Font Size: a A A

W Study Survey And Design Institute Of Budget Management Problem

Posted on:2018-10-06Degree:MasterType:Thesis
Country:ChinaCandidate:H KuiFull Text:PDF
GTID:2359330536459200Subject:Accounting
Abstract/Summary:PDF Full Text Request
Public institutions in China play an important role in the society.It is an important force in our country to help develop the economy and society.The institution can serve the government in several ways as a conductor or a supervisor of social public service,and it is also available in other processes in the construction of economy.A promising public institution relies greatly on economical and precise budget.Management of budget can provide a better direction and a preciser prediction on the flow of state capital to avoid many irregularities of improper use or misuse of funds.Thus,budget control isa systematic management process and it is also an important operation mechanism which is conducive to the development of the business unit and healthy operation of funds.At present,our country has achieved relatively successful implementation of budget management and control.However,there are still many disadvantages need to be improved,for instance,the imperfection of the budget preparation work,the unsoundness of supervision mechanism,the lack of effective management,the leaders' unawareness of the importance of its budget,and the shortness of management senses and scientific system.A series of problems mentioned previously frequently happen in the execution of the budget,which causes largedeviation,bringing a lot of problems and trouble to a unit.The unit mentioned in this paperis a state-owned investigation and design unit.Founded in 1953,after more than 60 years of development,it has grown into a great investigation and design unit with more than 1000 employees,much more than the original 10 people.With such a rapid development speed,the unit suffers from an increasingly serious potential risk.Therefore,based on the related theories of budget management and with the background of special circumstances,W Investigation and Design Institute is chosen as an example to illustrate the current situation of the the budget management of institutions in our country and to analyze existing problemsrespectively from the following aspects: budget making and working,budget control and supervision,and budget evaluation.Corresponding to every aspect of the foregoing problems,this study has put forward a comprehensive budget management system for W Institute and supporting measures of building and running this system in order to effectively solve the problems existing in its comprehensive budget management.These measures are supposed to contribute to the development of W Institute,and other institutions are welcomed to employ the same system to perfect their comprehensive budget management.In the past,most of the experts and scholars have conducted their research from a theoretical perspective.Though some suggestions are given,there are few discussion on real instances.The innovation of this article lies in taking W Investigation and Design Institute for instancewith a thorough and profound analysis and summary.From a specific perspective to a global view,this article suggests that under the new situation and the new system public institutions' budget management system in our country should make corresponding adjustment.In this paper,on the basis of both domestic and abroad theories,the case has been analyzed and compared.Reasonable and effective countermeasures have come forward according to the summary to encourage institutions to provide more and better service for the society.
Keywords/Search Tags:Budget management, Public institution, Budget management system
PDF Full Text Request
Related items