Dalian Jinzhou New District Department Budget Management Present Situation And Counter Measure Research

In recent years, dalian jinzhou new district increased the budget management reform, promote the reform of departmental budget, the zero-base budget and so on many measures, effectively change the situation of the capital. Based on jinzhou new district financial budgeting to improve research content, in discussing the zero-base budget, department budget, rolling budget and budget quota system theory, on the basis of combining macro budgeting system in our country’s actual situation, fully using the method of theory with practice and comparative analysis, jinzhou new district is studied from the actual situation of budget establishment, execution and supervision, analyzes on the problems faced by its improved and reason, finally to put forward the countermeasures of improvement.First of all, this article expounds the department budget to improve macro background and significance, the paper analyzes the current situation of departmental budgets at home and abroad, defines the concept of departmental budgets, and expounds the department budget on the behavior of the government function and the characteristics of the department budget. On the present situation of our department budget made a general introduction, from the department budget law and compiling system, emphatically introduces the 1994 to 2014, the reform of departmental budget in China. Through the comparison and analysis of budget department budget situation at home and abroad, it is concluded that the department budget to the important role of the government behavior, the next step for the golden state laid a theoretical foundation for the improvement of the new department budget. Secondly, based on the introduction of jinzhou district budget establishment, execution, supervision, the present situation and the basic practice, find the jinzhou new district department budget needs to be improved. Again, through the introduction to theory of domestic and foreign advanced experience, summarizes the improvement of jinzhou district department budget management can use the experience, and on this basis to form the jinzhou new district department budget reform scheme design. Finally, this article through the analysis of the golden state department budget, jinzhou new district department budget reform targeted put forward advice and countermeasures, these countermeasures will play an important role for the perfection of jinzhou district department budget.This thesis closely combined with the actual situation of jinzhou district department budget to improve, through to the department budget to improve the problem existing in the research and analysis, put forward countermeasures and measures to improve and perfect the budgeting, through the study of every link of department budget offer effective reference was.