Research On Budget Management Of Grassroots Government

China is now in the important historical juncture of comprehensively deepening reform,the importance of Finance in national governance is becoming more and more important.In recent years,the Chinese government has conducted active reform and exploration of budgetary management.Through government budget management,the will of the people can be gradually transformed into action,and it can also achieve the government's goals and policies.Modern government budget management is different from marketable resource allocation,participating in the allocation of resources through interrelated and mutually restricted systems,and more emphasis on its fiduciary duty and the transparency and predictability of its participation.Reform the budget management scientifically,can make up for the shortage of the existing law,strengthen the government responsibility,ensure that the information public right to know,and can effectively development to promote democracy,safeguard the public interest to maximize what they can get.In this paper,through the perspective of the new public management theory,combined with the actual situation of J city budget management,using the methods of literature,comparative analysis,and system analysis to discuss the compilation,approval,implementation,performance evaluation and public of budget management.This article is divided into six parts:The first part explains the background and meaning of the research,and summarizes the research achievements both at home and abroad.The second part is the related theory of budget management concept,introducing the theory of new public management,new public management theory and the combination of the budget management.Budget management should be driven by the public,having foresight and emphasizes the output results.Four budgets were briefly introduced.The third part is combined with working practice.Each process of budget management in J city is carried on the summary and the analysis of existing problems,including preparation of caliber is not comprehensive,lack of accuracy;Examination and approval system defects;The enforcement of the charge is lax;The system of performance appraisal system has not been established and the public system is still to be perfected.The fourth part is to combine the theory of new public administration to analyze the related problems of J city's budget management.Including a lack of predictability and planning in the run-up to the budget;Lack of self-discipline in the execution phase;Performance appraisals lack constraints and public lack of democratic oversight.The fifth part is the question of the various processes of the J city budget management.The sixth part presents its own conclusions and perspectives.