Research On Central Department Budget Reform

Since the early days, China began to explore the department budget and in 1998 established the financial framework of public finance reform goals, marking the deepening reform of departmental budgets into the stage. Since 2000, the central government budget began trial operation, and the process of preparation of the departmental budget continues to mature after 15 years. With the government information open gradually and government budget becomes more transparent, the department budget has gained more and more attention in recent years. However, the existing department budget management still have many problems, such as the budget being not serious, management being non-standardized, transparent use of funds, lacking of process supervision, which requires in-depth study of government budget theory, meanwhile, drawing the successful experience of the Western countries in the related fields,analyze the existing problems of the department budget, and proposed proper and effective measures to further promote the reform of departmental budget.Used qualitative analysis and quantitative analysis, literature analysis, comparative analysis and so on, the paper introduces the theory of department budget system, including departmental budgets connotation and characteristics, comparison with the traditional budget, history, as well as the theoretical basis, then by collecting 5 ministries 2010-2013 budget and 2011-2013 final accounts data, analysis the status of central public sector budget, preparation and implementation, summed up the problems of departmental budgets that currently exist. The problems as follows; low department budget transparency; unreasonable departmental budgeting; big difference between departmental budgets and final accounts; low refinement level of the budget public accounts; messy public data; public information hard to understand; incomplete segment revenues budgeting; time defects of preparation of departmental budgets; un practical expenditure quota standards; the non-accurate the project budget; the unscientific existing financial management system; budget implementation is not in place; problems of financial statement preparation. Through the research and analysis on the advanced experience of the western developed countries in the relevant legal system of budget institutions, setting, budget preparation, budget review, the degree of attention to the department budget, the budget implementation and other aspects, focusing on the Chinese present situation and the requirements of deepening fiscal reform, to explore the path of perfecting our in the central department budget reform, the paper puts forward the following suggestions: improving the legal status of public budget, further amendments and refinement "Budget Law"; to continue to use the unique advantages of the Department’s website; and fully play department news conference interaction; explore the depth of public opinion to extend the power of the mass media budgeting cycle; strengthen budgetary quota management; further refine the budget; strengthening budget execution control; strengthen auditing the accounts department; strengthen auditing supervision and inspection.