Study On The Reform Of Budget Management System Of Government Departments In China

Today in our country all levels of government fiscal overall ramework, occupies the important position of department budget, department budget reform of the system of public fiscal system reform in China are composed of the important and indispensable primary content. Of department budget management system reform in our country is deepening in recent years, beginning in2000, after tenyears of exploration and practice, the reform has made great progress. But, stillneed to constantly improve in many ways, such as the department budget performance management is still relatively lags behind, the lack of systematic research,and as sbudgets on the choice of the thickness, prepare the pattern of the budgeting, supervision strength, transparency, etc., these also need to continue to improve. District in our country’s government at or above the "budget law" after carrying out gradually implement the department budget, but in many places the township-level government carry out the budget, there is no mandatory rules, as thenew budget amendment new rules the establishment of "township and village level are set up a budget", township-level department budget will be carried out throughout the country, so the township-level government department budget needed further legal and theoretical guidance.This paper methods of using the method of contrast analysis, for example,this paper introduces the related theoretical definition of the concept of departmental budget system, including the definition, connotation of department budget and the importance of reform, etc., and then analyzed the effect of the departmenta l budget system reform has made, summed up the current problems of government budget management system in China several big aspects, respectively is the lag of department budget performance management, imperfect not detailed enough,establishment mode, review of National People’s Congress supervision is weak, inthe absence of township-level government and its departments budget transparency is not high, and then analyzes the influential elements of the department budget management system reform, such as ideology, management system and legalenvironment factors, the last for more than six problems, to perfect our countrygovernment budget management system reform path were discussed, and put forward the following Suggestions: promote the department budget performance management, refine the department budget, the annual and long-term budget management system, accelerate the process of its legal system, perfecting the township-level government budget and promote nationwide public sector budget.Research contents in this paper, through the above superficial, aimed at promoting department budget management system reform in our country, to make the department budget to governments at all levels should play a role and effectiveness, and constantly improve and deepen the reform of the our country’s public financial management system, compatible with the socialist market economy system.