Research On The Expenditure Management Of Dingxi’s Department Budget

Since the reform and open-up policy kicked off, a breakthrough has been taken place in our country’s financial reform and development. Whether "the system of dividing revenue and expenditure between the central and local governments" and "system of tax distribution" conducted in1994, both of the two emphasize on the reform in the administration of financial revenue. Great changes has been seen in the duty of government activity, from the realm of marketing competition to social communal services along with the establishment and completion of socialist marketing economy. While under such circumstances, the result of conventional financial expenditure management system has been seen such as not enough unit of budget management and the force of constraint of budget, low efficiency in the financial expenditure, reform is expected. From the end of1990s, departmental budget reform had been taken place. The essential aim of the department budget is the administration of communal expenditure which is adaptive to the modified duty of government under socialist marketing economy. After more than ten years of continuous reform, the expenditure management of department budget has attracted nationwide attention.This paper aims at research of Dingxi, emphasizing on the part of administration of department budget expenditure. Combining the theory of Public Finance, This paper analyzes the theoretical foundation of management of departmental budget expenditure by using historical analysis, comparative analysis and current situation analysis. It describes the brief process and results of the reform within Dingxi’s local government, and focuses on the problem of expenditure management of department budget in Dingxi City and the causes of the problems put forward. As result, it puts forward following concrete proposals and ideas:to scientifically define government power and authority, to harden budget execution punishment, to establish project expenditure budget management system, to improve dynamic and the whole process of supervision and management system. It can provide theoretical guidance for the recent implementation of GFMIS in Dingxi City and also serve as an example for poverty areas nationwide alike.