Study On Government Budget Management In Tangyin County

With the heavy stress of economic downturn and mighty task of reform and development in 2015,we need to strengthen government budget systems,positively and reliably promote government budget developments and scientifically manage county-level government budgets.On one hand these methods can standardize financial allocating sequences,control and reduce administrative costs,and increase the service efficiency of financial capital.On the other hand they can also enhance the transparency of budget management,prevent corruption from the source,and establish a long term mechanism of frugality and anti-corruption.The Communist of China established the overall objective of comprehensive deepening reform in its Third Plenary Session of the 18th CPC Central Committee,and put forward the specific demands on improving budget management system on which " the government report" also made arrangements.On August 31 rd,Second session of the tenth meeting of the NPC Standing Committee passed the "National People's Congress Standing Committee on revising ' People's Republic of China Budget Law'(hereinafter referred to as the "Decision"),and re-promulgated the revised budget law.The Decision started from January 1st 2015.The new budget law fully implements the spirit of the third Plenary Session of the 18th CPC Central Committee,fully reflects the general requirements in the fiscal and tax reform made by the CPC Central Committee and State Council,and reflects the recent successful experience of financial reform and development.Meanwhile it also leads a direction for further deepening fiscal reforms,and achieves a major breakthrough in many aspects of budget management.The budget law that is the basic legal system in fiscal field plays an significant role in the China special socialist legal system.The publication of the new budget law is not only an important outcome of the national legal system construction,but also landmark event in the construction of a financial institution.It represents that China has made a solid step forward in the establishment of a comprehensive standardized,open and transparent modern budget system.Although county-level government has made great efforts in budget management,it still has some issues to promptly fix.By systematically researching the status of Tangyin County budget management,this paper wants to study the problems of county-level government budget management and their causes,and find an effective way to enhance government budget management.This article is divided into five chapters.The first chapter is the introduction.The second chapter presents the basic theory and successful practice.The third chapter illustrates the Tangyin government budget management status.The fourth chapter discusses the main problems of Tangyin county government financial budget management and the reason analysis.The fifth chapter puts forward the Tangyin to strengthen the management of the government budget proposals.First,based on analyzing the research background and significance and illustrating domestic and overseas government management research outputs,this paper proposes its research approach,methods and contents and describes the basic theories of government budget which include connotations,characteristics,compilation methods,functions and component system.At the same time,this part also introduced the new budget law after the implementation of the change of government budget management.Second,Western economies have worked out a set of budget management methods and systems which are adapting to the market economy requirements.By studying them,this article briefly introduces some foreign local government budget management successful experiences on 5 different perspectives:the establishment of budgeting agencies,budget preparation,budget implementation,budget supervision,and budget performance evaluation.It also introduces the consecutive important reforms made by Jiangsu Province on extra-budgetary revenue and expenditure management,government purchases,department budgeting,treasury concentrated payment systems and performance management,in order to provide some references for county-level government budget management reform.Third,by conducting the Tangyin County government budget management related research,consulting the relevant archives on Tangyin County overview,economy situation and budget income and expenditure,deeply investigating the Tangyin County budget organization,budgeting process,budgeting methods,learning the budget adjusting situation by on-the-spot interview,realizing the budget controlling circumstances from informal discussions,widely collecting the budget feedback information,this article forms its analysis on Tangyin County budget management and found out its 6 potential problems including government budgeting department has too much power,the budgeting time is relatively too short,the budget methods are not very scientifically,the management of budget execution is not sufficient,the supervision vulnerabilities existed and the feedback of government budget is not in time.Finally,to fix these problems this paper proposes some corresponding suggests that are separating and balancing government budget authority and innovating budget organization,working out budget plan scientifically and rationally,making overall arrangements for budgeting timetable,promoting performance managing methods and establishing performance evaluating system,reinforcing government budget payment management to insure financial money revenue,enhancing government budget supervision to guarantee money security and efficiency,and Deepening the budget reform and boosting the establishment of budget controlling system,in order to further formalize the budget management of local government.In addition,the innovation point of this article is to introduce the performance budget and the budgets of information in the basic-level government budget.I hope we can through the technology of the era of large data,as well as the concept of performance budgeting,raise the use efficiency of the government budget.And at the same time,we can improve the government budget supervision measures,to ensure that the budget can implement,received actual effect.But the government budget management reform has a long way,this paper puts forward the suggestions aimed at the actual situation of the local government budget management.This is one idea to solve practical problems.But specific suggestions of actual implementation result remains to be further verified.By the way,this article does not demonstrated detailed evaluation and incentive system,because of the grassroots government budget management appraisal and incentive situation at present.In fact,this paper does not detailed demonstrate the assessment and incentive system of the budgeting implementation since in the basic government it only happens once a year and it only takes up 10 points out of the total 100 points.Now it is scored by Bureau of Finances together with other objectives in the end of each year.But the problem is still worthy of further in-depth study from the theory level.