Budget management is the government's scale of fiscal revenue and expenditure、Income Source、Plan for expenditure use，Not only policy means to regulate the national economic and social operation goals，And the state's handling government and market、Government and Society、Important tools of many relationships between the government。Budget Management includes multi -party interest adjustment，Continuous struggle around the budget system，Promoting the emergence of modern western countries，It has also shaped the basic border of the modern government、Main functions and policy tools。Since the 18th National Congress of the Communist Party of China，my country actively deploys and improves the reform of the budget system。The 19th National Congress of the Communist Party of China clearly proposed "Establishing a comprehensive and standardized transparency、Standard science、A strong budget system "。The budget management system is one of the core content of the budget system，Tell Chinese budget management stories，Further improve the budget management system，helps to promote active fiscal policies more active，Accelerate the realization of national governance modernization goals。

　　bet365 live casino games

Socialist construction period，The task of budget management is mainly for industrialized financing、Implementation of industrialization。Gradually build a new government and enterprises in socialist transformation、City and Rural、After the relationship between the government and society，my country has formed the profits of state -owned enterprises to pay、Various taxes、The price of scissors in the price of industrial and agricultural products is the main source of financial funds raising channels，The budget management system for establishing unified collection and paids，Comprehensively ensure the production and construction investment of each front。The highly concentrated budget management model has gradually derived bet365 best casino games from insufficient incentives and constraints、Low capital efficiency and other issues。other，It is also facing a narrow range of fiscal expenditure、Dilemma that cannot meet the needs of public service。

Early reform and opening up，The primary task of budget management is on the basis of optimizing the budget expenditure structure，Focus on stimulating new economic vitality。For this，my country starts to improve rural production relations from improving the purchase price of agricultural products，Adjust the city's production relationship through decentralization，Using financial packaging to mobilize the enthusiasm of the local government，Effectively promoted the process of market -oriented reform，Forms tax as the main body、Financial fundraising channels coexisting in various channels such as profitability，The budget management system with the main content of the financial contract。Where，Fiscal expenditure focuses on the cost of digestion reform、Enhance the supply capacity of public products to provide motivation for development。

To enhance the central macro -control ability、Build a budget management system that is compatible with the socialist market economy system，my country implemented a tax division system in 1994，Starting to strengthen the function of the country in the re -distribution of national income，and gradually follow the requirements of the public financial framework，Standardize fiscal revenue and distribution frameworks，Optimized adjustment of fiscal expenditure structure, etc.。The government's absence of the absence of off -site issues in the public domain is steadily relieved，The relationship between the government and the market has entered a new stage -the market entity status is even more highlighted，Public service supply capacity enhancement，Macroeconomic overall stability，Economic development has achieved attention。

Enter the new era，The main contradictions in our society will be transformed，Corresponding expansion of the national governance category。Matching the "Five -State" (Economic Construction、Political Construction、Cultural construction、Social Construction and Ecological Civilization Construction) The overall bet365 Play online games layout and "four comprehensives" (four comprehensives "(comprehensively build a well -off society、Comprehensive deepening reform、Govern the country in accordance with the law、Comprehensive and strict party governance) strategic requirements，Budget Management Reform has also continued to advance。to speed up and improve the construction of standard science、Specific transparency、A strong budget system is targeted，Actively cope with the problems of imbalance in development。At the income end，Focusing on enhancing economic development stamina，Perfect the tax system、Promoting large -scale tax cuts and fees。At the same time，Introduction of new financing channels such as local governments special bonds to make policy coordination。On the end of the expenditure，Actively support deepening the supply -side structural reform、Fighting three major attacks, etc.，Give sufficient support and guarantee for the establishment of a well -off society in an all -round way。The reform of the budget management system is to adapt to the change of financial pattern after the reform of the tax system，and provide a good foundation for strengthening government governance in some public and communist fields。

　　Perfectly guarantee the reform of the economic system

For a long time，The fiscal revenue and expenditure reform with the budget management system as the main content has become an important support for my country's economic system reform，Budget management has effectively guaranteed the smooth progress of economic and social system reforms。

First, always closely linked to the main contradictions，Fighting in the macro and long -term establishment of budget performance targets。Thanks to the continuous guarantee of the budget，After the founding of New China，my country has established independence、Compared industrial system and national economic system。The market -oriented transformation phase since the reform and opening up，Reform of the budget management system to break the situation，Continuous reform of the budget management system provides incentive guidance and support，The main thrust of becoming the development of the national economy。

Second, the budget and policy are highly integrated，Fully reflect major policy guidance，Ensure the implementation bet365 Play online games of the party and the state's public governance goals。From the establishment of New China to the present，my country has long passed the deployment of the unified financial work conference for a long time，Coordinated and coordinated decisions、Plan、Budget establishment and execution work，strongly supports the implementation of economic and social construction and a series of strategic deployment goals。

Third, pay attention to the management of revenue and expenditure budget，Tax and fee burden should match the performance of fiscal expenditure。my country's budget management has always been emphasized to organize income、Time to pay for it。Although I have experienced the experience of increasing fiscal revenue organizations due to objective needs at a specific historical stage，But the premise is based on ensuring that all citizens and the basic needs of the public。When the compliance in all aspects is higher、When the negative impact is relatively small，Budget management performance can always be fully demonstrated。A typical example is the levy of public grain (agricultural tax) in 1950，The revenue of public grain that year accounted for 41.4%of the total budget income，Farmer burden is very heavy，But it also received widespread support from the masses for ensuring the victory of war and the recovery of production。

Fourth, pay attention to the division of the responsibility of intergovernmental affairs and expenditure as the starting point，Promote the two enthusiasm of the central and local governments。Streaming of the financial relations of the central land is a major problem that countries have faced for a long time。During the period of socialist construction，Try to decentralize the management authority of the enterprise and adjust the fiscal revenue and expenditure arrangement accordingly，Promote the process of accelerating the industrialization process。Reviewing the institutional arrangement and economic development trajectory before and after reform and opening up，A prominent difference is whether the budget management system clearly defines the power and responsibility of the central and local governments，How much autonomy is given to the local government。

　Continuous deepening budget management reform

Current，my country is in a critical period of building a well -off society in an all -round way，You need to coordinate the prevention and control of the epidemic、In the context of accelerating the high -quality development of economic development，Further improve the reform of the budget management system。Taking the reform of the budget management system as the breakthrough，Promoting fiscal policy improvement and efficiency，Accelerate the goal of realizing the modernization of national governance。

First，On the basis of improving budget and policy fusion，Strengthening performance target leading role。Over the years，Industrialization and market -oriented reforms lead the direction of my country's budget arrangement，Budget Management has always reflected the requirements of industrialization and market -oriented reforms。Budget and policy fusion、Budget goals reflect policy goals，Become a typical feature of Chinese budget management。The current downward pressure of the economy increases、The international situation is complex and severe，Need to increase the integration of budget revenue and expenditure and macro policy，Establish the direction of budget funds based on the deployment of central decision -making，Establish a budget expenditure performance target that is compatible with the requirements of emergency needs and high -quality development requirements，Better guides the whole country to actively act as a，Promoting active fiscal policy into a strong national governance efficiency。

Second，We must pay attention to the comprehensive impact of fiscal expenditure and policy，Scientific evaluation budget performance。performance is the foothold of the budget。Compared to the past，The current market is more open、higher factor liquidity、People need more diversion for the people's needs for a better life，Some non -expected outputs that may occur in fiscal expenditure and policy are more attractive。At the same time，The scope of budget management has a wider range，fiscal expenditures and policies for one region or industry are more likely to affect another region or industry。In view of this，More need to fully bet365 best casino games consider the policy of the policy、Oddling effects and overflow effects，Accurately identify the effect of budget income and expenditure policy，Provide solid theoretical support to adjust the fiscal policy in a timely manner。This also puts forward higher requirements for performance evaluation methods，Establish a scientific budget performance evaluation system，Cause and effect analysis around expenditure and policies and output and effects，Carrying out cost income account。

again，To adhere to the people -centered，Coordinating Promoting Revenue and Expenditure Budget Management。Tax and fee burden should match the performance of fiscal expenditure，Requires us to continuously improve the benefits of the use of fiscal funds as a key link for enhancing fiscal sustainability。my country has always attached importance to income budget management。Current private enterprises、Difficulty in small and medium -sized enterprises，Increasing risk of unemployment in low income groups、Insufficient living security，It is in a period of high sensitivity to taxes and fees，In particular, strengthen revenue budget management。Evaluation of fiscal revenue compliance and structural rationality should be increased，Make sure the implementation of tax reduction and fee reduction policies，Leading resident employment、Basic people's livelihood、The main body of the market is grasping and grasped。

Last，On the basis of summing up experience and lessons，Accelerate optimization of the division of intergovernmental power and expenditure liability。Under the impact of the epidemic，Local governments are always grasping "six stability"、The front line of promoting the "Six Insurance" work，The distribution of fiscal funds this year also sinks accordingly，Budget management system mechanism changes with this。"Six Stability" "Six Insurance" involves economic development、Minsheng Security and other aspects，Opportunities for the division of the right to plan and economic and social development should be used as an opportunity for inspection and expenditure liability，Further optimize the division of revenue and expenditure of the central and local governments、Promote the division of Bet365 lotto review inter -government inter -government income and expenditure reform，Clear power and responsibility、Smooth operation、Vibrant intergovernmental fiscal relations。Based on this，Form Standard Science、Specific transparency、A strong budget system，In order to provide an institutional guarantee for active fiscal policies，Accelerate the realization of national governance modernization goals。

　(This article is the State Social Science Fund major project "Research on the Reform of the New Era of Chinese Budget Performance Management" (19ZDA072) phased results)

(The author is a professor at the School of International Economics and Trade at the University of International Economics and Trade)