Research On Budget Management Of Public Institutions Under Enterprise Management

In recent years,with the continuous development of market economic system and the reform of institutions to promote the reform,institutions of enterprise management model gradually diluted,for the administrative functions of the institutions gradually classified as administrative institutions or transition to administrative Institutions,engaged in business activities of the institutions gradually transformed into enterprises.In the business unit under the management of the model,after all,to choose the unit for their own development model.Budget management as an advanced means of management,financial management is a key link,whether for the administrative agencies or enterprises,the budget management is essential management tools.The effective implementation of budget management,in the regulation of funds,rational allocation of resources,enhance the level of control,enhance competitiveness play an important role in promoting.However,due to China’s budget management theory is not perfect,the actual management,market economic environment differences,institutions and other characteristics of the organization,budget management did not play its due role,therefore,in the enterprise management under the budget How to better serve the development needs of various units,become a hot issue.Since 2001,the state has never stopped the reform of the salt industry system,as the enterprise under the management of institutions,along with the classification of institutions and the reform of the salt industry,how to choose their business model? April 22,2016 the State Council issued a "salt system reform program" to make the promotion of salt system reform,continue to improve the salt franchise system,in line with the relevant provisions of the case to allow salt cross-regional flow,release salt prices The Therefore,this paper chooses S City Salt Administration as an example to analyze the problems in budget management and how to adapt to the trend of reform in the process of reform.Enterprise management under the institutions of S City Salt Administration of the current budget management model is the coexistence of the two budget models,on the one hand to prepare the government departments to allocate the department budget,on the other hand is the unit internal budget,this part The budget is prepared in accordance with the requirements of the General Rules for Business Finance and belongs to the budget of the enterprise.The budgeting requirements and implementation priorities of the two budget models are different.There are some problems in the budget management of S City Salt Authority under the two budget models.Based on the theory of budget management,this paper takes S City Salt Industry Bureau as the research object,analyzes the current situation of budget management and the characteristics of budget management of enterprise management under the enterprise management,analyzes the problem,designs the organization plan,In the context of the future management of the Authority,it puts forward proposals to improve the budget management.It is hoped that this paper will provide some help to the budget management of S City Salt Administration under the enterprise management mode,and provide reference for other units.