The Study Of Control The Deviation Of The Local Government Departments Budget And Final Accounts

The reform of departmental budget is the product of deepening reform of China’s economic system,and it is an objective tendency to build up the demands of socialist market economy.Since 2000,the ministry of finance has begun to gradually change the traditional budgeting method,requiring departments to compile independent and complete departmental budgets and constantly improve the budgeting system.On June 30,2014,of the political bureau of the CPC central committee for review by the "deepening the reform of the fiscal and taxation systems overall plan",put forward should focus on improving the budget management system,strengthen the budget constraint,standardize the government behavior,realize the effective supervision,to speed up the establishment of a comprehensive,open and transparent the modern budget system.On January 1,2015,the new "pre-algorithm" which was officially implemented has made new demands on the preparation,budget implementation and the preliminary determination of the budget,and the budget management has received more and more attention from all sectors of society.As the source of financial funds for the functions of government departments at all levels,department budget reflects the work plan of the department and is the core of budget management.The process of implementing the department budget is called budget execution,and the implementation result is prepared as the department’s final account.Under the same caliber,department budget and final accounts of with department data shall be consistent,but in the process of budget implementation,due to objective factors such as budgeting method,time and subjective factors,such as level of financial personnel budget data usually produces deviation.The greater deviation of the predetermined calculation indicates that there are problems such as poor budgeting level and insufficient budget implementation.With the continuous expansion of our country’s economy,the local budget revenue and expenditure scale also constantly improve,department budget deviation problem will become more and more significant,the National People’s Congress,audit and financial departments at all levels of attention.This article through to ZZ city departments at the corresponding level to research budget revenue and expenditure data,deviation rate as the core,makes an empirical analysis on the deviation degree,describes the present situation of the local government department budget deviation,try to explain the reason for the deviation form,and control the budget preparation of measures is discussed in this paper.In order to strengthen the budget management level and improve the use benefit of financial funds,the paper provides a reference for strengthening the budget management level.