The Reform And Research Of The Government Budget Management In Our Country

At present, China’s government budget management system are consist of the public budget, the government fund budget, the state capital budget and social insurance fund budget structure, thus forming a dual budget system with Chinese characteristics. Among them, the public budget, also known as the general budget, is the most important Chinese government budget. It has the longest history and the largest scale. Also, it is the main target of the government budget management, and therefore it has relatively high degree of the scale budget. In resent years, government fund budget, the state capital budget and social insurance fund budget are the product of budget management reform. Although they cannot be compared with the size of the public budget. With of the reform of budget management, which with the public budgets, has become an important part of China’s dual budget system. Now, they are becoming the implementation of a full-caliber budget management.From the beginning of the 1990s, China step to the pace of budget management reform. In the constant exploration, our government continued to regulate the management of public finances. Gradually, we introduced the government fund budget, the state capital budget and social insurance fund budget. They promote each other in the reform, and had made remarkable achievements. Now we are forming a public budget including the main government fund budget, the state capital budget and the social insurance fund budget.Achievement of the government budget management reform is obvious, the reform is gradual, so achievements are bound to be phased. If we cannot keep up the pace and continue to find problems and solve them, it is difficult to achieve sustained development. In practice, our government budget management system still need to strengthen budget authority, management techniques and full-caliber budget management, to achieve further development.January 1,2015, the new "Budget Law" went into effect. In the historic moment, how to further strengthen the budget management reform is under scrutiny. In addition to in-depth study of new "Budget Law" and strictly implement the new "Budget Law" spirit, we should continue to deepen the full-caliber budget management. Constantly reinforce budget management work and further strengthen government funds are necessary to the management of the state capital budget, the government funds and the social insurance operating budget.