The Discussion Of Implementing The Comprehensive Budget Management To The Liaoning National Tax System

Since 1999, China started a new round of fiscal reform focused on budget management reform, including the "separation of revenue and expenditure" management reform, departmental budgets reform, the classification system of Government revenue and expenditure reform, the national treasury centralism of receipts and disbursements system reform and government procurement system reform and so on. As a result of the constraints of Specific conditions and the inertia influence of traditional management model, the current government budget management reform in our country has made the gradual progress, but it is away from the budget management requirements under the framework of the public finance and also have certain disparity. In this paper, obtained from the comprehensive budget management's concept, to elaborate the comprehensive budget management's elementary theory, studied the main elements and the overall evaluation of the Central department budget reform, Analyzed the present situation , effectiveness and existence problems of the budget management system of Liaoning National Tax system, , profited from the experience from the enterprise comprehensive budget management, and then conducted the research and the discussion of implementing the comprehensive budget management to the Liaoning national tax system to.The full text is divided into five parts:Chapter one: introduction, describe the background and significance of this thesis, analyze the present situation and achievement of domestic and foreign research on the comprehensive budget management and propose the idea of this paper and research methods.Chapter two: a comprehensive overview of the comprehensive budget management. Elaborate several related theories of the comprehensive budget management including the its origin, development, concept and content systems, processes and methods of preparation, as well as the function and conditions.Chapter three: the overview of the central department budget reform. Elaborate the background of The central department budget reform, summarize the primary coverage of the Central department budget reform after 2000 and evaluate effects of the Central department budget reform over the past few years.Chapter four: the analysis of Liaoning national tax system departmental budget reform condition. Introduced the background of the Liaoning National Tax Systems budget reform, the major work carried out , the main results obtained, and search the main problems in the reform , then, propose to study implementing the comprehensive budget management in the Liaoning national tax system through referring the enterprise comprehensive budget management idea.Chapter five : design a project of the Liaoning national tax system comprehensive budget management. Use successful experience of the enterprise comprehensive budget management for reference, propose overall ideas and the principle implementing the comprehensive budget management in the Liaoning national tax system, then construct the frame of comprehensive budget management, establish the basic organizational system to carry on the responsibility division, sets up the budget management goal and the indicator system, at last, implement the comprehensive budget management including budget drafting, budget implementation, budget monitoring, , budget evaluation and so on in the Liaoning national tax systemOverall, the comprehensive budget management is a systematic, strategic and people-oriented modern management mode. It is a kind of system administration method and strategy tool which set of systems, mechanisms, methods in one and take the full, comprehensive, all-round, all the way monitoring as core, so it possesses the comprehensive control and the binding force. The comprehensive budget management is a kind of budget system which constitutes by a series of budget and comprehensive business management system. In this article, based on the theories and methods related comprehensive budget management then analyze the present situation of the Liaoning national tax system budget management, discuss the feasibility of the Liaoning national tax system to implement the comprehensive budget management and design a construction of the Liaoning national tax system comprehensive budget management system including constructing budget goals, drafting budget, choosing methods, content of budget drafting, process of budget drafting, budget implementation and monitoring, budget analysis and evaluation and so on.