Zhuzhou City Department's Budget Reform Study

Department's budget reflects the revenue and expenditure activity of the government department mainly. It is the current methods of developed country and most developing countries at present to work out department's budget, have already been arranged by a kind of effectual system that the national practice of market economy has been proved, it is one of the main contents of the management system reform of present budget of our country too. After 1999, Public Budgeting Reform in China focus on expenditure management, aim at rebuilding Government Budgeting System. In case of building local Public Budgeting System, local government were revealed and pushed by natoinal government, actively made Department Budgeting Reform.But department's budget of our country is still at the stage of perfecting at present. All of local Department Budgeting Reform always are combined with others finance reform,and still face some problems in the course of reforming. As contract, Department Budgeting Reform makes early in Zhuzhou city, Hunan province, China. From rule,income, expenditure, process, period, soft, and so on, it rebuilds a new Public Budgeting System on control. What are the actions,problems and experiences in Department Budgeting Reform in Zhuzhou city all are characteristic.The author of this text has carried on systematic investigation on some questions exposing in the process of reform of department's budget of Zhuzhou city. After analysising all actions and experiences have made in Zhuzhou city, he attempt to point out that Department Budgeting Reform in Zhuzhou city exist some main problems,such as department working plans are too later, budgeting cardinal numbers exist for ever,project expenditures are rough, budget adjust and increase frequently,and so on. After analysising these problems on economics,the author detect the clue of these problems. There are finance relationship between diffirent departments is disorder,disputing isn't sufficient in budgeting decision-making proceed,and public characteristic isn't distinct.As a contract, Department Budgeting Reform in western developed countries made much more early,and made some successes. What they had done is helpful for us. Department Budgeting Reform in some other domestic cities have made some progress also.Department Budgeting Reform in Zhuzhou city can absorb all successful and valuable advises. The author of this text have combined the actual conditions of Zhuzhou city and put forward corresponding suggestion and policy recommendations on this basis. He point out that Perfermence Budgeting is a necessary choice of Department Budgeting Reform in Zhuzhou city. And he make some advises, such as building expenditure evaluate system, and so on.