On The Deepening And Perfection Of Department Budget Reform In County-level Regions

Department budget is an allocation scheme on financial capital amongdepartments, which reflects the path of public activities of a department. It’s a basicframe for the government and legisture to control budget. The deparment budgetreform in China set the first step in2000and has made great contribution onstandardization of the budget management system and improvement of the wholefinancial management.County-level government is the basic-level politicalorganization,it’s performance directly affects the healthy development of county andrural economy as well as the stability of grass-root society.However,the developmentof county-level department budget falls behind other levels and increasing number ofproblems are exposed.This has become a important topic in fiancial management ofcounty government.This paper focuses on county-level budget management and bases on the theoryof public finance,division of departments’ functions and public products. Countygovernment has a low administrative level and doesn’t have enough authority to makean economic decision as it’s superiors.At the same time,the budget scale is smallerthan the provincal-and-city-level,and differs a lot among regions, but it’s acomprehensive one. County-level financial management is vulnerable to thesuperiors,which becomes a disadvantage in budget management. The articlesummarizes the current situation of the county-level budget management and analyzesthe problems in detail,mainly on the construction of mechanism,the procedure andmethod of figuring out the plan,the approval and implement of budget and thesupervision.In the end,the paper puts forward several suggestions.The deepening ofcounty-level budget reform should abide by the principle of legislation andstandardization,start from the perfection of mechanism,normalize the procedure,strengthen constrain and increase transparency.It should concentrate on developingcounty economy and enhance financial guarantee,clarify the role and function of allthe department.Futhermore,computer science should be introduced and the formationof department budget should transform into thorough zero-base budgetThe article centers on county-level budget management and hopefully wouldhelp to the deepening and perfection of it through comprehensive analysis andconstructive suggestions.