Research On Fund Management Issues In Government Purchase Of Public Service Process

In the global oil crisis in the early 1970 s,the governments of all countries faced unprecedented financial pressures,and the public's immediate welfare was seriously affected.Against this background,scholars have become suspicious of the government's traditional thinking of all things being arranged.Western developed countries have followed a reform to replace monopoly provision of public services with purchases.China began to learn from this theory and put it into practice in the 1990 s.The practice case of the Shanghai Pudong New Area Government's purchase of the “Rosanne Hall” citizen service can be seen as the starting point for the government to purchase public services,and it is gradually spread across the country.The promulgation of the “Government Procurement Law” in 2003 marked that our government has entered a completely new stage of purchasing public services--institutionalization and standardization.Government procurement of public services is generally conducted through open tendering.The introduction of third-party social organizations has made the circulation of funds more complicated.The problem of fund management has become an important part of the government's purchase of public services.Therefore,it is necessary to identify and analyze the problem of fund management in the process of government procurement of public services.Thus put forward the purchases public services to obtain a healthy and orderly development.After combing relevant literature and forming a preliminary understanding of the government's purchase of public services,the research ideas of this article have been carried out.The paper's logic is based on the definition of core concepts,and it first defines the public services,government procurement of public services and capital management.With commission-agent theory and risk management theory as the theoretical support,the government purchases the public service process as an entry point and basis,and identifies and analyzes the funds management problems in the government's purchase of public services.And then put forward the corresponding countermeasures and suggestions for the key issues.Finally,a summary of this thesis,summarizing the conclusions of the research in the article,at the same time put forward the deficiencies of this study,in order to look forward to follow-up research and innovation of other scholars.Through research,the paper proceeds from the process of project establishment,project implementation,and project acceptance to the purchase of three public services,and divides the funds into three areas: capital budgeting and raising,fund use and allocation,and fund evaluation and supervision.There are problems with fund management in the three phases.At the fund raising stage,there are mainly budget funds that are high or low,and the use of budget funds is not regulated and rigorous.At the stage of the use of funds,there are problems of funds being retained,funds being misappropriated,and the use of funds recorded in an irregular manner.At the stage of fund inspection and supervision,there are problems in the assessment indicators that are not uniform,the audit flow is in the form,and there is a lack of necessary supervision.In view of the problem of fund management existing in the above three stages,the same analysis of the causes of the deep-seated factors is carried out from three aspects of capital circulation.The fund-raising projects are unscientific,there is a lack of awareness of cost management in the use of funds,and there is a lack of effectiveness in fund supervision.Finally,the corresponding measures to improve fund management are proposed: first,improve the rules and regulations for fund management;second,expand the channels for raising funds to enhance The government's financial support efforts;Third,strengthen the scientific use of government budget funds;Fourth,strengthen the management of the use of funds;Fifth,establish and improve the fund supervision mechanism.From the above aspects,we will improve the funds management in the government's purchase of public services so that the government can purchase public services in a lawful,orderly,scientific,and effective manner.Only in this way can we improve the efficiency of the use of fiscal funds,reduce costs,make full use of existing resources,and drive more social capital into public services.