State Power: Definition Of Finance And Sort Management Of Government Budget

Executing public budget system in our country has been widely recognized by financial theory and practice department. For example, the 2009 national work conference has explicitly pointed out that the goal of our government budget management reform is integrated by the dual budget, state-owned capital management budget, government fund budget and social security budget and so on. But today, our public budget system did not get comprehensive progress.How to construct our distinctive public budget system based on the past and some other countries? This is problem which must be solved by both this paper and our present budget management system reform. Based on the above considerations, our framework arrangement is as follows:Introduction, the study of making basic tasks:First, by asking questions, research background and significance are made; Second, literature review, describes the views on the state power and public finance, the scope of the public budget system research and so on; Third, introduce the basic ideas, methods and framework arrangements of this paper; Fourth, about this paper's innovation points and weaknesses.The first chapter, "Types of state power and the concept of public finance". This chapter mainly related to China's financial circles about the relationship between state power and public finance, on this basis, the author demonstrates the "four-power" in detail and its influence on the development of financial theory and practice. This chapter thought that the public finance may defined from the theory category angle, may also summarize from the financial control system angle.The second chapter, "State power and government revenue". This chapter includes political power's economic realization form is tax revenue, credit power's economic realization form is national debt, property power's economic realization form is state-owned capital gains, management power's economic realization form is government charge or fund,a total of four parts.The third chapter, "state power and public budget form". This chapter contains the state power and public budget form, the relationship between the various forms, the necessity and possibility to establish multiple budgets and how to build and improve our country's public budget system, a total of four parts. This chapter proposes regular budget, the state-owned capital operation budget, the government fund budget, social security budget are four forms of our public budget system. In the end of this chapter, the author demonstrates the strategies and procedures of how to construct public budget system in detail.This paper's innovative points are as follows:First, making up the missing of how can these budgets gain revenues. The answer is state power can be divided political power, credit power, property power and management power. Second, this paper demonstrates that there is a necessary connection between state power and government revenues. That is political power's economic realization form is tax revenue, credit power's economic realization form is national debt, property power's economic realization form is state-owned capital gains, management power's economic realization form is government charge or fund. Third, this paper demonstrates that four budget forms'existence and legitimacy under the socialist market economy condition. Fourth, the paper clearly defined the national budget, government budget and public budget.