| At present,China's budget management system reform has been advancing,and local departments have made new progress in budget management.However,there have been some problems in the reform process,such as the lack of perfect budget system,the separation of budget process and policy process,the implementation and analysis of budget In place and so on.If we can not find the problem in time and solve the problems encountered in the reform,the effectiveness of departmental budgets will be inevitably weakened,the budget reform process will be affected,so we should pay close attention to the causes of the problem and study scientific solutions.This article first introduces the theory of three budget management theories,which are progressive budget theory,public choice theory and policy process theory.By using case study method and case study of Y department J Bureau,this article detailed describes the scope of the budget preparation and the specific processof Y department J Bureau,studies the problems existing in budget management of this department,analyze the issues in three aspects that the imperfect legal system of the budget,the separation of the budgetary process and the policy process,and the analysis of the budget implementation is not in place,summarizing from the legal system,the budgetary process and budget execution,and then summarizes and analyzes the causes of the problems in the budget management of local governments in our country,including the budget legal system,the budget preparation system and the budget supervision system,and then draws lessons from the advanced modes and methods of management of the western government budget,summarizing the characteristics to provide our country with experience and enlightenment,and finally put forward countermeasures and suggestions to China's budget management from three aspects: deepening the reform of budget compilation and execution,improving the budget supervision mechanism and perfecting the budget performance evaluation system. |
PDF Full Text Request