Research On The Public Expenditure Budget Of Shannxi Province

The budget management of public expenditure in Shaanxi Provincis is the major issues of fiscal reform currently in Shaanxi Province,but also is the core issue that transformation of government functions, and building a socialist market economic system, as a powerful control means of the government to promote economic development, which has the basis of the economic development of Shaanxi Province and guiding role in. Therefore, the study of public expenditure budget in Shaanxi Province has theoretical value and practical significance.This paper found that public expenditure budget of Shaanxi Province in the budget preparation, budget execution, budget supervision has problems by the methods of comparative analysis, qualitative and quantitative analysis, a combination of theoretical and empirical analysis,in analyzing the Shaanxi provincial public expenditure budget "soft constraints" the reasons for, and drawing on the budget management system based on the experience of developed countries, proposed the measures to protect the smooth implementation of public finance expenditure budget in Shaanxi Province.This paper argues that the preparation and implementation of public expenditure in Shaanxi Province budget can be executed according to law by improving the relevant laws and regulations;by using regression analysis to improving the accuracy of the preparation of budget for public expenditure in Shaanxi Province; implementation of the Act based on the earned value control can protect the successful implementation of public expenditure budget of Shaanxi Province; using the Balanced Scorecard to establish and improve public expenditure in Shaanxi Province performance appraisal system to monitor and binding effect of the implementation of public expenditure.