Local Budget Management System Designed

The reform of national budget management system will have important effect on the economic and political system since 2000. As it is a whole and united system, the local budget management system must keep up with the reform of central government department budget. On the base of learning the theories and experiences about budget management of the countries in the world, and with the fact of our country, I try to design the local budget management system. It includes local budget compiling system, local budge enforcement system and local budget management system that suit to our local government.At first, the core and base of budget compiling system reform is to design a reasonable and practicable department budget. For the department, the income budget is united budget, the expenditure budget is divided into basic expenditure budget and project expenditure budget. And we use zero base budget to estimate the count of expenditure. As that finished, I design the chart of local department budget.At second, the basic enforcement form is the direct income gathering and payment by treasury .It includes: single account system, standardizing the procedures of income gathering and payment. I also use the government purchasing system as the improvement of local government expenditure enforcement.At last, I design the management system between local governments. On one hand, it includes the income and expenditure system about tax, fee and debt income. And it should get the aim of local public finance in the dividing of expenditure. On the other hand, it should improve the government transfer payment system. It includes lifting the economic ability of province government, the reform of local government transfer payment system and the design of scientific transfer payment means.