Research On The Budget Management Of Guang Xi Highway Maintenance Institutions

The government budget is an important tool for the government to organize andstandardize the financial allocation activities. It is also an important lever that the governmentregulates the economy, reflecting the government’s policy intentions, related to social andeconomic operation quality. The government budget management has an extremely importantrole in the government policy. Departments (units) budget is a part of the government budget,budget management in production management on the business unit also plays a veryimportant role. In the new situation of financial budget management, how to combine thecharacteristics of highway maintenance institutions to make budget management is adeserved discussion for the highway maintenance institutions.In this paper, It is based on the theory of the department budget, treasury centralizedpayment and the government procurement, taking Guang Xi highway maintenanceinstitutions as the research object, combined with the research method of field research,adapting to the new situation of budget reform under the highway maintenance business unitbudget management system, in order to put forward some corresponding countermeasures.This paper uses field investigation to analyze the present situation of Guang Xi highwaymaintenance business unit budget management, including the internal structure and itsfunction,the budget management organization, the budget management environment and themanagement system of Guang Xi highway maintenance institutions. It researches on theexisting problems of the budget management of Guang Xi highway maintenance institutions.On the basis of this, it puts forward five countermeasures to improve and enhance thebudget management of Guang Xi highway maintenance institutions. The first suggestion,through a series of measures (such as propaganda and training) to improve the internal organsfunction,the budget management mechanism,the project management, the establishment ofemployee post responsibility system, in order to ameliorate the budget managementenvironment of Guang Xi highway maintenance institutions; The second suggestion, throughthe establishment of a unit within the budget process specification to establish Guang Xihighway maintenance institutions budgeting process system; recommendation three, thoughthe application of a payment plan and verification system, to improve the unit funds and fund payment management system, to establish the unit of government procurement system, inorder to establish and perfect the Guang Xi highway maintenance business unit budgetexecution system; the fourth suggestion, through the establishment of the annual budget,budget approval reporting system and the monthly budget execution report system toestablish a information transfer and communication system of Guang Xi highwaymaintenance institutions; the fifth recommendation, through the establishment of internaldepartments final accounts system to specificate the annual final accounts of the departmentmanagement of Guang Xi highway maintenance business unit.This paper focuses on the budget management of Guang Xi highway maintenanceinstitutions practical needs. It researches on the system construction and management of thebudget management, from the environmental governance to the budget preparation, thebudget execution, the budget information transmission and communication and the annualfinal accounts of the department budgets.It puts forward some countermeasures to strengthenand standardize the management of the budget of Guang Xi highway maintenance institutions.It has a real significance to other similar domestic provinces (autonomous regions) of roadmaintenance institutions.