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A Study To The Appraisal Of The Appropriation Budget Project Of The Cause Institution Under The Ministry Of Communications

Posted on:2005-12-11Degree:MasterType:Thesis
Country:ChinaCandidate:X Y TangFull Text:PDF
GTID:2156360122990639Subject:Accounting
Abstract/Summary:PDF Full Text Request
The budget reform of department is not merely the improvement of preparing method or means of the budget. It is even not merely a basic change from idea to content of traditional budget that is continued to use for many years. It is the revolutionary action for the whole framework of market economy of our country and public finance basic frame. It has a radical effect on the restraint, supervision and standardize of the government. According to the unified disposal and requirement of the Ministry of Finance, every department of traffic system, especially the cause institution directly under the Ministry of Communications, begins to draw up the budget of department from 2000.The appropriation budget of the project is the important part of the department budget. It is the expenditure-taking place in order to finish the specific administration task and cause-developing goal out of the basic expenditure budget. It is an inexorable trend of the reform and development of department budget to strengthen the appraisal of appropriation budget of the project. In recent years, the reform of appropriation budget of project has made a preliminary effect, but the questions still exist on how to appraise the appropriation budget of the project. Though the theory and method of the department budget of developed countries is perfect very much and mature, national conditions are different, so we can't totally indiscriminately imitate. And there is heavy limitation relatively if achievements in the past are applied to the project appropriation budget of maritime affairs because of the trade characteristic.This paper comes from the subject in the Ministry of Communications scientific research and technological development item "a study to the principle and method to draw up the project appropriation budget of department budget and to government procurement project management". This paper is based on the reality of maritime affairs game of Shanghai. It defines the content of project appropriation budget of unit of maritime affairs according to the relevant policies and regulations, makes five major principles while projects are arrangedin an order, and structures the mode of two Delphi to appraise the project appropriation budget. The mode of two Delphi is that the unit of maritime affairs designs respectively the appraisal index system according to the classification of appropriation budget of the project; uses Delphi at the first time to define the weight of every appraisal index; then uses Delphi twice to appraise the appropriation budget of the project. This paper attempts to find a feasible way for the appraisal of the project appropriation budget of maritime affairs.The paper includes six chapters altogether. Chapter one Foreword is to introduce subject source, research object, meaning, domestic and international development trends, the study way and technological route, etc.; Chapter two Theory part is to recommend public financial theory, the budget theory of government, the appraisal theory of government performance, etc.; Chapter three gives a full explanation which project should be regarded as the project appropriation budget for maritime affairs; Chapter four includes two respect contents of the project appropriation budget of maritime affairs: to verify and to manage the project appropriation budget in an order; Chapter five is a study to the appraisal method of the project appropriation budget of unit of maritime affairs, structuring the mode of two Delphi and giving an example to the equipment purchase project; The last chapter has summarized the questions that should be paid attention to while appraising the appropriation budget of the project, and probed into the development trend of appropriation budget of project.
Keywords/Search Tags:Department budget, The appropriation budget of the project, Delphi
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