A Study On The Mechanism And Method Of Budget Balance In China

The government budget management has three main goals: fiscal discipline, priorities for resource allocation and performance. However, the annual budget balance can’t achieve those three goals of budget management. It is important to step from the traditional annual budget balance to the cross-annual budget balance in the budget’s reform, and establish the budget balance mechanism. In this paper, the description of budget is the government budget, and I hope to establish the cross-annual budget balance mechanism in our country through the studying of the medium-term fiscal planning and drawing lessons from the experience of different countries, with the reality of our country and national condition, to provide a basis reference.This article can be divided into five parts. The first part tells the research background, research significance and research method of the article and innovation. At the same time, it summarizes the conclusions and achievements of domestic and foreign research. The second part is the theory and practice analysis, the generation and development of the modern budget system has made a systematic exposition, analyses the development of budget system in our country, and make a introduction and definition to cross-annual budget, illustrates the advantages of the cross-annual budget. The third part mainly analyzed foreign experience, first of all, make a summary of foreign experience, then put forward the advice for our country. The fourth part, this paper compares the annual budget balance with the cross-annual budget balance, explains the necessity of the implementation of the cross-annual budget mechanism and the problems that need to be solved. The fifth part is about how to establish the mechanism in our country, and design the method of the cross-annual budget balance, put forward the corresponding security measures.