly, we must base on the situation of our country. Our country is a country of socialist market-oriented economy, and government is both owners and administrators of production materials, who are dual identities and have dual functions. What's more, our country is a huge developing socialist country with multi-nations. Wide territory and large population make great differences of natural conditions and economy development levels in different areas. Therefore, we must base on the situation of our country, conform to China's reality and have the character of Chinese-special when doing research on government budget reform. Thirdly, we must use foreign advance experiences as reference. There is a history of several decades for public, transparent and standard budget system abroad, which accumulates abundant experience. We should learn from those successfulbudget experiences achieved by market-oriented economy countries and use them as reference, so as to make China's government budget system more public, transparent and standard. Fourthly, concrete research method must assure four combinations, which is the combination of theory and quantity analysis, meeting current needs and long-term goal, emphasizing both scientificalness and feasibility of project, and basing on the situation of our country and using foreign advance experiences'as reference.