Innovating Government Budget Management

Since the end of last century,Department budget and Treasury single account system have been tried,but the government budget management reform has been stagnant in China. First of all,the article analyzes existing problems about the Chinese government budget management on the basis of 2014 audit report; Then the theory basis of the innovation of government budget management is delved.; Finally some suggestions are put forward.,Such as the unity government budget; hardening budget constraint; Establishment、implementation and supervision of Government budget are divided into three independent departments; Establish financial ombudsman system.