Study On The Reform Of County Public Budgeting In The Horizon Of Governance

As the process of public-policy-establishment, government public budget is related with the ideas of governance. Changes in ideas of governance will lead to changes in public budget theory and technology inevitably. On the basis of the tension between government governance and public budget, for the reform of public budget in our country, it will be of great theoretical value and practical significance to analyze the effect of governess ideas on public budget and discover the trace of public budget transformation.Theoretically, modern governmental public governance and budget have been no more than government's exerting its power, offering service, implementing controlling, solving dispute unilaterally, but the well interaction between government and market, enterprises, society and its citizens. Nowadays, It is the main tendency to enhance the response of public budget to public requirement, to constitute budget systems of new public service from four aspects—"commission responsibility, transparence, predictability, and participation" .Practically, in all the previous budget reforms in our country, the county public budget has been in passive position in which the only attention has been paid to budget technology improvement so that well local governance could not achieved. Through the analysis of the budget reform in H County in 2005, the conclusions are shown as follows:In order to abolish such disadvantages as weakly controlling and soft sanction in the county public budget in our country, it is necessary to build up the ideas of modern governmental governance, to reconstruct the decision-making model, object and rights distribution of governmental public budget, to introduce performance budget, management by object, ZZB etc., to enhance democracy of public budget, external controlling, the building of law and system, to harden the budgeting sanction, and innovate the model of public budget.