The Public Budgeting Reform: A Case Study Of Fuyang City

Since the tax-sharing system reform in 1994, china expenrierced series of the reform of finance and budget management such as government procurement system, income and Payout separately and department budget reform, and got some periodical achievements.however,because of the state restraints and influence of traditional budget management,budgeting and supervision didn't get Substantive progress. Fiscal collection-payment mode of Internal and external capital classification management budget didn't change.fiscal funds highly decentralized Budgetary funds scatter and made budget soft constraint, and it is a large distance from the goal of integrity, refinement, legalization,transparency. The paper studys fiscal budget management of Fuyang city by the way of descriptive case analysis,and find that Fuyang city make budget reform to achieve the goal of constructing the complete and unified public budget system,under the supervision of the legislature,department and social menbers. And fiscal department manage the government revenue and expenditures,and the right of budget fund distribution belongs to fiscal department, and development and reform department. legislature and all social menbers supervise the government budget revenue and expenditures.what the Fuyang city does plays an positive role in chinese fiscal budget reform.