| Since Chinese reform and opening-up, the property tax system of our country has carried on a series of reforms. But the focal point of the reform is income distribution reform, and it doesn't adjust budget regulatory regime. So it makes the paid-in national treasury of public finance fund and financial allocation use the traditional regime. and collecting organ and budget department set up a lot of accounts to manage. This budget regulator regime has met the budget management style at that time, and plays positive role. But with the public finance set and development under socialist market economy system, the drawback of this kind of operation under traditional system is more and more outstanding, which has already influenced the in-depth reform of the property tax system seriously. This situation promote the budget regulatory regime reforms of our country .In these reforms, national treasury regulatory regime reform has very important place. Because national treasury regulatory regime didn't have reform before, the direction and content of reform need adjust through practice. So on the reality of our country, the writer thinks the theory and practice of budget regulatory regime. Through this thesis, the writer wants to find out basis for theory and practice, and find out the direction of national treasury regulatory regime reform of our country. The thesis includes four sections. The first section is generality of national treasury regulatory regime reform, and it is a theoretical foundation of a full thesis. The author explains the basic meaning of national treasury and national treasury regulatory regime, and the theoretical foundation of the modern national treasury regulatory regime. The second section is national treasury regulatory regime setting-up and development. The author analyses the development process of national treasury regulatory regime of our country at first, then describes the characteristic and drawback of traditional national treasury regulatory regime. The third section is the basis of national treasury regulatory regime of our country. This reform should be placed on the socialist market economy system and public financial construction. Then, the author has introduced the national treasury regulatory regime of western market economy country. The last section of the thesis is national treasury regulatory regime reform and perfection. The author thinks the new national treasury regulatory regime should be based on single account system. The national treasury regulatory regime reform also needs accelerate advancing the budget, and strengthen cooperation between Finance and Central Bank, and enhance supervision and restraint mechanism. |
