Research Of Budget Management Based On Government Purchasing Of The Community Public Health Services

Western countries has achieved rich results in the government purchase of publicservices.In recent years,many local governments in China such as Shanghai, Guangzhou toexplore and already get some success in the government purchase of services from socialorganizations.Under the dual background of international and domestic,the government risethe purchase of public services from social organizations to national decision-making.In thebackground of promoting the reform of institution classification and the transformation ofgovernment functions,the government purchase of services is gaining unprecedenteddevelopment opportunity.Because of its non-profit purposes,Nonprofit organizations becomea major providers in the stronger public welfare service. These services cover the areas ofeducation, healthcare, social services, scientific research, etc.Non-profit organizations make agreat contribution to improving human life and promoting social development.Therefore, thegovernment can let non-profit organizations provide public services by the way of buyservices.Based on public goods theory,government and market failure theory,principal-agenttheory,non-profit organizations participate in government purchase of community publichealth services.On the basis of this,the article make a research on budget management ofcommunity public health services.On the basis of clarify the overview of the budgetmanagement on community public health services in China,analyzes the existing budgetmanagement problems that including the income is not easy to determine;budgetingsimple,become a mere formality,lack of internal management activities. Internal and externalcauses of problems were analyzed.Among them, the external reasons including the lack ofrules and norms, weak external supervision; internal reason is the main one,which includingweak sense of budget management;the content of budget is too simple; budget execution lackof supervision,lack of internal control system,etc.For the question posed earlier, according tothe existing regulations and rules, puts forward corresponding countermeasures that includingformulate targeted budget regulations,and establish budgeting system;establish internalcontrol system,do good basic management;strengthen basic work about budgetmanagement;improve the supervision and evaluation mechanisms. The contribution of this paper is the budget management of government purchasenon-profit organizations’ services were studied,and provide a embryonic form of budgetmanagement of an industry (CHS) for the government purchase of public services.Thegovernment purchase of services from social organizations is a significant measure topromote the reform of institution classification and the transformation of governmentfunctions.Therefore,the thesis topic has some practical value.