Research On Transition Issues Of Chinese Government Financial Budget Preparation

Government budget is the government's basic financial revenue and expenditure plans, it can not only strictly control the revenue and expenditure, but also become a most effective tool to guide and control all the government activities. The reform of our country's budget system also makes efforts to explore and advance with the times. However, with the development of the national economy, the scale of the budget continues to expand, the number of issues needs to be improved and perfected in the budget process.Among them, preparing a budget plays an important role in the process of budget, which is a starting point to express and find public interest. We have many aspects in preparing a budget to learn from the developed countries. Some domestic scholars and people who work for the congress also do research from different angles to improve budget preparing but lack of systematic analysis for each link. Therefore, the author combines own work practice and theoretical viewpoints and gives a comprehensive analysis on the budget preparation in the content of incomplete, non-standard, low-quality, and lack of transparency,etc. and put forward to the corresponding measures. This paper has six mark of parts:The first part expounds the importance to prepare a budget scientifically,prudently and accurately and introduces the ways of thinking and methods. The thesis sums up the theory and documents of public budget on nation tier and area tier. The second part summarizes and compares government budget preparation model between some developed countries and domestic countries. The third part expounds Chinese government current situation of the budget preparation and analyzes the active government budget by the modern budget management idea. The forth part summarizes and analyzes the main problems that Chinese government faces in the budget preparation currently . On the basis of the forth part, The fifth part gives corresponding suggestions and policies on the transitions of the budget preparation.The innovation lies: Through the analysis of the government budget which is under the concept of modern budget, the author points out the conflicts between the active government budget management system and concept of modern budget. The article uses the scientific methods in budget preparation from developed countries for reference to analyzing budget preparation which need to be improved. and put forward to corresponding improvement measures.