Research On Department Budget Problems And Solutions Of City Of Haerbin Daowai District

In recent years, Daowai District of Harbin increased the pace of reform of budget management, including implementing the departmental budgets, zero-based budgeting measures and other reform items which effectively changed the situation of the use of funds. Combined with China's macro-background of budgeting system, the improvement of budgetary planning of Daowai District is taken as the theme to make a sufficient research on the theories of the department budget, zero-base budget and performance budget. Based on the actuality of Daowai District's budgetary planning, the problems, reasons and countermeasures are analyzed which were confronted with the improvement of budgetary planning by means of connecting theory and practice and analyzing the logical framework.First of all, the macro-background and the significance of budgetary planning are studied, then the actuality of budget in domestic and outside is analyzed, then two important enlightenments at carrying out the performance budget step-by-step and adopting the "mixed" budgetary planning model on the basis of comparing the actuality of budget of domestic with that of outside are made, especially on the basis of studying the advantage and the feasibility of the performance budget. On this basis, the logical framework analysis is used to build a framework to improve the budgeting process which established the theoretical foundation and research methods for the next step to improve the conduct of the budget of Daowai District.Secondly, the dissertation discusses the content and features of the zero-based budgeting theory, performance budgeting theory and participatory budgeting theory, the rising and developing stages in detail and the success of each country's reforming experience in various stages, provides a theoretical basis and reference for later city of Haerbin Daowai district's government budget.Thirdly, by introducing the actuality, the basic approach and its effect that has been achieved of Daowai District budgetary planning, the Problems and shortcomings of the budgetary planning at the technical and Systemic level are analyzed, then the problem tree of budgetary planning of Daowai District by using of the Logical Framework Approach is build which has caused the phenomenon of government rent-seeking. Aiming at the problem tree, the various causes of the critical issues are deeply analyzed.Finally, by improving the budgetary planning of the Daowai District, the perfection and optimization of the budgetary planning is achieved, which enhances the operability of budgetary planning, improves the quality of the budgetary planning, strengthens the Legal construction of the budgetary planning and ultimately improves the budget management level of the Daowai District.In close connection with the actual situation of the budgetary planning, through analysis and study of the problems in the budgetary planning, the countermeasures and method are brought forward in improving the budgetary planning. By researching the theme, the last goal is on proposing some use for reference for deeply popularizing the budgetary planning at Daowai District.