On Our Budget Expenditure Management System Reform

With the acceleration of the development of economic system reform in our country, government function is undergoing profound changes. In order to adapt to this change, we must reform traditional budget expenditure management system and set up a new system that conforms to the development stage of socialistic market economy, which is called public expenditure management system. XiangHuaicheng, the secretary of Ministry of Finance, pointed out at the national financial conference of 2000: "We must realize the importance and urgency of the expenditure reform from the political height of establishing a stabilized, balanced and strong state finance. We must give priority to financial reform and work hard to strengthen the management of the financial expenditure and quicken the steps of reform and improve the service efficiency of the financial fund to set up quickly a new financial expenditure mechanism which lays stress on economic benefit, and is reasonable in structure, normative in management, powerful in restraint, and suitable to the development requirement of socialistic market economy. " His speech, we can say, has put forward a clear goal for the construction of the budget expenditure management system in our country. So, in the present financial practice, to quicken the reform and innovation of the expenditure management system of the budget is very important, which will further management system reform and development in our country.According to the development trend of the public expenditure management system and advanced public expenditure management system of the developed country in recent years and on the basis of absorbing traditional budget expenditure management system experience and considering fully the national concrete national conditions, this article attempts to explore a new public expenditure management system which is suitable in our country and aims to solve effectively some problemsexisting in the budget expenditure management system that our country faces at present.The thesis contains four parts.Chapter 1: This chapter explains the intension of the budget expenditure management system of our country and function on national economic development and introduces further the historic evolution of the budget expenditure management system of our country.Chapter 2: This part analyzes the questions that exist in the management system of the expenditure at present in our country and summarizes the reason that leads to these questions.Chapter 3: This section introduces briefly the experience of the public expenditure management system in the world, especially U. S. A. and Australia and, on the basis of comparative analysis, sums up several experience of public expenditure management system in the western countries.Chapter 4: This chapter explains the meaning of the public expenditure management system in our country, clarifies the goal and principle of the public expenditure management system of our country clearly and taking into account the respects of restricting financial total value, raising financial fund allocation efficiency and controlling the operation efficiency of the financial fund, puts forward the basic ideas in setting up the management system of public expenditure of our country.