Research On Status And Improvement Measures Of Finance Budget Management Of China Local Government

Budget management is the core of financial management; local budget management is an important part of national budget management, a center part of district financial management, and also the emphasis of current financial management reform. Ever since that Li Lanqing raised the target to establish the public financial management structure on the national financial management meeting, all financial departments from central to local government have done many meaningful researches and experiments to improve public financial structure, implementation and auditing. In recent years, all levels of budget management have made big progress, however, some fields still have place to be improved. Local government is the base department of budgeting management, its decision the effect of all government budgeting management. It's meaningful and has important theories value to strengthen the Local government budgeting management. According to the practice of district financial budget reform, this article has reviewed the situation of our national Local government financial budget management, point out the main problems and cause of formation in the current system. Then compared with the budgeting management experiences of developed countries, raised the ideas on how to improve our current government financial budgeting management as a summary. Totally, there're 6 chapters in this article.First chapter, the definition and characteristics of the financial budgeting management is given. Based on the clarification of domestic and foreign budgeting management, the research objective, methodology of this article is also given.Second chapter, firstly, a summary of Shanghai city and district level financial budgeting management situation is given. Then, concretely reviewed the situation of district financial budgeting management in our country, and also based on Xuhui district for example, introduced the basic and financial budgeting management experience of Xuhui district.Third chapter, combined with the practice of district financial budgeting management reform, clarified and analyzed the current problems in district budgeting management. These problems mainly included the budget decision problems, such as budget system disfigurement, budget decision and allocation incomplete, budget execution intendance, budget evaluation ineffective etc.The fourth chapter, based on the experience of budgeting management in developed countries. The situation in our country was compared with these countries, including a standard budget decision system, standard budget allocation system, standard budget management system, and an effective budget evaluation system. etc, and also analyzed the differences between them.The fifth chapter, first, according to the objective of financial reform in our country, has pointed out the ideas on how to establish the public budget system, including public budget making system, budget decision system, budget execution and intendance system, and budget evaluation system. Second, referenced with the budgeting management experience in the developed countries, raised the suggestions how to complete and improve district financial budgeting management, mainly including establish budget making system, consummate budgeting decision system, complete budget intendance and opening system, push budget evaluation system etc. The sixth chapter is the ending. Summarize the article, point the direction for improvement.