Based on our survey on the public department budget of one western province in China, this paper summarizes the problems of budget management and implementation into five aspects, namely, lacking of standards for basic expenditure and project expenses, incomprehensive department budgetary plan, weakening constraint on department budget implementation, shirking legislature supervision and enormous gap between budget and final account. Then this paper discusses the corresponding reasons depending on the management theory. At last, this paper puts forward the suggestions on how to improve the public department budget management in China. © 2011 Springer-Verlag Berlin Heidelberg.
CITATION STYLE
Zhu, Y., & Zhao, S. (2011). An empirical study of one western province public department budget inChina. In Communications in Computer and Information Science (Vol. 210 CCIS, pp. 147–153). https://doi.org/10.1007/978-3-642-23065-3_23
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