Research on Institutional Arrangements and Governance Structure of Chinese County-level Budget Management

Chinese county-level finance has been facing a predicament, and vertical management below the provincial-level leads to county-level government departments dismembered and broken. Along with this, county-level governance structure has been changing slightly. Based on these backgrounds, this paper probe into the current situation and governance structure from the view of the difficulties of Chinese county-level budget management. Furthermore, the conclusion is put forward, such as adopting "urban-rural dual-style" governance structure, establishing and perfecting the full-caliber budget management system, and enforcing the roll cycle control by "medium-term plan" framework.