The Research On County Government Budget Procedure Of China

As a important policy implement of finance, government budget take on three function: deploying resource, assigning earning, macroscopic accommodating and controlling. It exists as income and expenses plan, becomes basic existing form of public finance, and becomes basic carrier of Chinese public finance frame. The consummating on government budget procedure can make government budget really take on its function. Now, the reform of government budget is going along. The reform will have important effect on the economic and political system. The local budget must keep up with the reform of central government budget. On the base of the theories about government budget, and with the fact of Xingshan county government budget in Hubei province of China. I try to put forward some advices.There are three chapters in this paper.First. I will discuss basic conceptions explanation and theories. Government budget procedure really is a process of constituting policy. Government budget procedure is also a process of corresponding and poising advantage , providing public goods , public selecting and gradualism.Next , I will use some theories which consist correspond and poise advantage theory , public goods theory, public selecting theory, gradualism , constituting policy to analyze the case of Xingshan county government budget procedure in 2004 .Last. I will estimate county government budget procedure of China. I will estimate on time, organ, method, content and condition and give some advices. I expect these advices can have effect on the reform of government budget.