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The Study Of Budget Management Of National Reserve Bureau Unit BBC

Posted on:2016-06-03Degree:MasterType:Thesis
Country:ChinaCandidate:L L XiaFull Text:PDF
GTID:2309330467996961Subject:Business administration
Abstract/Summary:PDF Full Text Request
Along with the national financial budgeting system reform in our country, the state and all levels of society are paying more and more attention to fiscal fund management. Government-Affiliated Institution is major player to use of a large amount of fiscal capital budget; also itself takes certain social functions, therefore more attention paid to the Budgeting Management of it.Over the years, government level on the cause of the budgeting management, to find incompetence and actively improve the process. Over the years, government level on the cause of the budgeting management units are led by the Ministry of Finance, audit department, the people’s Bank and other relevant departments’ coordination linkage. In the department budget, state-owned assets, unit bank accounts, treasury centralized payment,"two lines of revenue and expenditure","little Treasuries,", the use of fiscal funds, such as a number of specific issues, through the standard sound system, mandatory implementation of the promotion and extension of the implementation of the administrative supervision, making the institutions of the department budgeting management gradually to professional and normal transition. Each budget unit and its practitioners also are in a series of coherence of policy guidance and supervision of pressure, through passive to initiative to explore the scientific budgetinBBC unit is the primary warehouse of national material reserve system, and a central budget unit at the primary level and its major source of funds is from the national financial fund based. Also departmental budget acts as supplement to support financial funds gap. Restricted by the overall development of the national reserve system, the organizational culture formed during the development of the unit, and restricted by the regional economic development. There are some problems in the budgeting management, including the insufficient preparation of the budget which causes the budget in the aspects of the implementation of the out of control and final accounts data corresponding distortion. The units are useless for budgeting management evaluation. Faced by the BBC unit through the concrete analysis of the external environment, internal organizational culture, personnel composition and the environmental factors influencing the budget form aspects of reason, using the theory of budgeting management, from the overall budgeting management awareness and ability, raise the scientific nature of the unit budget, strengthen the budgeting management evaluation, and budgeting management related aspects such as system construction, the improvement of the feasible measures are put forward.
Keywords/Search Tags:Government-Affiliated Institution, Budgeting Management, Finangial Capital, Systematic Construction
PDF Full Text Request
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