Study On Consummation Of Budget Management In Government Department In The Political Perspective

Since the Chinese Economic Reform, along with our country socialist market economy and democratic politics development. The deepening of the fiscal and taxation system is the key-point of how the government continue to improve the fiscal and taxation system it is also the power source of realizing the target of Chinese socialist. However, if we want a deepen and smoothly developed reform of the fiscal and taxation system, we must at first do a good job in reforming government budget system. No coordination of government budget system, planning and optimizing the allocation of reorganization, no reasonable and effective tax system. Meanwhile, budget management must be a government behavior in accordance with the laws and regulations on the fund-raising operation, through the effective use of funds and monitoring to push on reform and consummation of government financial activities. The public finance system determines national decision-making and control financial resources but the national system is too difficult to directly to achieve accurate, reasonable and scientific effect. Therefore this reform must be a bottom-to-up way., which must be based on the summary to the final budget management of public finance. Department budget determines public financial standardized operation, in line with the socialist market economy system, and also the basic in accordance with the law of the construction of socialist political civilization.Structurally, a total of six part of the article from the introduction to the conclusion. The introduction mainly introduces the current some domestic and foreign theoretical research to the budget reform, analysing the current research background and significance to the reform of the budget. The first part of the article analyzes the political budget, about six kinds of main budget politics theory as the foundation, the concept and significance leads to budget and the department budget, and the reference and analysis of the development experience of foreign advanced American England Department budget. The second part of the article mainly reviews the development course of our country’s department budget, and analyzes its development status and problems, the last of our departmental budget management significance to clarify and deepen. The third part of the article analyses the case in a National Tax Bureau in China as example to our department budget in order to explore the existing problems, and to study the causes of these problems. The fourth part of the article, combining with the development experience of developed countries on a section of our existing problems and the practical case of a bureau, this paper focuses on how to consummate the system of budget management in our department, the development path of exploration effective way with the basic national conditions of China. The conclusion once again stressed the importance of the reform of budget management in our department, pointing out China’s departmental budget reform achievements and existing problems, hoping to provide a little research, insights and ideas to improve the progress of the departmental budget reform in China, promote the improvement and progress of public finance management system in our country. In general, the purpose of this paper is to learn from a political point up to analyze and study the departmental budget in China and China’s tax system reform. Budget management is not only a technical problem, but also a strong political nature of the problem, it is the objective requirement of the socialist market economic system, is a more important measures of governing the country according to law, the construction of socialist democratic politics.