The Impact Of The Reform Of Expenditure Economic Classification Subjects On Budget Management

With the rise of the new public management theory and the transformation of government functions,the public's attention to the efficiency of the government's performance of functions and participation in the budget disclosure have been increasing,and the original budget management system can no longer meet the existing needs.The comprehensive reform of the economic classification of expenditures implemented in 2018 has made government departments at all levels begin to attach importanee to the eeonomic classifieation of budgets.Therefore,taking the expenditure economic classification subject as the basic tool of budget management as the breakthrough point,and looking at the reform of budget management system through the reform,it is of great theoretical and practical significance to strengthen budget management and build a comprehensive,standardized,transparent,scientific and restrained budget system.The classified accounts of expenditure are an important part of the classified accounts of government revenue and expenditure,the basis of budget management,and an important tool for budget preparation,budget execution,final accounts,disclosure and aceounting.The appropriateness of the tools directly affects the integrity of the government budget preparation,the efficiency of budget implementation,the effectiveness of budget disclosure and the credibility of the government.In this paper,it is by spending on economic reform as the breakthrough point,through to the changes before and after the reform of budget management,economic theory to analyze the spending classification reform will be the impact on the budget management,and then around the case analysis,so as to explore the practice of the reform effect,and provide more practical significance for strengthening budget management.From the existing research results,there are a lot of research results on the classification of government revenue and expenditure,and a lot of literature on the government budget management.However,there are few studies on the budget management from the perspective of the reform of expenditure economic classification subjects.Economic classification in this paper,the selection of creative spending this perspective,the process and results of before and after the reform of budget management theory analysis and case investigation,put forward to the unity of"three calculate system safeguard,the improvement of the budget management reports,and accelerate the construction of expenditure standard quota system,in order to spending economic classification effectively improve,deepen the management system of the budget and government accounting reform performance,comprehensive budget management of a contribution.