Research On Budget Reform At County Level

Government budget as a tool for their own behaviors, has been gradually become a review of government expenditure,an important means of control and performance appraisal. The implementation of department budget is China’s fiscal expenditure management reform, an important initiative specification department budget management. According to optimize budgeting, and with the request of using funds to improve the efficiency of the financial sector, and to improve the overall budget management, detailed budgeting, it is necessary to strengthen the basis for the preparation of the department budget, improving the standard construction of budget expenditures, improving the way of decision-making, the special project library management, public the detailed budget, above all,to ensure the effectiveness and safety of using the allocation of funds. Therefore, the research department for the county budget reform is a basic requirement for building public finances.In this paper, the author using the descriptive case study method, the status quo with M country for the study, analysis the department budget management system deeply, combining the basic theory of finance and other related theory, analyzes the system of M county’s department budget problems, like the accuracy is not high as expected, the budget is not meticulous, the binding is not strong, and the lack of performance appraisal. This paper argues that, to improve the county department budget reform further, it is necessary to make the legal construction of the department budget to further,promote all kinds of gradual reform of the financial management system, the implementation of the standard cycle of the budget system; in the department budget standardize procedures, we must determine the scope of the preparation firstly, develop a reasonable quota for standards, make the distinction between basic expenses and special expenses strictly, strengthen the financial sector budgeting initiative. Secondly, prepared to follow the principle of comprehensive and complete draft budget sector construction projects to improve library management system; to strengthen the budget examination and supervision department, to promote information disclosure, public oversight.In this paper, using the M county department budget reform as an example, analyze the problems and the reasons of M county department budgeting and expenditure management that exist in the existing problems should be made to strengthen the enforcement of budgetary expenditure, the scientific definition of powers between levels of government and property rights, establish a management framework that work practical and feasible project budget expenditure performance, specific ideas and proposals to build a dynamic full supervision and management system to provide theoretical guidance for M county department budget reform.