Research On Budget Expenditure Standard System Construction Of F Province Entry-exit Inspection And Quarantine Bureau

Budget expenditure standard system is an organic whole that is composed of interrelated and mutually complementary standards of various budget expenditures.Promoting the construction of the standard system of budgetary expenditures by administrative units is of great significance to deepening the reform of the budget management system and improving the performance of using financial funds.Exit Inspection and Quarantine Bureau,as the vertically managed central department,has the administrative functions of import and export commodity inspection,exit and entry sanitation and quarantine,animal and plant quarantine and other administrative functions.It has a huge system and complicated institutions.Its management mechanism is rather special compared with other departments and exists Many problems have not been able to be fundamentally solved.In order to reduce the current game in the process of budget arrangement,improve the efficiency of the allocation of financial resources and the use of benefits.The study on the standard system of budgetary expenditures for entry-exit inspection and quarantine departments has strong practical significance and policy value.This paper mainly adopts the methods of literature review expounds the concept and theoretical basis of the standard system of budgetary expenditures,analyzes the development process of China's standard system of budgetary expenditures,and introduces the advanced system of budget expenditure management and budgetary expenditures in the United Kingdom,France and Germany Experience and inspiration.Secondly,the paper analyzes the case of Entry-Exit Inspection and Quarantine Bureau of F Province,introduces the basic situation,summarizes the main problems existing in Bureau F budget expenditure management through interviews and field observations,and gives corresponding problems reasons for further analysis.Thirdly,we introduce the cost driver budget method when we construct the standard system of budget expenditures.Combined with the specific data of Bureau F,we establish the quotas for public expenditures and project expenditures of Bureau F respectively to provide a measure and quantification for their budgeting and expenditure management in accordance with.In order to verify the validity of the budget quota standard,this paper also tests the budget of the ND Bureau under the jurisdiction of Bureau F in 2016 and compares it with its actual expenditure.The best text also proposed a series of safeguards to ensure that the budget expenditure standards can be implemented better.In this paper,Public expenditures and project expenditures in the regular special expenditures were refined and classified by qualitative and quantitative analysis combined to calculate the various expenditures and personnel,assets and business volume and other influencing factors of the number of relationships,and identified each The standard of expenditure.In this paper,a specific strategy is proposed for the establishment of a standard system of budgetary expenditures which is also of some reference value for setting up a standard system for budgetarv expenditures in other departments.