Research On Optimization Of Budgeting Reform Of Qinghai Provincial Administrative Unit

Government units are various level state organs whose establishment is based on legal procedures to execute state power and administrate public affairs.As they mainly undertake administrative functions instead of social production,their working funds chiefly come from state budgetary allocation.For some time,financial management in government units have seen lack execution of regularity,insufficient details of budget planning and low efficiency in the use of fiscal funds.To implement the requirements of the new budget law,fully realize the function of budgeting to optimize resource allocation and improve efficiency in the use of fiscal funds,it is a primary job to make a good budget planning.To improve the budget work at provincial administrative units,this paper take provincial government units in Qinghai as research objects,reviewing their present situation in budget making in reference to relevant budget theories and reform practices in our country's government units while drawing lessons from experiences of foreign governments.Problems including incomplete contents,insufficient time and poor organization in budget planning are analyzed and reasons for such problems are examined.General approach and principles for optimizing the budget making of Qinghai provincial government departments are put forward.Concrete policies are also given such as building a all-department budget planning system,extending budget making time,practicing comprehensive budget management,improving budget quota model,carrying out project review and project list regulations,implementing budget performance appraisal and strengthening scientific guidance in budgeting etc.Our research should facilitate implementation of the new budget law's relevant rules in Qinghai province.There is also reference significance for government units in other provinces.