System Path and Technology Path to Fiscal Management Innovation

摘要

This paper explores the path to fiscal management innovation from two aspects,system and technology. Specifically,the system innovation path is to standardize expenditures of governments and to a certain extent transfer taxation administration authority to the governments of lower levels so as to balance the public support capabilities among governments of all levels;technology path is to build up government fiscal management information system (GFMIS) and facilitate the scientificalness and standardization of fiscal management through high centralization and effective integration of the public data of and public control over the core fiscal departments.