A City Department Budgeting Problems And Countermeasures Research

Since the establishment of the nation, Chinese budget system has experienced many changes, especially the government budget management system, which is implemented in the late 1990 s, is the core of the government budget management system, after more than ten years of exploration, department budget management of the legal system, standardization, scientific and refinement level continues to improve,Constantly enhance its capability of finance as a whole, preliminary established the corresponding to the socialist public finance system of budget management mode.However, with the reform of political system and economic system, department budget reform into the deep waters, some deep-seated problems including unscientific department budget, low financial fund performance, low budget transparency and imperfect supervision mechanism are restricting the further deepening of the reform of departmental budget.The article takes the city City department budget as the research object,introduce the main methods of budgeting and achieve results briefly, in the department budgeting process strictly implement the "two up two down" procedure,department budgeting time in advance; in the department budgeting content specification of revenue and expenditure budget and disclose their scope, improve the comprehensive budget; in department budget establishment method, fully uses the zero-base budget method according to solid approved budget, public spending on the classification step comprehensive quota management, detailed content; project budget consideration of various factors, improve the project review mechanism, refining project expenditure budget, improve project arrangement is reasonable. Analyzed department budget management process exists incomplete contents, compilation method is not scientific, spending not refined, performance mechanism is imperfect and so on; dissects of the causes of problems deeply. In summary of the western developed countries department budget establishment on the basis of experience and practice, combined with the related basic theory and practice, put forward to improve the comprehensive budget management, improve budgeting method, strengthen the budget binding, powerful propulsion performance budget, budget external supervision mechanism to improve the A city department budgeting, raise the level of department budget management.