The Investigation About The Way To Make Budget Ration Standards Of Traffic Institutions (about Over-water Commonweal Communication Institutions)

With the taking shape initially and improving gradually of the socialist market economy in china, it is an inexorable trend to establish the modern public financial system through reforming the old financial system which is inconformity to the market economy. The modern budget system is the foundation of the public financial system, to establish a modern public financial system we must reform the old budget system. The basic orientation of reform is to make department budget applying zero-base budget idea under the guidance of the public financial theory. Because the important status of the traffic departments in the national economy and social development and the problems about outlays, the department budget reform of them is more important. The perfect system of budget ration standards and the way to make them are the indispensability precondition in the process of making department budget applying zero-base budget idea. Thus, it is imperative under the situation to make research of the budget ration standards and the way to make them of the traffic departments. Because the over-water commonweal communication institutions have their own strong industrial characteristics among traffic institutions, with the spread of budget reform of the basic frame of public financial, it is more realistic and urgency for us to research the budget ration standards and the way to make them which are the foundation of making budget.This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with Zero-base budget idea and Activity-based costing system applied; It provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing "the chain of the reason of necessary cost" and provides the idea of distributing the common cost in the light of the actual time of thenon-commonweal and commonweal communication, researching the method of investigating the budget ration standards of over-water commonweal communication institutions. The research harvest has important theoretical and practical sense to the over-water commonweal communication institutions when making budget.This dissertation consists of 7 chapters. In Chapter One, the origin and background of the project, significance, major contents, the development and present research situation of budget making in the world, innovation and specialty, technical line, etc, are introduced. In Chapter Two, theory summarize, including public financial theory, budgetary planning theory, budgetary technique, etc, are described briefly. From Chapter Three to Chapter Five, the all contents and routine about making budget ration standard of changjiang communication navigation bureau are described. In Chapter Three, the general situation, major function, the circulation of major operations, the characteristics of outlays, the integral philosophy and principle of making budget ration standards of changjiang communication navigation bureau are introduced. In Chapter Four, the commonweal characteristic, the necessity of the existent of the changjiang communication special network, and the essential resources deployment are discussed. In Chapter 5 and Chapter 6, the processes of calculating the standards of budget ration and the use of the budget ration standards are introduced, and the outcome is demonstrated. In the last chapter, some problems that should be noticed and the future development about the way to make budget ration standards are discussed.