The Budget Management Of Government Procurement In China

The government procurementbudget refers to the government’s administrative departments’ government procurement plans according to the current business needs and task system, via unified procurement procedures annually. The government procurement budget is not an independent budget system, but a part of the overall budget, the budget funds included in the overall budget. There are also different between government procurement budget and government procurement plans. Government procurement plans arranged by the financial department of the government management and supervise the government procurement budget’s final implementation, including the purchase budget of the procurement, the way to develop the procurement, the procurement process, to carry out the scope of use of procurement funds and the project adjustment of the purchase budget. It is mean to control the government procurement budget. At the same time, the government procurement budget is focused on the part of the government fiscal expenditure. It reflects the administrative institutions of the revenue and expenditure scale, the scope and the heart of business.In recent years, the media frequently disclose cases of corruption in our government due to the government procurement process because of the weak policy. All of these cases destroy people’s confidence toour government sector. Investigate its reason, it is mainly because the government procurement management is far away from perfect, especially the budget management system of government procurement is barely work. In this regard, it is important to look into the budget management system of our government procurement.This paper analyzed the government procurement budget management. Base on this, it firstlyoffers a comprehensive analysis of the current situation of the government procurement, and as the breakthrough point,government procurement budget management lead us have a deep discussion about the significance and problems of government procurement.In order to obtain the solutions to the problems, the paper developed from two aspects. The first is the reference of foreign governments. In this paper, we introduced theworld’s most advanced procurement budget management in USA government as an example. To keep the USA government’s cost accounting standards as the principle, the USA government set up a mechanism to make theAdministrative department and the Legislation Department work mutually as the assistance and the supervision. On the other hand, the other idea comes from a procurement budget system in a business company. With IBM, which is the world fortune500company, as the case, it centralized procurement budget system in the implementation of enterprise procurement budget, and bring the zero base budget idea into our country government procurement. Finally, by drawing lessons from foreign governments and enterprises’purchase budget management ideas, it comes some opinions for the procurement budget management of our government.it Includes the learning of cost accounting standard, implementation of the zero base budget ideas, establishing the government procurement budget cycle system, perfecting the internal control system of the government procurement budget, and improving the external supervision system. At the end, itimaged the beautiful future of the development of the government procurement budget in China.