A Study On Public Budget Reform In Zhuzhou City

The third Plenary Session of the18th CPC Central Committee stressed:We will adopt a com-pletely standardized, open and transparent budget system. The focus of budget review will b-e extended from fiscal balance and deficit scale toexpenditure budget and fiscal policies. Publi-c budget is one of the important means for central and local governments to manage eco-nomic and social affairs and adopt economic adjustment. Since reform and opening up, the idea of public budget has been deepened in government budget. The result is that the level of government budget management has improved and public budget management in our country has gained great progress. However,inrecent years,fromstart to now, the refor-m of budget system has entered a stage of relatively slow development. The content of refor-m turns from innovation of concrete means to improvement of reform system. We meet som-e bottlenecks along with the progress of reform, which calls for deeper level of research. T-herefore,to complete a study on fiscal budget system, we should select a proper sample and then carefully canalyze it, in order to find out the root course behind the problem and get ways to solve the problem.Zhuzhou city of Hunan province would be a proper sample for study on reform of public bud-get system. The reform of public budget system in Zhuzhou began in2001and entered a new s-tage in2006. In2013, budget performance management sy-stem was put in practice. Public bud-get system is becoming mature gradually, pla-ying a crucial role and effectively guarantees the healthy development of Zhuzhou economy and society.This paper at first introduces background of the study,value of the topic,relevant literature in China and abroad,and co-ntents and research methods of the study.Then,it researches and reveals existing problems in decision making system and expense control methods of public budget management and the article also analyzes the cause of the problem.The paper goes on to introduce some advanced theory achievimints and international experience.By cases and comparison,it shows the main features of budget editing and controlling in developed countries,in order to raise some operable policies and suggestions for improvement of public budget system in Zhuzhou.Atlast,according to actual situations of Zhuzhou,the article puts forward some suggestions on the reform of public budget system.