Deepen The Reform Of Budget Management In China Countermeasures

Since 1999, China began a new round of financial reform,which focus turned to expenditure management. The goal of this reform is to rebuild the budget process about establishment and implementation, which included strengthening the management of "balance of payments", department budgeting, improving government revenue and expenditure classification ,government purchasing system and so on. Because of the specific national conditions and constraints of the traditional management model inertial effects, although the Chinese government budget management reform has achieved initial results, there is still a certain distance from buget management under the frame of the public finance.The paper mainly starts from the the general budget management analysis, analyses the current government budget and substantive progress in the reform of the existing problems.Drawing on the experience of western budget management, designes the budget process orientation and the specific operating plan of the Chinese government's budget reform.The full text is divided into four parts.The first part has carried on the government budget management general analysis. Firstly sets out several related theories about the government's budget management, which includes evolutionary budget theory,bureaucratic budget maximization theory and public management theory ,that makes us deeply aware of the problems of the current government budget, provides theoretical basis for Chinese current reform orientation, then analyses elements of the budget management including budget management, object management, management functions, management objectives and management tools.The second part introduces reform practice exploration of our country's government budget management . Firstly analyzes the necessity of the budget reform , then introduces the practice of management reform in recent years,points out the progress and problems, the problems mainly manifestes in budget management of the lower level of the rule by law, the budget process lacked openness and transparency and budget expenditures less efficient.The third part introduces the international experience. Firstly analyses the basic concept of budget management of the western countries,then introduces the implementation mechanism of budget management, the improvement of the budget management largely benefited from the improved implementation mechanisms,including the establishment and implementing agencies, budget implementation in the control mechanism and so on.The forth part is about the policy proposals of budget reform. Firstly analyses the objective of the budget choices under the current level of budget management, then puts forward our government budget management of specific reform measures including deepening departments budgeting,highly efficient and orderly implementation of the budget system and budget supervision.Generally speaking, the goal of budget reform is to build a new frame of budget management, carrying on real-time and the entire formula monitoring and ensuring the essential budget transparency. This reform involves three interrelated key aspects: the budget establishment, the budget implementation as well as budget surveillance and appraising,they are three pillars of the budget management. In brief, the scientific and reasonable budget establishment, the effective budget implementation and the perfect budget surveillance and the appraisal are the specific manifests of the perfect budget management.