The Problem And Countermeasure Research Of Department Budgetary System In China

Department budgetary system implementation is refined as an important addition of fiscal expenditure management reform and department budgetary management regulation. Based on the feedback results from responsible authorities, the practice of department budgetary reform achieves the expected effect.Year 2010 was the first year of department budgetary publicity in China, according to the documents"56-department units'2009 annual budget and other financial balance audit results"released by The National Audit Office, the extent of carrying out and implementing department budgetary policy meet unexpected problems. Referring to the objects of finance department, in 2011, it is required to strengthen overall budgetary control, refine budget planning, push forward the combination of asset management and budgetary management, the combination of budgetary planning and budgetary implementation, improve scientific and fineness standard of budgetary management. In further, it demands to strengthen basic work of budgetary planning, perfect standard system of expenditure and the methods of project inventory management, improve the budgetary decision-making mechanism, deepen centralized payment by treasury, government procurement and business card reform. As far as more, the finance department also states that it is necessary to enhance budget implementation management, reinforce the normalization, security and effectiveness of budgetary fund allocation, payment and usage. As more important, part of budget will be open and detailed to"item."As a result, the research of rebuilding budgetary system and deepening department budgetary reform is the basic requirement of building public finance.Referring to the practice of the government budget control in Western developed countries, this dissertation fully analyze the effect and problems of implementing department budget in China and put forward the countermeasure approaches to improve department budget reform in China. This paper develops the further ways to perfect department budgetary control. It considers that the financial department must build authority of law of budgets, improve legalization construction of department budget, refine the department budgetary standard, and formulate department budgetary establishment methods. It is also acknowledged to structure reasonable subject's classification system of receipts and payments, build completed accounting calculations systems, add performance appraisal to the department budget system, and strengthen the transparency of department budget.