After The Financial Crisis In The Context Of Budget Management System In China

Departmental budget reflects the government's flow of revenue and Expenditure, Today, the world economy is Changeable, the situation China economy faced is extremely complex,in the process of Socialist market economic system's depth development and Public Finance System's gradually establish,the department budget Plays a key role . Some achievements had been made since the departmental budget reform was first lunched in 2000 in China, Through ten years exploration and practice the reform has established departmental budget management mode and running system matching with international tradition and socialism market economy system. But there are still many disadvantages: short period of budget preparation; lack of rational expenditure form system; shortness of preparation and examination experience in program budget; information asymmetry between budget departments and financial department; existence of a short period without budget; low budget management transparency; matching reforms lag and so on. Therefore, it is most urgent to deepen and improve departmental budget reform.This paper takes improving Chinese departmental budget management system as the research aim, concludes the achievements and deficiencies of the departmental budget reform in China since2000,compares the constitution process and practice of developed country, includes the successful experience, Several analysis methods are used in,this paper. Such as: case—analysis method, comparison method and so on. On the basis of using international departmental budget management experience and considering conditions in China, some countermeasures and recommendations concerning how to deepen departmental budget reform are put forward.Firstly, the paper analyzes the deficiencies of traditional budget management in China, And concludes the achievement and deficiencies based on the practice of budget innovation.Secondly, Through analyzing the characteristics of departmental budget system in developed country such as: America, England, some common characters are summarized, such as: perfect and specified legal provisions; economic forecast relatively over a long period of time; clear and definite stipulations about funds usage in budget preparation and implementation ; flexible budget supervision methods and so on. Finally, On the basis of using international departmental budget management experience and considering conditions in China, some countermeasures and recommendations concerning how to deepen departmental budget reform are put forward. In the first place, in respect of departmental budget preparation reform,rational expenditure standard and budgetary norm criterion system should be established in order to achieve real integrated budget, and departmental budget preparation procedure and methods should be improved. Secondly, in respect of departmental budget implementation reform, the departmental budget increase and adjustment should be in control strictly. Budget seriousness is supposed to be maintained and budget transparency should be enhanced. Thirdly, in respect of departmental budget supervision system reform, whole course supervision form budget preparation, budget approval, appropriation to funds usage should be realized, and budget funds effect should be traced. Fourth, in respect of matching measure reforms, budget laws and regulations system should be improved. Centralized payment system by State treasury and governmental procurement system should be carried out comprehensively. Government revenue and expenditure classification reform should be propelled sequentially. Manpower resource management system should be established and perfected. Current government budgetary fiscal system should be innovated. Departmental budget management computer technical support should be strengthened.