Research On Public Sector Revenue Governance Issues

Public sector is an organization had served the society and had fulfilled the accountability raised and used money by law. However, as far as a series of serious finance problems is concerned, such as, raising charges by transgression, finance funds impropriated etc. Then, we can draw a conclusion it doesn't fulfill the accountability faithfully. At present, the society focuses on how to resolve these public sector revenue issues. The author attempts to design apublic-sector-governance model to revolve the current public revenue issues on the whole. The thesis includes five chapters. As follow:Chapter 1 mainly introduces the concepts of public sector and public sector revenue governance etc. The part illuminates the cause of using the word"governance"instead of the word"management".Chapter 2 demonstrates how to settle the revenue problems in public sector in virtue of principal-agent theory , public goods theory, public choice theory and public budgeting theory.Chapter 3 summarizes firstly some main governance measures at present. Subsequently, the part analyses its defects and the reasons for present public sector revenue governance measures.Chapter 4, which is the core of the article, firstly sets up a framework of public sector revenue governance .Secondly, the part discusses mainly how to revolve the present public sector revenue problems by some measures, such as, to innovate present public budgeting management system, to establish effective internal control system, to strengthen supervising and auditing function, to ameliorate information report system. The author attempts to design a public- sector-governance system of China to revolve the current issues on the whole.Chapter 5, which is the last part of the article, discusses how to Integrate Financial Management with Public Sector Revenue Governance in public sector. At the some time, the author puts forward some advice.