Transition Period Of Local Government Budget Management Model Study

This thesis arises from the huge spending phenomenon of the civil vehicles using,it brings the author the thoughts on a series of problems about the budget management system,makes him know the importance of improving the budget management efficiency and saving the financial capital.The article systematically expatiates the theory of financial budget management,also summarily introduces the literature of concerned study home and abroad on research and development of the Western local public finance,basic character of budget management system in developed countries, developing problems on local public finance in our country.The article uses the research methods including theoretic analyzing,concluding & summarizing,deducting and quantitative analysis,points out the research meaning of the local financial budget management mode is not only the internal request for strengthening finance management and building public finance,but also the need for developing socialistic democratic politics and building socialistic political civilization.Following,the article introduces the three experienced steps for the local financial budget management mode:1949-1979 the highly power- centralized and uniform income and expenses mode,1980-1993 the "self-care" financial self-governing mode and the respective tax system mode since 1994,also summarizes the causes for each mode and their strongpoint and objection in each certain time.The article focuses on the study and parsing of the financial budget management mode in Ouhai District,Wenzhou City where the author lies,by introducing the basic general situation of the financial budget management in Ouhai District,the current reform trial and the study on the remaining problems after the reform,deeply anatomizing the lack of the traditional power-divided budget management mode in Ouhai District,detailedly showing in the unreasonable organization structure,the unscientific decision-making and planning system,the nonstandard plan execution,also points out the lack is the ultimate reason for the low efficiency of budget management, the extruded conflict between income & expenses and the serious waste of the financial capital in Ouhai District.Finally the article takes the local government's budget management practice in the three developed countries(USA,Germany and Japan) for example,summarizes the advanced experience which can be used for reference as following:scientific budget drafting,focusing on the performance checking,the rigidity of budget execution, completed examining,approving and supervising of local budget,a high transparence of budget,being quite democratic and making budget highly under a legal system and etc., also combines the actual facts of Ouhai District,offers a series of suggestions and countermeasures as to reform the organization structure,practice the treasury-centralized payment,promote the department budget reform,for setting a project for the new financial budget management mode in Ouhai District.