The Research Of Budget Management In Instance Of CPX Institution

Budget system as an important indicator of the modern states, has a commanding position in China's Annual Financial Statement. The promulgation and implementation of the new budget law, defines the coverage of budget in full scale, eliminating extra-budgetary income, improve the integrity of budget transparency, laid the groundwork for further transparency of China's current regime. In such a background, understanding and addressing legacy issues in the budget under the original system, to meet the requirements of the new situations of China economy, seize opportunities of budget law reform, which is the issue should be concerned in research on budget management and budget units in practice.In this paper, the CPX unit is a specific case, focuses on the analysis of budget management in the administration. Propose, analyse and solve problems process has been adopted in accordance with the three-part methodology. Around the core of how to solve the outstanding problems of budget management in the CPX unit. First, outlines the background and significance of the project; second,review researches in China and abroad. After introducing budgetary situation,point out the problems in the management of the budget, including backward budgeting techniques, excessive extra budgetary funds, time-delay execution,loose supplementary budget and the lack of performance monitoring. Based on financial data, try to analyse the causes of the problems from the perspective of both the macroscopic and microscopic aspects. Main reasons could be the following four points, backward budget ideas, execution of the budget plan is not standardised and detailed, supplement budget is not rigorous, and budget performance monitoring system is not established.In solution countermeasures aspects, through the research obtained CPX's dislocation of the budget management concept is the result of confrontation between operator functions and identity in the system, led to the budget does not match the caliber and practical matters in both planning and implementation,should be considered in the context of public institution reform; All these problems caused the disadvantages of low efficiency of budget implementation,we might need to start on solving problems from budget establishment as well as its implementation. The top layer design of budget performance system and budget performance actual index figures are divorced, failed to play guiding functions, should set performance index appropriately, and summary practice experience, gradually perfect performance supervision system; With the introduction of new rules for the implementation of the budget law, the supplementary budget should also be regulated, this is good for clarifying responsibilities, making sure the permissions, providing more effective efforts to constrain expansion of local government budget.