Study On The Expenditure Budget Management In Shipping Support System

In order to establish the public financial system in conformity with the socialistic market-oriented economy, our country has launched a series of reforms about public expenditures management since 1999, largely including sector budget, the national treasury concentrates on paying and system of government procurement. However, some profound questions begin to arise with the deepening of expenditure reform. Therefore, how to continue enhancing the management of expenditure reforms is an important subject to be faced with for the management of expenditure of our country at present.The communication and transportation is a national foundation of the social and economic development, while the shipping support system is a safeguarding sector that can fulfill the waterway carrier security. On one hand, to build the complete well-off society poses a higher demand for the public service of the shipping support system. On the other hand, many problems exist in the shipping support system such as the unreasonable structure of the expenditure, the inaccurate budget for expenditure, the short funds and the inefficient utilization benefit. Thus, how to further the management reform of expenditure budget in the shipping support system is an important issue which concerns the sustainable development of waterway carrier in the new era.In order to frame a normal structure, efficient system of the management expenditure budget in shipping support system, this dissertation mainly expounds the management of expenditure budget in shipping support system and takes it as the research subject, through summarizing the domestic and international budget reform experience and investigating the reform experience on the management of expenditure budget in shipping support system, also analyzing the mechanism factor of improving the validity of the management expenditure budget by the game theoryand system theory method.The main work and conclusions of this dissertation are as follows: (1) After consulting the comprehensive literature and inquiry, this paper analyzes the relevant domestic and international research dynamic status, and concludes that management of expenditure budget involves some interdisciplines such as economics, management, political science etc. ,till now, however, which has not formed a unified budget theory; and that the direct guidance function of the budgeting theory of real example is limited to the budget reform of our country, due to the different national conditions, the regulatory budget reforms theory is still worthy of reference.(2)This paper analyzes the concepts of government's budget, government's budget for expenditure and government's management budget for expenditure, and illustrates the basic conception and principle of the game theory, also summarizes the experience and lessons of implementing the budget reform in the western countries.(3) Attempting to seek the way to improve the management efficiency of the budget expenditure and construct the management system of expenditure budget in shipping support system, by analyzing the Game play of the budget management, this paper points out such three aspects as strengthening the mask cost in working out the budget, increasing the punishment cost of the budget enforcement with bad result and strengthening the supervision for the budget manager, and puts forward the preferential order of the management reform of budget expenditure in shipping support system.(4) After defining the general quota concept, this paper expounds the connotation of the standard quota of the public expenditure budget from "input view" to "output view"; then produces the principles and methods of surveying the standard quota of the budget in shipping support system; finally proves the validity of the result by taking the standard quota of basic expenditure budget of Communications Administration Bureau of the Changjiang River as an example.(5) On the basis of summarizing experience of implementing the system of government procurement both at home and abroad, this paper analyzes the characteristics of government procurement in shipping support system and clarifiesthe goal and principle of the government procurement in shipping support system, structures the operating mechanism and supervision mechanism of the organization of government procurement in shipping support system, thins and standardizes the procedure of government procurement in shipping support system, also prescribes purchasing catalogue storehouse of the department, finally, puts forward the supplementary measure of government procurement reform in shipping support system.(6) Based on differentiating performance concept, this paper analyzes the managing performance practice of the domestic and international expenditure budget, performs systematic analyses for the performance appraising of the management of expenditure budget, and proposes the design principle of the evaluation index system of the performance of the management of budget expenditure, finally, researches the performance appraising of the management of expenditure budget in Maritime affairs unit.