Higher Vocational School Teachers coaching abilities_0.docVIP

Higher Vocational School Teachers coaching abilities [Paper Keywords] budget system; the reform-oriented [Abstract] From the late 90s of last century, our country step by step design, implemented a series of budget system reform measures, these reforms on all levels of government financial management concepts and institutional change had a guiding role in selection. The budget system reform is an ongoing process of deepening the party’s third plenum of the budget proposed to evaluate the performance, in fact pointed out the budget system reform. Articles draw on the experience of Western countries, budget reform, budget reform proposed by China’s current focus. 1, the traditional budget model The modern system of public budgets, formed in the 19th century, is currently the academic community commonly known as the traditional budget model. Theoretical model of traditional budgetary control of expenditure control is the detailed description of key items of expenditure in the budget to its budget priorities of the budget inputs strictly controlled. In the traditional budget model, the budget request is for the bottom-up form, the budget decision-making is based on base plus growth pattern made. In general, the budget sector agencies need only to incremental expenditure budget request for review. In the traditional budget model, the resource allocation is based on the budget base, the budget incremental part of the decision-making depends largely on political bargaining. Of course, the budget base of the formation and maintenance also depend on the political bargaining. Therefore, the efficiency of resource allocation model that there are problems. 2, and rational process of budget reform and implementation issues According to Section in accordance with (19401 views, the public budget, the basic question is: ‘on what basis, decided to allocate a certain amount of funding the activities of A rather than the activities of B?’ Obviously, this is an on resou