| Since 1998, the government of our country has carried out a series of reforms of public budget system to adapt to the development of economy and society still further and establish a financial system which conforms to the actual situations of our country. The reforms have improved our country’s socialist market economic system and public financial framework, which has brought great changes to the original budget system. Thus, as a budget participant, the maritime sector which takes charge of budget management is faced with new challenges and great pressure. As a result, it’s very important to improve budget management to better serve the development of maritime industry.Set in the reforms of financial budget system, this paper is based on the industrial characteristics of primary budget unit of maritime sector and a lot of related references. The object of this study is the budget management of X Maritime Bureau and the research methods include case analysis method and comparative approach. Based on some basic theories, such as Public Choice Theory and the Theory of Public Finance, this study analyzes the current situations and existing problems of the budget management of X Maritime Bureau and studies the reasons why these problems have appeared. Apart from these two aspects, this study also tries to find out the countermeasures to solve the problems and to provide effective recommendations and advice for the budget management of X Maritime Bureau through reading literature and drawing lessons from the experience in the budget management of maritime agencies at home and abroad.This paper argues that,we should give full consideration to the budget system, budget organizationã€budget management system and ability of budget managers. And then, to advance the reform of budget,to innovate the working methods.Finally, this study is expected to help promote the budget management of X Maritime Bureau and make it more scientific, reasonable and effective, and thus better serve the development of maritime industry. |