Research Of Government Departmentale Budget In The Frame Of Public Finance

This paper focuses its research on how to use and perfecting the departmental budget to enhance the democracy,legality and transparency of public budget system in China. The thesis firstly summarizes the meaning, concept and theory foundation about government department budget, then statements the problems about the traditional budget and the importance of the revolutionary for department budget, pointing out that the "departmental budget" is the real public budget in essence in the frame of public finance. Our governmental budget making has been changed from function budget to departmental budget from the year of 2000. It's important to study the course and way of departmental budget from the point of institution economics, which is a transition of governmental budget institution and rules. So, in the following parts, the course, the theory basement of departmental budget and significance of setting up the frame of public finance are indicated.We have got a lot of achievements since the implement of departmental budget, but many problems can still not be ignored.Discovering the problem and analyzing the problem are certainly important} but our destination is to solve the problem. Then the article indicates that departmental budget reform should still insist on the principle of democracy,legality and transparency.The thesis can be divided into two parts. One is the part of theory, the other is that of practice. The former part lays theory of public choice and theory of trust-agent as its base, indicating the significance of public decision process. The later part mainly refers the reform situation of departmental budget in recent years, and then further analyzes the existing problems. At last it presents the key point of reform and the technical requirement...