Chinese Government Fund Management And Standardization Research

Government funds is one of the non-tax income,and is also an important part of the government revenue.The definition of government funds is that the government raises money from citizens and corporations and other organizations according to the laws and administrative regulations and other relevant documents to support the development of infrastructure.From the beginning to now,the scale of our country's government funds continues to expand,from 1 trillion yuan in 2008 gradually rose to 4trillion yuan in 2016,making a great contributions to government revenue.In recent years,our country attach great importance to the management of government funds,and the State Council,the Ministry of finance has also formulated a series of rules and regulations to regulate the government funds' management activities.However,the management problems still exist at present,and these problems mainly in three aspects: collection management,distribution management,and use management.This paper's main line is the process of government funds' management activities,based on quasi public products theory,fairness and efficiency theory,fiscal decentralization theory and principal-agent theory.Firstly,this paper analyzes the present situation of our country's governmental funds.Secondly,makes study on the problems existing in our country's management of government funds and analysis the main reasons.Thirdly,draw lessons from international experiences,such as United States,Canada and Japan.In the end,this paper construct a standardized management system of governmental funds and put forward effective suggestions.In this paper,the author puts forward for the future development direction of government funds,and build a system of standardized management system,through empirical analysis and normative analysis,combined with the related research,hoping to make great contributions to the government funds' management standardization.