The Changes And Improvement Of Fiscal Management System Of New China

Since the foundation of new China, fiscal management system has been playing an important role in the reform and development of economic of our country. More than 20 years ago, fiscal system was reformed at first in the economic system reform of our country, which achieved enormous success through the decentralization of fiscal system. It is a very important period that our country will build a well-off society in an all-round way in the following 20 years. It is also a key phase of deepening the reform of the system of economic and political, fiscal management system reform will play a\ery important role in deepening economic and political system reform. Seen from the present, although fiscal system reform of our country has already entered the track of benign cycle, it is not very perfect and has a great deal of defects. That's the reason why, "Decision on several questions of perfecting socialist market economy system of the Central Committee of the Communist Party of China " which is passed in the Third Plenary Session of the 16th Party Central Committee of the party, put forward the goal and task clearly about deepening the economic system reform of our country, and point out distinctly the request for further "propel the reform of fiscal management system".This paper regards the historical development of our country fiscal management system since the foundation of new China as the clue, analysis the inherent reason of the fiscal system changes of our country, explain the changes of contemporary China economic idea, especially the changes of the economic idea of the leaders of the country and the Party, probe into the characteristics and performances in the process of fiscal system changes of our country, and introduce western developed country fiscal system mode and characteristics briefly, compare the similarities and differences of our country's current fiscal systems with developed countries, put forward some new ideas about further improve the present fiscal system reform of our country on the basis of the reality of our country's building a well-off society in an all-round way.