The Study Of Rational Standards Of Chang Jiang Navigation Bureau's Maintenance Activities

With the taking shape initially and improving gradually of the socialist market economy in china, it is a necessary trend to apply zero-base budget idea to make department budget. The traffic departments pay a great important role in the national economy and social development. But the problem about outlays has restricted its development, the reform of department budget is very important currently. With the spread of budget reform of public financial, it is realistic and urgent 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 Chang Jiang Navigation Bureau as a study object, under the guidance of the public financial theory, with Zero-base budget idea and Activity-based costing system applied, it studies the method to set out the budget ration standards of The Chang Jiang Navigation Bureau . The research harvest has important theoretical and practical sense in making budget for the public department.Main innovations of the thesis include:(1) It puts forward zero-base budget idea: the direction of the reform of department public financial budget in the ftrture.It has two advantages to carry out zero-base budget idea. On the one hand, it improves budget's opening and transparence, spurs the standardization and formality of allocation of financial funds .On the other hand, it optimizes the structure of public expenditure and takes great effect on making both ends meet of financial budget.(2) Activity-Based Costing: the innovation of the ration standards.Input cost is calculates following the principle of "product consuming input and input consuming resources". When calculating the input cost, we should first identify the involved expense units and the input type, work out the cost of various sections, then allocate the cost into standard products through the input. Because Activity-BasedIIICosting collects and allocates expenses by cost bases, it radically avoids unpractical problem in calculating.(3) It renewedly checks and ratifies positions and their responsibility in Chang Jiang Navigation Bureau. What's more, it redistributes manufacture resource of this enterprise. Thus the thesis has strong practical signification.This thesis consists of 5 chapters.Chapter 1, analyses expense's status and its problems of Chang Jiang Navigation Bureau and illuminates the significance of our research;Chapter 2, discusses the theory base of budget ration standards, including public financial theory, budgetary planning theory, budgetary technique, Activity-based costing system, etc;Chapter 3, works out the framework and process of making budget ration standards of Chang Jiang Navigation Bureau;Chapter 4, takes maintenance of navigation mark for example to elaborate on the whole process of calculation of budget ration standards,Chapter 5, analyzes in demonstration the processes of calculating the budget ration standards and explains how to use them .