The Deviation Problem Research Of Financial Budget And Final Accounts In Zitong County

Departmental budget management research has a wealth of practical basis and practical needs.All sectors of the community to give a considerable attention,the budget gradual theory,public choice theory and other basic theory to enrich the theoretical system of departmental management,research perspective gradually from the political science,economics development to the law,management,systems and other fields.However,from the implementation of the calendar year,there are still some deficiencies in the current budget management,which restricts the development of the department budget,mainly in the scope of the department budget needs to be extended,the integrity of the budget system needs to be improved;fund allocation mechanism is not perfect,the allocation of funds to be improved;budget implementation of the budget and final accounts have the problem of implementation deviation;the role of the Department has not fully play.At the same time,with the process of national socialization to speed up,the people participate in national governance and decision-making of the enthusiasm of the increasing,the government information disclosure and transparency of the requirements of higher and higher;the socialist economic system reform steadily,these to the department budget management to form a new impact.In this paper,Zitong County Department Budget and final accounts in the implementation of the problem as an example,closely combined with the problems in the department budget management,learn from foreign advanced management theory and experience,with the principal-agent theory,comprehensive budget management theory,game theory and practical work experience,the department budget management problems for the improvement of the scientific and effectiveness of the budget management,and put forward the corresponding policy recommendations.This paper is divided into five chapters.The first chapter is the introduction,which describes the background and significance of this paper.The research methods and framework of this paper are introduced.The innovation and deficiency of this paper and the current situation of domestic and foreign research are put forward.The second chapter first defines the related concepts involved in this paper,and then briefly introduces the theory involved in this paper.In the third chapter,the budget and final accounts of Zitong County,budget and final accounts of financial expenditure,the expenditure budget and final accounts of the administrative expenses are analyzed.The fourth chapter mainly analyzes the reasons of the influence of local government budget and final accounts.In the fifth chapter,the paper puts forward the corresponding policy recommendations for the implementation of the local government budget and final accounts.Zitong county budget and final accounts of the problems in the field of local financial management is universal,the specific management measures proposed in this paper can help Zitong county to rationalize the budget implementation and final accounts management ideas,improve budget efficiency,while the budget and final accounts management of similar areas of our country has played a guiding role,but also has a certain reference value.