Government Budget Execution Difference Problem Research

It is inevitable that there is the discrepancy between budget planning and budget enforcement of the government budget management. But in the practices of some local governments, they often superadded the budget expenditure and transfer the budget funds between different budget classification arbitrarily. It affected the legal force of budget document and decreased the binding force of the budget enforcement. G District Government will be used as an example to analyze the reasons of the discrepancy between budget planning and budget enforcement. The main objective of this paper is to give some recommendations to reduce the discrepancy between budget planning and budget enforcement and improve the quality of budget planning and budget enforcement, so that it will help boost the reformation of public finance budget management and establish a scientific, rational, impartial, and prudent budget drafting system.There are four parts in the paper. The first part is a brief introduction of the budget management of G District Government. The second part is to analyze the phenomena of the discrepancy between budget planning and budget enforcement. Then, in the third part, it gives the reasons of the discrepancy. At last, there are some recommendations to reduce the discrepancy.