Research On Project Library Construction Based On Rolling Budget

Beijing South-to-North Water Transfer Project Construction Committee implements a traditional annual budget,which put the financial planning as a strategic orientation and the relevant budget management documents for the preparation.And it has established a sound and effective budget management system,which constantly adapts to the project planning system.But there are still some problem,such as lack of forward-lookingBudget,budget performance evaluation is too rigid,quota standards still need to be improved and the project library is not built to match the rolling budget.Rolling budget management has the characteristics of strategic foresight and execution continuity.Combined with the budget management practice of the South-North Water Diversion Project,the article puts forward the tentative plan of implementing the three-year rolling budget and build a budget system.The framework is divided into three parts:Three-year strategic planning,three-year rolling budget preparation and project library construction.Among them,the three-year strategic plan is the premise of the budget system,at the same time is the basis for budgeting and the construction of the project library.In order to meet the rolling budget management needs,the project library construction to be carried out simultaneously.It can strengthen the project application,project sorting and screening,project dynamic management and project performance evaluation of the whole process,so as to optimize the efficiency of the use of financial funds.The article focuses on the construction of the project library,including project library classification,project library operation flow,project library number management.