Study On The Perfection Of Suzhou's Public Budgeting Management System

Currently, according to the requirement of "11^th Five Years Plan", the Ministry of Finance is proactively furthering the reform of financial budgeting system, the restructuring of expenditures, the establishment of public financial frame, the perfection of taxation system and the shift of internal functions. The fulfillment of the foregoing reforms measures has set new tasks for financial auditing.This essay, theoretically and practically, observes the reform of Suzhou's public budgeting system and the way to establish the relevantly suitable financial auditing superintendence systemThe first part verifies that governmental budgeting reform is the key to the establishment of public financial frame in our nation. From the hundreds of years' financial practice in the West, we understand that modern governmental budgeting system means a lot to the "Public Finance". The framing of Chinese "public finance" starts from the running governmental budgeting system of reform and gets based on the department budgeting reform. The budgeting management reform advanced by multi-measures of reform is the key to the "public financial" framing. Especially, the "Scheme of Classified Reform on the Governmental Incomes and Expenses" initiated from July 1^st, 2007 will be an important related measure to the public budgeting reform.The second part gives points of how to set up financial auditing superintendence system in accordance with public financial frame. With the establishment of Chinese public financial system, it needs national auditing to develop public financial auditing on the basis of the traditional financial auditing. Public financial auditing, in accordance with the tradition financial auditing to some extent with regards to principles and functions, is a new form of financial auditing and a kind of superintendence over the governmental public financial practices. However, it has its own features in terms of the content, objects, focus and means of the auditing. This essay regards the strengthening of audit superintendence as an objective requirement...