Governmental Budget Management: Theory,Methods And Technology

Our country is in the transition from planned economy to market economy, and the public finance framework is establishing. The process of the reform is promoting our governmental management, in which the government budget reform is in the first place. "Three Representatives" forwarded by the 16th National Congress points out the definite aim for our governmental reform: such a government should be erected who represents extended people's interests and who should be high effective and probity. It also orients our governmental budget reform.The management runs through the whole course of the governmental budget, which involves abundant theory, methods and technology. This thesis focuses on the budget-prepared and the budget-supervised. Beginning with the requirement from public finance and the theory of management, the paper collects and studies the theory and technology of the budget-organized and the budget-supervised. Then sees about the appliance of these theories and technologies by empirical study , which is spread out onthree lays------the foreign practice, the inland general practice and Yangzhou governmentpractice.Based on the first- and second-hand reference material, the empirical part of the article examines the models and concrete actions of the advanced countries, and summarizes their successful experience. By comparative analysis, on the basis of examining the inland general practice and Yangzhou government practice, this paper tries to find problems and find out the difference with the developed countries and then find out the reasons, which can enable us to acquire enlightenments for further reform of the governmental budget management.