| Budget management is the core of financial management, and is also the basis and blood relation of the government fiscal budget information. Under the market economy system in our country, public budget the orientation of public policy, as the democratic politics, rounds of clamor for the budget information is more and more big, according to the principal-agent theory, the citizens as a client, have the right to ask the government public budget, the government as a representative of citizens also have an obligation to public financial revenue and expenditure plan, supervise the exercise of supervision to citizens. Government budget is not only a government’s plans for the balance of payments and macroeconomic regulation and control of a tool, the public also should be the basic conception of democratic politics. However, in the aspect of public budget in China started late, in recent years, the government’s budget management level is improved greatly, but still there are some weaknesses and shortcomings. Today about public budget is still no perfect legal system of protection, public budget system lags behind, the government budget openness has been unable to achieve the real significance.Paper according to the present situation of our country government public fiscal budget analysis of main problems of our country public finance budget and its causes, puts forward the improving and perfecting the our country government budget public countermeasures and Suggestions. The thesis is divided into four chapters. The first chapter through to our country government budget the connotation and basic characteristics as the starting point, the budget for the government’s public lay a solid theoretical basis. The second chapter mainly introduces our country government budget public aspects of the status quo, from the Chinese government public fiscal budget system as a breakthrough point to carry on the analysis, highlights China’s local government budget and open some practice patterns. The third chapter is mainly to our government budget public problems and their causes were analyzed. The fourth chapter mainly analyzes the development direction of our government public fiscal budget and the solution of the problem. Including pay attention to the public of the government budget reform legislation, scientific to prepare the budget of the government, to perfect the government financial budget system, etc. In the final conclusion part, the author summarizes the article writing experience and the difficulty of the content, the paper review the overall situation, and points out the outlook of further research. |
