Research To Optimize The Public Financial Budget Management In A District

The public financial budget management is comprehensive,which can reflect the overall economic development of a country or region,and carry out macro regulation and control for the economic situation.Whether as a means of macroeconomic regulation and control,or as a control mechanism to control the distribution order of public goods,the financial budget management has been the focus of attentions.It is so important that the budget must be approved by the legislative process,and the whole processes must be supervised by the People's Congress and other auditing departments,in order to regulate the behavior of the government and improve the efficiency of public management.With the transformation of economic and social development in recent years,especially the appeals for the reform of public financial budget management are more strongly,it is so urgent to speed up the reform of the current financial management system and accelerate the construction of public finance system.Currently,select a specific district to research the optimization of public financial budget management,which is not only important guiding significance and practical significance for budget management of the district,but also is certain reference significance for budget management reform of other county government and even central government,provincial and municipal government.This paper is based on budget management mode optimization of A District mainly using the literature research method and the research method.Through the introduction of research status at home and abroad,the concept and theoretical basis of the financial budget management and obtaining first-hand information,furtherly analyze financial budget management at present and sharply point out that the existence of a series of problems,such as the balance of contradiction,city development of heavy investment at first and light management in subsequent period,contingent liability affect the sustainable development,the lack of scientific evaluation system of the budget,part of the financial capital investment fragmentation,the budget implementation lacks rigidity,the use of fiscal funds benefit is not high and the financial supervision and inspection does not play its due benefits and so on.And point out property rights and powers are not equal,the lack of effective process management and coordination mechanism,the lack of rational planning of city development,budget management objectives is not clear,departmental interests curing,supervision mechanism is not smooth,which both are the main causes of the problem.Finally,point out some measures to solve the problems,such as speed up the construction of financial revenue organization,cultivate the main taxes;standardize platform company operation,reduce the risk of debt;promote budget performance management;establish budget coordination and communication mechanism;strengthen budget execution analysis and information feedback;establish the public finance integration platform with informatization as the starting point,establish accrual basis of government consolidated financial reporting system and strengthen the optimization of advance supervision scheme and so on.The establishment of a more fair and scientific modern financial system is the ultimate goal of the fiscal reform.This paper draws the conclusion that the path of reform of A District is in accordance with the central and provincial subordinates,and strictly comply with the new "budget law",promote the public budget and final accounts,gradually compile rolling project budget,and establish accrual reporting system,integrate the management accounting into government accounting,promote performance budget management,and gradually close to the establishment of a more fair and scientific and modern financial system,and obtain feasible present specific optimization scheme such as speeding up the financial revenue organization and so on.It is aimed at improving the level of budget management in A District,and further improving the budget management system,boosting economic and social development in A District.