Research On General Public Budget Managementin Y City,shandong Province

The Resolution of the Central Committee of the Communist Party of China on Major Issues Concerning Comprehensively Deepening Reform puts forward: "Finance is the foundation and important pillar of national governance,and a scientific fiscal and taxation system is the institutional guarantee for optimizing resource allocation,maintaining market unity,promoting social equity and realizing long-term stability of the country".Finance supports the governance and operation of a country,and it is an important carrier and means for the government to fulfill its duties and allocate resources.At the same time,the revenue and expenditure of finance need to be realized through budget,which has been used as a tool of government revenue and expenditure arrangement since it came into being to support the normal operation of the government.It can be said that budget management is the core content of finance.In the development of our country for more than 70 years,our government’s budget system has also undergone many reforms.Generally speaking,the reform of the budget system is always consistent with the economic system,obeying and serving the whole.At present,the total expenditure of the four budgets of China’s five-level governments is about 42 trillion RMB,which exceeds one-third of China’s annual economic total,but the amount and scale can’t fully represent the efficiency of resource utilization.In recent years,all localities and governments at all levels have been actively exploring the budget system,and the budget management level of all localities and governments at all levels has been continuously improved,and the achievements in the fiscal budget reform are also very remarkable.However,while we see the achievements,we can’t ignore some shortcomings.Based on the above background and the author’s work practice,this paper uses the methods of literature review,participatory observation,interview,etc.to describe the research status at home and abroad from various angles such as economics and political science.At present,the research at home and abroad mainly focuses on the macro-theoretical level,mainly expounding various budget models and analyzing their advantages and disadvantages.The micro-level involved is relatively small,and there is a lack of guiding theory introduction,even less specific research on a municipal government.Therefore,this paper takes Y City,Shandong Province as the specific research object,and investigates the current situation of general public budget management of local governments at the first level in our country.The research scope includes four aspects:general public budget preparation,implementation,performance management and supervision.At the same time,it points out the existing problems and analyzes the causes,and puts forward improvement suggestions based on the advanced practices of developed countries and other regions,hoping that Y City can overcome its shortcomings in general public budget management and improve the effectiveness of government budget.