Problems And Improvements Of Budget Management About Park Management Centre In Beijing

Ministry of Finance since 2000, starting from the reform of budgeting, the budget management system and gradual ly pull the curtain. These initiatives increase the budget for the center of a complete unity, standardize the order, safety and reliability of scientific validity, transparency and so on, to play a significant role, the center has made initial achievements in budget management, but there were also some urgent problem. These problems include:the financial budget for the offices at the division by only one responsible for the preparation of the Programme and Finance Department, and other offices at the division is not involved in this work to the preparation method has some problems, mainly accounts data as the basis of last year, according to the actual situation that year change adjustment, the so-called "base year plus adjustments", resulting in budget slack, a larger balance of funds; budget implementation difficulties; random adjustment budget; no regular budget analysis, and not the results of budget implementation assessment, rewards and punishments, etc.Budget management and financial institutions throughout the entire process of budget preparation and implementation, it is the institution's internal accounting control system an important part of the new period to establish a "conservation society" and the urgent requirements of the quality of budget management is directly related to the mer its of the cause of business unit goals. This paper analyzes the following four parts center status and problems of budget management, and presents ideas to improve budget management centers.Firstly, Park Management Centre Status and Problems of Budget ManagementHowever, the audit found through the calendar year in the budget implementation process to adjust the budget there are irregularities, misappropriation of project funds, ultra-budget expenditure in violation of the relevant provisions of the state-owned asset management and efficient use of project funds not high. By analyzing, in the budget management there were also many unsatisfactory issues, such as budget establ ishment, only arranged by the Centre Department of Finance and and final responsible for the preparation of the financial department completed other relevant offices at the division did not participate, contributing to the preparation of this budget not operable. The budget for the lack of maneuverability; budget in the course of a lack of the necessary analysis, the super-budget expenditure management also failed to arouse sufficient attention, there are no solutions found, in the annual budget for the evaluation and implementation process reward and punishment is out of the question, these are explained in the budget management centers, there are still insufficient.Secondly, the park management center budget management objectives, general idea and principlesCenter budget goals:First, to generate income, revenue targets for the completion of the year on bail; Second, we must practice strict economy and guard against risk, to ensure the safe operation of the fund; Third, strict budget management, strengthen budget constraints; fourth is to strengthen the capital use of performance management, improve service levels. Centers should adhere to the fixed income support, the principle of balance of payments; balanced, the principle of reasonable arrangement; "living within our means, within our capabilities" principle.Thirdly, the improvement in park management center budget management Centre in the preparation of the budget, should set up a form from the relevant offices at the division's overall budget management committee, Budget Management Committee in the budget, a leadership organization in the central position of centers and their subordinate units responsible for budget management on the rules and regulations, consideration of the center annual development goals and career planning, subordinate units of the Centre and the entireprocess of budget implementation and monitoring of the implementation of management, the necessary results of the implementation of the budget examination, analysis of the differences in the budget implementation process, and find reasonable solutions.Forth,Park management center budget implementation, adjustment, analysis, evaluationResults of the implementation of the budget end of the year to carry out the necessary analysis, control centers and subordinate units in the budget for the implementation of the completion of the various indicators, improve budget management system, such as budget implementation, adjustment, analysis and evaluation and so on, using the system to enhance subordinates units of budget execution results of the assessment. In order to enable effective implementation of the budget must be through incentive and evaluation mechanism, the only way to ensure the effective implementation of budget management, budget management to truly become the center promotes the career development of powerful tools and means.