Research On The Optimization Of Government Budgeting System In China

With the development of economy and society,the deepening of our government budget reform is imminent.Government budget is a direct and important tool for guiding and controlling all government activities.And budgetary compilation is the most basic segment in the government budget system and the core of China's budget reform.The reform of our budget system has been continuously explored in practice,and it has been trying to keep up with the trend of the times.However,with the increasingly rich material and cultural life of people,the scale of the government budget is constantly expanding and some issues also need to be improved and improved shown in the process of budgetary compilation.Therefore,the optimization of the budgetary compilation system is not only the analysis and transformation of the problems such as the compilation subject,the compilation procedure,the compilation method and budget compilation refinement and so on in the existing budgetary compilation system of our country,but also the improvement of the budget compilation structure's framework,so that the activities of the government are subject to the supervision and restraint of people,and our country can establish a scientific and reasonable,rigorous and strict,standardized and transparent,fair and equitable budgetary compilation system.According to China's current budgetary compilation system,we analyzes the problems such as the complex relationship between the main body in the budget compilation system,the unreasonable approval time in the process of budget compilation system,the lack of science in budgetary compilation method,the simple classification in budgetary compilation content,the lack of transparency in supervision and so on.Through the reference and study of budgetary compilation system experience in Japan,New Zealand,the United States and other developed countries,we conclude that the deepening reason of the budgetary compilation system is the backwardness and lack of system.In the historical background of our country's adherence to the socialist road,the state government should keep pace with the times and combine modern budget management with traditional budget management.Draw lessons of the scientific aspects of the developed countries in the budgetary compilation system,analyze the aspects to be improved of China's budgetary compilation system,put forward ideas and countermeasures.First,the determination in the level of right accountability.Second,the innovation in the level of mechanism.Third,the guarantee of legal and supporting measures.These reforms will be interim,and they will continue to deepen as China's budgetary compilation system continues to evolve.