Analysis Of The Central Departmental Budget Management Reform In Our Country

Central departmental budget is an important part of China’s public budget. Public budget is the cornerstone of public finance which is the basis and an important pillar of national administration circulate. Study on the management reform of central departmental budget, has important theoretical and practical significance.China’s central department budget reform has been started 15 years, the central department budget management system initially established, the management level improved significantly. At the same time, there are some problems which are not adapt to the needs of national modernization management also, such as, budgeting time is short, the budget plan and work plan of the government are lack of prospective vision, the level of budget auditing is not high, the quality of budget adjustment process should be improved, the overall budget planning ability and the assessment methods of budget enforcement should be improved, the management of the funds which are apart from financial appropriation need to strengthen, the promotion of government purchase service is slow, progress of performance management reform is slow, the internal control system need to be perfect, the audit quality need to be improved, the degree of budget transparency is not high, the budget basic work is not solid, the level of budget information technology is not high, the construction of high level qualified personnel of the budget cadre team don’t get enough attention and so on.This article analyzes the causes of these problems drew on the perspective of the specific budget department. On this basis, this paper studied the reference significance on behalf of the Untied Kingdom and the United States budget management system, combine the national conditions of our country, in view of the existing problems, through the classical government management theory, new public management theory, the gradual reform from top to bottom theory and logic based theory, offer a proposal from the angle of central departmental budget budgeting, budget enforcement, budget performance, budget supervision, budget transparency, basic work, promotion of information technology, cadre team construction in order to deepen the central department budget management reform:First, further promote the management reform of central department budget compilation and adjustment, forward the beginning of budgeting, extend the budget preparation time, improved and gradually abolish the "two up two down" mode, implement the temporary budget at the beginning of the year to avoid the budget gap period, strictly controlling the budget adjustment, perfecting the budget adjustment program, use zero base budgeting, cancel the carry overbalances funds; Second, deepen the central department budget enforcement reform, strengthen the overall power of the department in the budget enforcement process, according to the complexity of principle, give full play to the department internal budget management information superiority in the department budget expenditure items, set a new budget implementation appraisal index, further strengthen the management of non-fiscal appropriation funds, to achieve the target of comprehensive budget as much as possible, and improve the budget system analysis report execution and final accounts; Third, vigorously promote the reform of department budget performance, tamp the performance appraisal foundation, enhance the application of budget performance analysis; Fourth, strengthen the supervision and management of central department budget, improve the internal control system, improve the level of the national audit office’s audit and policies suggestion; Fifth, strengthen the central department budget public management, expand the scope of budget disclosure, improving the budget disclosure quality, improve the budget open manner; Sixth, to do a good job of budget management foundation, consolidate the foundation of budget management, perfect the budgeting personnel quota standard by region and industry, carry out the capital stock and the assets stock inventory; Seventh, strengthen application in the promotion of information technology,the ministry of finance should committed to improve the quality and friendly degree on budgeting software, departments should strengthen the budget management information application in the daily work; Eighth, strengthen the construction of budget cadre team, increase the research funds investment, strengthen the cadre professional training.