Research on China's Government Budget Management Reform from the Perspective of Budget Management Process

This paper analyzes main existing problems of government budget management and offers countermeasures from the perspective of government budget management process.The problems are mainly in following aspects:incomplete budgeting,limited supervision of People's Congress on budget approval and soft budget constraints.Moreover,budget audit and evaluation cannot fully reflect the government fund safety and capital effectiveness.In order to improve the compliance and performance of budget management,this paper puts forward several suggestions such as building 6 + 1 government budget system,improving budgeting through power balance and technical adjustment,strengthening the supervision of People's Congress on budget approvals,hardening budget constraints,normalizing budget implementation as well as strengthening the function of national audit and performance evaluation to promote government budget management reform.