Research On The Problems And Countermeasures Of Budget Management And Supervision In China

Government Department budget is a completed and comprehensive financial planning business activity which starts from the grassroots compiled from bottom to top and fully reflects the balance of all department activities. It is the basic framework for government and the legislature to manage and control the budget. The implementation of the department budget optimizes the budgeting, improves the efficiency of the authorities department, it is a big reform trend for budget to be infiltrate and subtle level. New budget law have become effective as of January 1, 2015, and how to adapt to the requirements of the new budget law combined with the actual situation in real work, how to compile department budget scientifically, strengthen the budget constraint, budget supervision and management work, has become the priority thing for current budget reform.Since 1999,the department budget has already showed its certain system superiority, Our country also gradually gained some valuable methods and experience in the groping way. But as it has many problems existed in management and supervision, it restricts the reform of department budget policy effect to a large extent. This paper analyses the present problems from the department budget establishment, execution, supervision and performance, such as that the budget items set rough, budgeting process is not scientific, slow speed of execution of budget, irregular problems, weak supervision, lack of specific performance evaluation system and so on. On the basis of questions, this article uses the analysis tools of game theory, through the model design and the understanding of the Nash equilibrium, the paper analyses the intrinsic factors of the problem and puts forward the concrete policy guidance of solving the problem. In the fifth chapter, this paper introduces the architecture department budget system, budget related institutions and budgeting auditing procedure of Britain, the United States and Germany. According to the basic situation of the three countries, the different national characteristics and advantage of department budget,this paper puts forward the more constructive enlightenment and reference of the experience to our country.Finally, based on the analysis of above all, this paper puts forward the corresponding policy suggestions to perfect the department budget management and supervision in our country respectively from the finance department, the National People’s Congress, the auditing department and public’s roles. Main Suggestions: in view of the financial department, to adjust the internal institutions, straighten out the relationship with other departments, consummate the zero-base budget, improve the performance evaluation mechanism, etc. In view of the National People’s Congress, we need to improve the relevant laws and regulations, establish scientific and effective budget monitoring time and procedure, improve supervision sense of people. According to the auditing department and the public, we should enlarge the width and depth of audit supervision, strengthen the performance of audit, perfect the audit announcement content, improve the public participation and so on.