The Study On Changes Of The Financial Management System Of China Since The Reform And Opening–up (1978-2007)

Economics determines finance, and finance impact on economics, which is an everlasting truth. After the third plenary session of the 11th central committee of the communist party of china, the transition on economics had been taken, with the purpose of reconstruction of the economics system and economics system of systems. Moreover, replace the highly centralized planned economics system to the socialist market economics system step by step. With the deeply probe and all-round deepening of the socialist market system, china found one way which had been suitable for Chinese condition and been provided with Chinese characteristics. Finance as an important part of the national economy, which has been involved with economic development and political stability, beneficial of the overall situation, inevitable make corresponding changes, so as to been suitable for the development of economics and society.This article from the national perspective of the financial management system and the background of economic and social development of 30 years of reform and opening, investigate the motivation,mode and effects of the financial management system in this thirty years. From the view of the changes in motivation, changes in the pattern of economic development is the fundamental driving force for the changes of finance management system. Meanwhile, financial management system which the government faced at different times is an important thrust of change. From the angle of the changes in manners, the change of the financial management system is a gradual process, which was not built in a day. From the view of the changes in effects, the changes of financial management system had been played a catalytic role, but with the economic reform, which has been need to improve and perfect again, because the old system had exposed the shortcomings.This article is structured into five chapters: the first chapter is an introduction, present the newest study at home and abroad,the basis of the theory and the object and significance of the study. The second chapter is the transformation of planned economic system: financial management reform 1978-1991.This is a transition period from the highly centralized planned economic system to the market economy system. The third chapter is the market economy system creation : financial management reform 1992-2001.The representative convention of communist party of china had been held in 1992.In this convention a goal had been raised that establishing the socialist market economic system. This indicates that china's economic and social development will enter a new stage and the financial management system change from"contract system"to"tax sharing". The fourth chapter is the deepening of the market economy: financial management reform 2002-2007.The strategic objective that building a moderately prosperous society had been raised in the 16th representative convention of communist party of china which held in2002.This indicates that china will enter the deepening of the exploratory stage in the building of the socialist market economy."Tax sharing"financial management system is also in line with market economy to the further development of phase change in public financial management system. The fifth chapter is the effects analysis: enlightenment of the changes in financial management system1978-2007.In this chapter, the author will inspect the future and effects of the financial management system.In this article, on how to divide the period of the financial management system doesn't according to its strict time limit, but by the economic system reform for the time division. This is mainly according to two reasons. First, the economic changes mentioned above, is the determinedly factor of the financial management system .The focus of this article is on highlighting the interaction between economy system and financial management system. Second, the process on the changes of the financial management system is a gradual process; this is mainly owing to the economic system reform in china.