Research On The Department Budget Of Yellow River Shandong Bureau

With the establishment and development of socialist market economy in out country, the public finance framework has been set up. The original budget management system under planned economy does fit the new era demands. So, it is crucially urgent to carry out department budget innovation. Since 2000, our country has made the financial expenditure innovation, which includes the central attention of department budget reform, fiscal payment governmental purchase, and "two lines of income and expense". Implementation of sectional budget innovation is the important content of constructing our country's public finance framework, and also is a big management innovation put forward by Central Party Committee and State Department after the implementation of "splitting tax system" and new tax system. As the first testing finance department, the MWR (Ministry of Water Resources) carried out the sectional budget innovation in 2001. At the same time Yellow River Shandong Bureau underwent the trial innovation as a sub-unit directly under MWR. Using sectional budget is helpful to carry out the guideline of "govern the country according to the law" policy made by the Central Party Committee and State Department, and is helpful for using finance canonically, reasonably, legally and efficiently to greatly improve the efficiency of using resource.After years' effort, central department budget innovation has achieved great progress. The idea of "first budget, then expenses" is widely accepted. The budget allocation mechanism is primarily standardized. And the plan and strictness of budget has been improved. The model of budget making has been changed to realize budget making target phase by phase. The basic system of budget making and operation mechanism according to public finance has been set up, with improved managements and the standardization of "two-ups and two-downs" budget making program. But the achievement of the current innovation is still on the phase level, and is still in the phase from traditional to modernism translation. But the contemporary reform is phrasal in nature, which belongs to the transitional and transforming phrase from traditional management model to modern budget management system. There still exist unperfected measures and regulations and other problems in budget management, and there is a long way to go to the scientific, standard, advanced budget management target according to public finance demands.The thesis focuses on the research into the situations in the department budget innovation carried out in Yellow River Shandong Bureau from 2001 to 2007. The research combines the theory with the practice, and to combine the central department budget management with that of Yellow River Shandong Bureau. Learning from the concept, model and method of enterprise total budget management, we come to a conclusion of the basic situation and achievements in budget management innovation in Yellow River Shandong Bureau. Practical suggestions on further improvements of system, regulation building and content perfection are proposed based on the analysis of the existing problems.This thesis contains 6 chapters. chapterl: General statement, mainly including theoretical background and meaning of the research, current situations in foreign countries, and the basic thoughts, steps and contents of the research; Chapter 2: Basic theory of budget, mainly including defination of governmental budget, current research situations in foreign countries and the theory and practice of total enterprise budget management etc. Chapter 3: the components of department budget and the management system innovation, mainly including the concept, component, background innovation, target innovation, and the influence on Yellow River Shandong Bureau etc; Chapter 4: The current situation and problems of department budget in Yellow River Shandong Bureau, mainly including the basic situation, work carried out in budget making and existing problems etc; Chapter 5: The improvement and creation of department budget management system in Yellow River Shandong Bureau, mainly targeting at the perfection of budget management to improve budget work more scientifically, regularly and predictively based on the thoughts of arrangement design, budget making, approving and executing etc. Chapter 6: Conclusions and suggestions mainly including the practical and operative suggestions on further improvement of systems, regulations and technology with the perfection of department budget management.