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2024-12-21 11:22:03
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This article obtains from the concept of policy paradigm and paradigm shift, combed the budget in our country since the founding of the process of the reform of the administrative dominant paradigm from 1949 to 1980, 1980 to 1999 of the separation of paradigm, and the tax reform in 1999, the finance management emphasis to the direction of the budget, and gradually put forward the fiscal expenditure should serve the public, budget mode should be transparent democracy, building a service-oriented paradigm, realize the standardization of the budget process management paradigm, and now also discusses some problems including budget reform in our country at present stage the lack of related laws, supervision mechanism is imperfect, and so on.Based on previous development and status quo of budget system in China in the future also made a positive outlook