The Reform Of The Budget Of Our Government

China is in from of a planned economy to a modern market economy restructuring, and in this process has also been promoting the reform of our government. To carry out government reform, budget reform bears the brunt. The 16th Party Congress proposed the thought of "Three Represents" for the government reform, which provides a clear goal to build a representative of the overwhelming majority of the people's interests, efficient and clean government, which also pointed to the budget management reform objectives and direction.Budget is the basic system of the government budget, the most critical aspects. It is not only a change in the budget methodology, but also for the improvement of financial management system, a reasonable definition of the scope of government activities, supervision and constraints have an important role. To build a scientific and rational, standardized and transparent, rigorous strict, fair and equitable budgeting system in promoting the reform of the entire government budget is essential. Budget is reasonable or not, it will greatly affect the regulating role of fiscal policy instruments, affecting the financial functions of the play. China's current status quo is, all levels of government budget and the budget results of the implementation of the gap is very big budget, the program itself there are more irrational. To solve the budget issue that must be the method of preparing the current budget reform, a long time, has not been budgeting to our country in depth, fundamental reform, directly affect the effectiveness of fiscal spending.This paper combined with China's national conditions and put forward the views of the reform of budget preparation, its original intention is to make our budgeting system more scientific, rational, transparent, fair and operable, reflecting the budget the seriousness and authority. These opinions about the reforms include: the preparation of the budget of the legal and policy basis for supporting convergence, budgeting enough time, scientific and standard, budget accounts details clear and complete functions.The government budget is the management of the whole process and aspects, which permeated with a rich theory, method and technology. This paper focuses on the preparation of the government budget, the first chapter proposed the background and research purposes, citing the views of some scholars at home and abroad, the research methods of the author, innovations and research structures. The second chapter deals with the budget, the government budget, the budgeteering prepared by the relevant theoretical concepts, highlight the status of the budget management system of our country. ChapterⅢanalyses the current budget of our government's shortcomings from 5 important aspects, including the preparation of legislative, the preparation of annual, the preparation of the composition, preparation methods, the preparation of transparency. Chapter IV based on the analysis discussed in the previous chapters, drawing on some domestic scholars to improve the preparation of our budget on the basis of research results for the third chapter of the budget preparation 5 deficiencies, respectively, proposed personal opinions about the reforms. Chapter V proposed the conclusions of this research.