The Case Study Of Government Finance Of A District Government In Shenzhen

Under the current situation in China,the scale of government expenditure is increasing,which has far-reaching impact on the economic and social development.It is of great practical significance to study the problem of government finance in this background.This paper analyzes the differences and relations among government finance,corporate finance and family(personal)finance;combing the particularity of basic-level government finance.This paper chooses the economically developed city of Shenzhen as a research object,taking the expenditure of a public employment service project of a certain district government as an example,and analyzes the government system design,fund allocation,fund operation and use of Government funds,the whole process of the use of funds is not efficient,and then analyze the causes of the problem and the results.As a result of the financial management of a district government in Shenzhen,there are weak links and problems in budget preparation,budget approval,fund utilization and capital use performance evaluation.The most direct consequence is the large amount of treasury cash generated and the lack of funds Social and economic benefits of the assessment,resulting in the loss of financial funds and the loss of efficiency.In order to improve the government finance of a certain district government of Shenzhen City,it is so complicated,and tasks long way to go,complicated.This article mainly from two aspects of the way to focus on the proposed measures to solve the problem,first of all,from the status quo and reality,for all aspects of the reasons for the large size of the state treasury cash balance situation,to explore the use of The Baumol model,The Miller-Orr model for quantitative analysis of the treasury cash management.Second,it is a permanent cure,from the performance evaluation of financial expenditure,to explore how to strengthen the performance management of government expenditure funds,forcing the government departments to effectively solve the "budget planning,budget approval,capital use" and other problems,and strengthen the government funding performance evaluation,and strengthen the use of funds performance evaluation results,improve the level of government financial management.This article focused on researching and analyzing the government finance from the aspect of basic-level government,and through the specific project expenditure as an example.It's different from most of the articles which focused on middle or macro level of the government finance.It is hoped that this paper will provide ideas for raising the level of financial management at the grassroots level so as to facilitate the revitalization of the financial stocks by the basic-level governments and optimize the way of fiscal expenditure.