The Research On Expenditure Budget Management From The Perspective Of The Governmental Revenue And Expenditure Classified Of China

Along with the transformation of government functions, as well as by China's financial management during constructive finance of the Period of planned economy to public finance, the problems of Chinese Governmental Revenue and Expenditure Classified and Expenditure Budget Management become more and more prominent, and the community's voice to enhance transparency in the government budget and strengthen financial supervision is increasingly high. Therefore, by choosing the government revenue and expenditure classified as the breach point, the present paper not only has theoretical value, but has practical significance.The Government budget for scientific categorization is comprehensive, accurate reflection of the fundamental premise of government activities, and a basic task of the expenditure budget management. The present thesis attempts to make the Governmental Revenue and Expenditure Classified as a core and takes the reform of Governmental Revenue and Expenditure Classified as the chance, in the Governmental Revenue and Expenditure Classified and Expenditure Budget Management on the basis of research by the Governmental Revenue and Expenditure Classified and the relationship between Expenditure Budget Management, in order to increase transparency of the budget, strengthen financial supervision system to provide protection.This paper will creatively take the Governmental Revenue and Expenditure Classified as the breach point to make a study of the Expenditure Budget Management problem; Classification and economy classify the function that the Governmental Revenue and Expenditure Classified with organic union of the classification of Expenditure Budget Management impact of together, and as a guide to deeply analysis the Governmental Revenue and Expenditure Classified on the structure of expenditures, efficiency, scale effects; and combine it with the current reforms of Governmental Revenue and Expenditure Classified, the budget through the implementation of performance management methods, the implementation of a firm budget expenditures, the introduction of the competition mechanism budget funds, sound intergovernmental transfer payment system and improve the government's financial reporting system. The all is to continuously improve our budget management.