Study On The Further Reform Of County Budget Management Under The Framework Of Public Finance

At the end of 1998, the Ministry of Finance raised the reform goals that they would gradually establish the basic framework of public finance at the national fiscal work meeting. Since then, establishing a integrative public finance system becomes the target model of our country, and entered the operation phase.All financial transactions should be reflected in the budget through the budgeting methods, procedures and systems. The fiscal budget turns into the basic carrier to establish the framework of county finance in the form of revenue and expenditure plans. It becomes the definite needs of a market economy and pubic finance, and is the core of the publication reform of finance to carry out a further reform and perfect the county fiscal system.Comparing to practice, the theory of the budget obviously falls behind.This paper attempts to study how to advance the reform of county fiscal budget management under the framework of pubic finance, expecting to provide some advice for China's publication reform of county budget, especially for reform in Hunan province.This paper introduces the background and situation of this study at home and abroad, and the value and content of study on the deepening research on the management of county budget; reviews the public finance framework of the budget normal model; recalls the evolution of the county budget management system; analyzes the present situation of county budget management, the problem and solution existing in the further reform; raises the imagination putting on the reform of county effective budget system, for it is the basic orientation of the budget system reform to advance the effectiveness of expenditures in future . Finally, it makes some discussion on the further reform of county budget management system. Public Budget management supporting system is the implementation of the department budget, the implementation of a centralized treasury payment system, and the government procurement system, and a two-line system and the financial supervision mechanism. It is the key measure to establish a public fiscal operational system, and is also the core content of county budget reform at present and in the future.