Research On The Reform Of Public Expenditure Management System In Guangdong Province

For the long time,our financial department stresses too much on income and less on expenditure management.Research on the reform of expenditure management lags severely behind.This situation cannot adapt the demand of the economy and society development under the new situation.With the deepening of our various reforms,improving and enhancing the expenditure management appears increasingly important and urgent.In the recent years,the structure of public finance system has been established gradually,and Guangdong Province has made positive explorations on the reform of public expenditure management,some of which are first creations and reach a leading position in our country.So it is of greater reference significance to analyze systematically and deeply the reform of public expenditure management in Guangdong Province,not only for advancing the reform of public expenditure management in Guangdong Province but for promoting the public financial reform in China.The paper first introduces two basic theories used in the latter analysis.The first is new institutional economics theories.The dissertation makes a systematic exposition of the new institutional economics and institutional vicisstitude theories,then applies them to the analysis on vicissitude of financial institution,and analyses the reasons of vicissitude.After doing these basic job,it emphatically analyses vicissitude of public expenditure management with the method of economic analysis in order to provide a new perspective for the study of public expenditure management system reform in Guangdong Province.The second is new public management theory,which is a new kind of method for the government management that rose in the 1980s.The paper traces back the background of new public management and describes its theoretical basis and main contents.Then it analyses the basic requirements new public management theory has to improve the public expenditure management,which include reasonably determining the public expenditure scale,optimizing public expenditure structure,improving efficiency in public expenditure and strengthening performance of public expenditure,and so on.Based on above two theories,the paper studies the paths of public expenditure management system in Guangdong Province.It first introduces the course and route about the vicissitude of public finance system in Guangdong Province from the perspective of new institutional theory, and points out three main clues of the vicissitude of public finance system in Guangdong Province, which include budget management system change,changes of state-owned enterprise system of financial management and changes of administrative institution system of financial management. Then it makes a study on the the public expenditure management reform in Guangdong Province, which leads many reformations and innovations.The dissertation puts particular emphasis on six "optional exercise" reforms Guangdong Province innovated,which include public expenditure efficiency evaluation,provincial concentrated supervision of finance accounting,management of accounting in administrative institutions,civil servant's income distribution system.At last it makes analyses and remarks on the special reforms in Guangdong Province,then summarizes the characteristics and achievements,and points out the existing problems.At last,facing the existing problems in the reform of public expenditure management in Guangdong Province,the dissertation makes a reference of experience of developed countries,and combines the experience with actual situation of fiscal reform in Guangdong Province,then it puts forward suggestions on systemically deepening the reform of public expenditure management system in Guangdong Province from five facts including budget making,fund allocation,budget execution,performance evaluation,supervision and duty.All of above suggestions maybe have a promoting role for further deepening the reform of public expenditure management system in Guangdong Province.