Australian Department Budget Documents and Its Enlightenment to Chinese Department Budget

摘要

With long term efforts, Australia federal government has established a mature budget publicity system; its departmental budgets documents have the remarkable features of convenience, planning and performance. As an example, Australian health and aging department budget gives us a paragon to draw lessons from. Through the investigation of the budget documents, we find three main directions to the future budget publicity reformation of Chinese government. Firstly, completing the content, which means providing more comprehensive and detailed financial information; secondly, enhancing the transparency of budget, making the budget documents truly easy to read; finally, carrying on performance budget reforming, establishing a scientific performance budget drafting and evaluation system.