The Study Of Tangshan City’s Department Budget Reform

Department budget as a political decision making process, reflects the various departments of public activities. Financial fund allocation between departments by decision of distribution system, how to be more scientific, advance the department budget decision-making democratization, compiling department budget to become one of the important tasks of financial budget management system reform. After more than a decade of reform deepening, the department budget has become the social public widely concern about the hot spots and focus, and get the attention of the whole society now.The Treasury Department budget reform in 2000, is the "two up two down" the budgeting process. At present, with the fiscal function transformation, gradually establish and achieve modernization that meet the needs of modern local fiscal system, is of great significance for the optimal allocation of resources, public security. Therefore, I choose the local budgetary reform as research subject, hope to establish a compatible with the socialist market economy system of public finance system.This paper briefly introduces the study of reform of department budget related theoretical, basic concept and characteristics, and the current local fiscal budget management mode in China and western countries, in tangshan budget at the corresponding level of specific reform practice, such as, with the method of combining theoretical research and empirical research, induction, case study, literature reference and field survey results of department budget reform, elaborates the present situation and reason analysis, analysis of current status of whole department budget reform in China, analyses and summarizes the department budget reform achievements and deficiency, in view of the public expenditure responsibilities defined enough science; The imperfection of the budget system, the democratic decision-making is in a stage of form; The lack of long-term planning and use of public funds management; Loopholes in financial supervision issues, both at home and abroad, this paper advanced in department budget management practices and experience, and individuals to participate in the financial work understanding and the understanding of finance, put forward a series of measures to promote the development of our city economy Suggestions and countermeasures, in order to help the actual work of our department budget reform and using for reference.