The Scale of Fiscal Revenues and Expenditures Continues to Expand

Prior to 1980, although there had been many changes in the province's budget system regarding the municipalities and counties under its jurisdiction, and although there had been variations and changes in the specific methods of management and in nomenclature, basically, however, it had consistently just been a system of budget management in which both revenues and expenditures were put under unified control and were fixed once a year. Starting in 1980, however, there has been a major reform in the budget system. The province began to implement, with regard to the municipalities and counties, a "separate kitchens" system of budget management in which "the revenues and expenditures of each level are separated and delineated, contracting is done on a level-by-level basis, a proportion of revenues is remitted upward (subsidies are made by fixed amounts), and the system is set for five years at a time." Furthermore, there was effort to improve and fine tune the system in the process of implementation, and this has mobilized the enthusiasm on the part of all levels of government for managing finances.