Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Budget and final accounts

On the Development of Department Budget Reform

Author JiangXueMei
Tutor ZhangXianMing
School Jilin University
Course Public Administration
Keywords department budget development public finance performance budget budget management system.
CLC F812.3
Type Master's thesis
Year 2004
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Along with the market economy system gradually going deep , especially after joining the WTO, the economy of China merges into the whole world economy more and more, the government functions of the planned economy system can not adapt to the development of market economy ,which urges to change the government functions.Fitting with the government functions changing , the market economy finance is the public finance by all means, not the constructive finance of traditional planned economy system..As the necessary result of the development of market economy ,the positive and active construction of the public finance will change the government function thoroughly because of the important position of finance . The modern public finance is that a kind of" efficient finance", that is to say that establishment of efficient government and finance is a key to the public finance construction . Government budgeting is an important path to keep public finance efficient,and the government budget is also an important carrier to perform government functions and carry out national policies.Through department budget the government budget system of our country is undergoing a complete transformation, which is an important step for the finance of our country to move forward to the public finance .We discuss the reforms of <WP=43>department budget first on the background and contents then on the current problems and lately on the measures of promoting the reform and the direction of its development.The traditional cardinal budget of our country which has not yet escaped from the budget of the planned economy system, has not adapted to the market economy system, even has become the resistance of the process of democracy development and the government functions transformation,and is no longer in harmony with the integrated world economy , therefore we must reform the traditional budget system thoroughly. Department budget reflects the principle “overall income and overall expenditure”,place the department on very important position .Expenditure is divided into basic expenditure and project expenditure.Basic expenditure is budgeted by all kinds of quota calculated scientifically.Project expenditure is budgeted by method of project detabase management.Department Budget is so detailed that it includes not only concrete unit and project but also budget items reflecting expenditure function.Having been put in force for four years,department budget reforms makes much headway,which has reinforced the budget binding force,has well controled inflation of organization and staff,has solved technical poser of budget,and has increased finance efficiency.Through experiments of department budget reform,we <WP=44>accumulate much experience and find many problems,such as , no scientific quota system,no sound synthetic budget system,backward methods of budget revenue and expenditure classification,no manoeuvrability of the project expenditure,vague scope of department budget,no communality beteen department budget and government plan.If these problems could not be solved,it would affect department budget reforms and the goal of it.In order to solve these problems,some new measures are listed in this paper,in which the establishment of quota system and item performance reviewing system is discussed as an important part ,in which I raise more scientific and detailed principles,methods,programs and measures.Although department budget reform is an important part of public budget system reforms of our courtry,itself can not change the state of low efficiency of traditional budget system .Apart from department budget reform,we should practice government purchasing reform and national treasury central paying reform so as to realize efficient finance.Departmen budget which is to solve government budgeting can help finance efficiency from source and theory,but low efficiency of finance also result from lacking control of budget executing.Department budget reform has made some progress,it is high time that reform the budget exec

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