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Practice and Exploration of reform of departmental budgeting

Author: LiuXiuLing
Tutor: HuXuanNeng
School: Central University for Nationalities
Course: Public Administration
Keywords: Departmental budgets Reform Baotou City
CLC: F812.3
Type: Master's thesis
Year: 2011
Downloads: 222
Quote: 1
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Abstract

Since 1998, China's financial system began to gradually shift to the public finance system. This is an inevitable requirement for the development of the socialist market economy, is also an urgent need to resolve the various contradictions and problems in the social and economic life. Proposed by the 17th Party Congress: \, increase input in public services. improve the financial system below the provincial level, and enhance grass-roots government to provide public services and the implementation of fiscal and taxation systems conducive to scientific development, the establishment of sound paid use of resources and ecological environment compensation system. \reform, improve and perfect the socialist market economy and public finances of the direction. From the current situation, improve and perfect the system of public finance, the task is still arduous, there is an urgent need for a strict budget, a reasonable balance of payments, regulate the operation, strict supervision system, so China in recent years to carry out a wide range progressive, department budget, treasury collection and payment, \Department budget management system is the core of the reform of the financial system as a whole. Departmental budgets as government departments as a unit, reflecting all income and expenditure of the department budget prepared by the financial department at the People's Congress examined and adopted. Each department to prepare a complete budget, it is the department in accordance with the functioning of the need to be prepared by the grass-roots units, escalation, review, summary, comprehensive reflection of the sector in the budget year revenue and expenditure of the Financial department and submit to the legislature approved a comprehensive financial plan in accordance with the law. Departmental budgets to reflect the revenue and expenditure of the various government departments, government functions to adapt to the continuous improvement of the socialist market economy, matched with the establishment of the framework of public finance market economy. Departmental budget can be seen as a basic framework for management and control of the budget of the government and the legislature, which is part of the modern budget system, financial management and international standards is one important measure. China's reform of departmental budgets since its inception in 2000, has been 11 years. After 11 years of efforts, through constant practice and exploration, China's reform of departmental budgets in complete unity to promote the advancement of the budget, regulate the safety, scientific validity, fair and reasonable, open and transparent has made great achievements, basically completed the from traditional functional budget to departmental budgets, from the general budget to the budget, the extensive budget from the simple to the fine changes in the budget, financial management according to law, democratic management, science and finance concept has gained, to create the perfect public the new situation of the financial system, widespread recognition and understanding of the community, to build a harmonious society, the establishment of the basic framework of public finance to adapt to the market economy system requirements to play a positive role in promoting. But at the same time, we should also see that the current system in the presence of some deep-seated problems yet to be resolved, the efficiency and effectiveness of public expenditure has not been fundamentally improve, uneconomical use of funds is even more common waste. This article briefly describes the theoretical foundation of the reform of departmental budgets, the difference between the meaning and characteristics of the reform of departmental budgeting and explore the departmental budgets with the traditional budget analysis of the current department budget reform in China the status quo to Baotou specific reform practice, for example, in-depth analysis of the summary of the effectiveness and shortcomings of the reform of departmental budgets, it puts forward the process of reform efforts to resolve several issues, drawing on the main approach of the U.S. government departmental budgets, Baotou City to further deepen the reform of departmental budgeting suggestions, with a view to gradually improve our department budget management system, establish and improve the modern budget management model with Chinese characteristics to make a useful exploration.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Budget and final accounts
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