Practice And Consideration Of The Government Financial Resources Budget Management In Shangyu

Since the Reform and Opening-up, size and structure of our governmentincome and expenditure has undergone great changes. The general budgetrevenues and expenditures in the traditional way, as a measure of the keyindicators of government revenue and expenditure budget system, becomeincreasingly unsuited to the economic and social developing needs. The factswhich do not meet the actual needs of the local government budget managementare mainly in the following areas: the lack of unity and integrity in thegovernment budgeting, various decentralized-managed funds which lead to thedisability of the government’s macro-control, property rights relations between thegovernments in different levels, which is difficult to directly reflect. Therefore, inorder to meet the economic and social developing needs, to build the model ofgovernment budget management that is in line with local realities becomes amajor issue.Shangyu has carried out the government financial resources budgetmanagement since2004. It has innovated the budget to improve the financialmanagement capability, strengthens the financial resources which focus on theformation of the funds, and deepens financial reform to strict expendituremanagement. It has also established a government budget management system inline with its local realities, achieved scale effect of funds, and improved the abilityto concentrate financial resources for accomplishing large undertakings. Besides it has initially formed the centralized treasury payment, government procurement,and financial performance evaluation system of the composition of budgetexpenditure execution management.This thesis takes the case of the government financial resources budgetmanagement in Shangyu, studies its specific practices of the government financialresources budget management, and analyzes its effectiveness and problems. Onthe basis of learning from the experience of budget management in the developedcountries, the thesis proposes countermeasures to perfect the government financialresources budget management in Shangyu.The thesis can be divided into six parts. The first part mainly expresses theresearch background, significance, ideas, research contents and methods. Thesecond part is the government financial resources budget management practices inShangyu. The third part is the effectiveness of these practices in Shangyu. Thefourth part is the analysis of the problems in the government financial resourcesbudget management practices. The fifth part mainly summarizes the experience ofbudget management in the developed countries. The sixth part is thecountermeasures which perfect the government financial resources budgetmanagement in Shangyu.