Research On Deepening The Reform Of Departmental Budget In China

Composed of three parts, the article focuses on the research of further deepening thedepartmental budget reform. The first part expatiates the main contents and great significantof departmental budget reform , in the mean time, gives reference to foreign budgetmanagement. According to the current situation of departmental budget reform , the secondpart analyzes its main problems and constraint factors. The third part outlines and proposesthe solutions and policy suggestions, aiming at the existing problems.In order to gradually establish the budget management system adapting to the socialistmarket economy, improve the methods of preparation of budget management andstrengthen the function of budget management, in recent years, most of the provinces ofChina have carried out various forms on implementing departmental budget reform, detailingpreparation of budget management and strengthening budget management. Retrospecting thepractices, the reforms has basiclly set up a general framework of departmental budget, whichis obviously more timing, scientific, legal and standard. However, there are still manyproblems need to be researched and solved at this preliminary phase of the reform, especiallytake into account of the constraint of some objective conditions and those long-timeaccumulated effects of old systems and mechanisms.As a innovation of budget management system, departmental budget reform need tocontinuously probe and improve itself during practices, based on summarization and referenceto internal and external practice and experience, so as to establish a more just and transparentsystem , of which, departmental budget plays the most important role. It should be morescientific, strengthening the budget constraint. Consequently, we should further improve andemphasize the function of budget management, constantly improve the budget preparationmeasurement, perfect the current ration standard system and subject budget appraisalmechanism. It is necessary to enhance the authenticity and veracity of the budget so as toinsure those administrations and social undertakings have the proper capability ofimplementing their responsibilities, exerting their functions legally, and providing morepublic services. Combining the reform of undertaking units, adjust and optimize thefinancial expenditure structure, research and establish the financial supply policies, break theprevailing benefit allocation pattern and redefine and standardize the financial support scope.Reform the operation mechanism of budget management, adjust the setup of organizationsand their relevant power and responsibility. To a proper extent, separate the preparation andoperation of budget, emphasizing the supervision function of finance and put different stagesof budget such as preparation, approval and implementation into legal supervision. Establishthe effective balance mechanism of the government potency on budget, and try to make thefinancial management more democratic which fully absorb and take the public opinions intoconsideration. Open budget to the society gradually, enhance the transparency and constraintof budget. Establish and improve budget management system and relevant measurement,actively and safely push the reform of the subject about government revenue and expenditure,including and accounting system. Make sure on one hand, the reform both be suitable forChinese situation and be consistent with the international practices, on the other hand,different stages of budget management can be legally referred. Strengthen the construction ofbudget management legal system, revise and adjust "budget law" and the related budgetmanagement laws and policies, enable different laws and systems have link-up between eachother, so as to try to create a healthy circumstances of budget management laws and policies.