SY City Bureau Of Land And Resources Urban Redesign The Two-level Budget Control System

With the improvement of financial budget management system and the continued deepening in the reform of department budget management, as the advanced budget management methods such as comprehensive budgeting and performance budgeting have been successfully applied in foreign countries, our country began to think about introducing advanced scientific budget management methods into administrative institutions to continue deepening the reform of department budget. After recent years of exploration and practice, on the way of budget management reform, China has initially established the department budget management system and has obtained certain achievements in some ways. With certain achievements obtained in departmental budget reform, the budget units at the grass-roots level still have some problems in terms of budget control. The current grass-root budget units still use simple budget implementation control as the main direction of budget control, and neglect the construction of budget control system. Therefore, how to build all-round, multi-angle, whole-process budget control system under the new policy environment has become the development direction of administrative institutions budget control.Based on the analysis of the current budget control situation in two levels of SY city land and resources, on the basis of, with the in-depth analysis of every link of the budget control system, problems in the process of budget control of two levels of the urban land and resources department have been pointed out and the cause of the problems have been analyzed. In this paper, by using the experiences and theories of comprehensive budgeting and performance budgeting, the re-design work targeted on two levels of budget control system of the departments of land and resources in SY city has been carried on. According to four key factors of re-design work:reform of strengthening the budget management system and mechanism, target control and target management, the determination of two-level budget control standards and internal information feedback system, some practical methods have been designed for target system, evaluation system, incentive system and monitoring system of two levels budget control of land and resources.In this paper, we hope that the above ideas can help the departments of land and resources in SY city to improve the budget control system and provide favorable conditions for the implementation of its development goals. We also hope the relevant concepts could promote and improve the budget control for administrative institutions.