Public Budgeting Reform In The System Transition Study

As our country is establishing market economy system, it has been ratified to design public finance frame to fit with it. Public finance frame includes public finance income theory, public finance expenditure theory, public finance management system, also requires a budget form adapted to it which is public budget. Recently which method should be used to make public budget has become the hotspot of the discussion of academy and practical finance departments, because the change of the content must cause the change of the method. The old method of budget-making, matched to the traditional function budget doesn't fit the public budget. Gradually people pay attention to the department budget, and the department budget has been carried out in some departments and districts. This thesis concentrates on studying the basis of the public budget, experiences of department budget in our country and some market economy countries and the further reform of it.The thesis contains three parts:Part one, the basis of public budget making and the direction of reform. The transition of the government's function is the general basis of public budget. In the future, the direction of the budget-making reform is department budget.Part two, the experiences of department budget. This part introduces the patterns of the department budget of foreign countries and the status that our country try out. With the comparison, the author sums up the advanced experiences and finds out the defect in our budget-making which can be used for reference to our country in future reform.Part three, general thoughts for further reform and some matching measures. In allusion to the problems exiting in the budget-making process, this part brings forward several measures: reforming the classifying system of income and expenses, setting up multiple budget, carrying out zero base budget and performance budget,reforming the process of budget-making, prolonging the budget-making time ,reforming government department setting. At the same time, this part puts forward some matching measures, for example, consummating the system of law, improving the supervision system, setting up centralized paying system and government stock system.