The Route Choice on Promoting the Departmental Budget Reform in China

The departmental budget reform is began before more than ten years ago,which has achieved a series of targets such as the unified budget,the detailed budget and strengthening the budget constraint,but there are still some problems in the departmental budget reform,especially focusing on the vague reform objectives,unclear preparing actors,inadequate budgeting content and unsatisfactory result using,and these problems affect the more positive and far-reaching role of the departmental budget reform. Therefore,it is very necessary to seek the democratic path,the efficient path and the planning path to promote the departmental budget reform through analyzing the existing problems in the departmental budget reform,in order to improve the abilities of the procedural democracy using efficiency and scientific planning in the departmental budget,and finally make the departmental budget reform be conducive to more deep-stated target.