Research On Budget Management Reform And Countermeasures In China

Budget management deficiencies caused budget is an important reason for low efficiency. Good expenditure management is the key to improving the efficiency of the budget, reform of the budget management to improve the efficiency of the world is the common theme of fiscal reform. China in the 1999 budget management reforms, budgeting has not been scientifically established norms, just, reasonable, open and transparent mechanism for the binding, international experience and learn from the modern theory of China's national conditions, starting from 1999, China started to implement include zero-based budgeting and departmental budgeting, government procurement and the establishment of a single treasury account system, and the revenue and expenditure classification reform, the budget management system innovation. However, the fundamental budget management problems still exist, the budget management process remains inefficient operation, the specific features: (1) department budgeting reforms for not going far enough, budgeting is rough and irregular, and restraint is still not strong, budgeting reform lack of effectiveness (2) lack of seriousness of the budget implementation, not high efficiency in the use of funds, the budget is not balanced progress in the implementation of outstanding issues, (3) asset management and budgeting line management, budgeting completeness and accuracy is questionable; ( 4) Budget management of the reform process slow, and some units of such changes were not Adaptation, significantly increased the resistance to reform.Budget management of the new mechanism of the defects and not standardized, from the establishment of a better suited to China's national conditions of the public finance system there is still a large gap between the budget management reforms to the problems existing in-depth analysis, due to the following reasons:①content related to the reform of the budget management and institutional arrangements for the implementation of steps is not quite reasonable, the Government Accounting Reform and the government revenue and expenditure reform restricts classification subjects budgeting reform, reform of the budgeting process and the effect of constraining the centralized treasury receipt and payment system, and the Government Procurement Reform The advance;②budget management foundation is weak, the reforms have reduced the effectiveness of③new and old budget management mode fierce conflict between the traditional budget management mode and deep-seated contradictions and idealistic objectives of the reform of the budget management constraints gap promote the in-depth reform,④Budget management and supervision and restraining mechanism is not sound, and the lack of laws and regulations on institutional support, but also reform of the budget management constraints in-depth development of the reasons for⑤the establishment of the service lag, the department has the rights, no establish a sound, scientific system of accountability so that the budget efficiency is not high enough.This author solution to the current problem of China's financial budget management ideas and measures were discussed and made in the following aspects should be focused on promoting reform, the development of sound.①firm reform the right direction, and confidence, reinforce and improve the budget management procedures, and enhance the efficiency of the budget.②improve budget management supporting reform measures, as soon as possible to proceed with the accounting reform, strengthening of financial information systems, introduction of complementary policies and regulations,③and gradually establish a standardized and transparent public financial decision-making mechanism, the management of the budget reform as a building services of a breakthrough in the Government④establish a sound, scientific decision-making and management of financial capital investment implementation of the accountability system, and step up government performance and management of the project, the full and effective implementation of public services budget management functions,⑤a budget management and supervision new mechanisms, new ways of supervision and innovation, improve the transparency of financial management.