Research On Budget Management Of County Government After The Implementation Of The New Budget Law

The government's ability to perform its functions,to provide public goods and services,and to maintain its normal operation is inseparable from public finances.All the public financial revenue and expenditure must be arranged and controlled through the government budget,so the government budget is the cornerstone of the entire financial system,it is on the one hand the allocation of national financial resources program,on the other hand it is the important national governance means.With the advancement of reform and opening up and the rapid economic and social development,the development of China's budget system has never stopped the pace of progress.In 1994,the old "Budget Law of the People's Republic of China"(hereinafter referred to as the old budget law)promulgated,the old budget law promulgated,China's budget system has undergone departmental budget reform,treasury centralized payment reform and government procurement reform.At the same time,the budget of the government has been included in the budget management,the budget review and supervision has been improved,and the budget is open.The old budget law is becoming more and more obvious.In 2014,the Standing Committee of the National People's Congress passed the decision to amend the old budget law,announced the new "People's Republic of China Budget Law"(hereinafter referred to as the new budget law),the new budget law from January 1,2015 shall come into effect.The new budget has improved the comprehensive and open budget system,refined the government budget preparation,improved the budget control mode,standardized the local government debt management,improved the supervision and supervision mechanism and increased the accountability.Theoretically,the implementation of the law solved the previous government budget management practice in many chronic illnesses,the county government budget in the "full caliber" budget system,the implementation of the budget open,improve the budget editorial procedures,strengthen the NPC review and supervision,standardize government debt a breakthrough in progress.The new budget law to a certain extent,consolidate the fiscal and taxation system reform and modern budget system construction results,but because the new budget law implementation time is relatively short,the relevant supporting system and regulations are still perfect.At present the government budget is mainly based on economics theory and the theory of public finance,the government budget in terms of macroeconomic theory and calculation model of relatively detailed research on government budget on the micro level only in principle,legislation,the lack of guidance of theory research,combined with the new budget law execution time in short,the research of the county government budget management under the background of the implementation of the new budget law is even less.This paper combines the Y F District in the implementation of the new budget law after the budget management,in the process of government budget management as a clue,from the government budget preparation and approval form,government budget execution and adjustment is not strict,the government budget supervision and evaluation is not perfect,the government budget management needs to be improved with several aspects elaborated the implementation of the new budget law after the county government budget management problems and causes,combined with the county departments lack of professionals,to subordinate units to control weaknesses and other unique characteristics,puts forward the reform proposals from creating good budget management environment,improve budget execution process,improve the mechanism of government budget supervision and evaluation.To provide theoretical and practical guidance for the implementation of the new budget law at the county level and all levels of governmentbetter and deepen the reform of government budget.