| The constant deepening of the reform of the budget of our government is one of the significant manifestations of the reform of our nation's political and economic system. The budgeteering reform is the principle sector of budget reform. At present, the problems in our nation's budgeteering are as follows: (I) the unreasonable yearly budgeteering (II) the lack of foresight and integrality of budgeteering. (III) the unscientific budgeteering method and the unscientific measurement of the revenue and expenditure of budget. (IV) the imperfect budgeteering system and content. (V) the unseparated relevant duties of budgeteering. (VI) the unhealthy budgeteering legislation. These problems have reduced greatly the veracity, correctness and rationality of the government budget Meanwhile, they have affected the rational application of the economic and political functions of budget. Then the reliability of the government has been queried by the public, and the validity of the government has been endangered.By comparing the budgeteering models of America, Japanese and French with ours, we come to this conclusion: the backward technique results from the shortage and backwardness of budget system. In this particular period of transformation, we should reform budgeteering in three aspects: technique improvement, system innovation, and guarantee of the law and its auxiliary measures. All of these reforms should be achieved step by step. And they will go on developing and deepening with our nation's reform in other aspects. |
