Author(s)

Jingxin Huang¹, Hongsheng Xia²

Management School, Jinan University, Guangzhou, China.

Finance is the basis of national administration and an important pillar; scientific fiscal and taxation systems can optimize the allocation of resources, maintain market unity, promote social fairness, and achieve long-term stability of system security state. In this paper, through studying related official documents of government financial reform, I put forward my own views on the location of fiscal functions; studying the advanced budget management system of China and foreign countries can provide direction and reference suggestions for the reform of local government financial departments. This article provides a good advice and a theoretical basis to the modern financial reform which is about to begin.

Government Financial Reform, Finance Management, Advanced Budget Management Mode, Function Positioning, Local Finance Department

Huang, J. and Xia, H. (2014) Research of Chinese Government Financial Reform Based on the Comparisons of Advanced Budget Management Modes. Journal of Financial Risk Management, 3, 185-191. doi: 10.4236/jfrm.2014.34016.