Research On Budget Management Of Fiscal Project Expenditure

The party put forward in the third Plenary Session of the 18 th CPC Central Committee,public finance is the foundation and important pillar of national governance,it is necessary to improve the budget management system.The introduction of the new budget law means that the arrival of a new era of China's budget law.It should be under the law guidance to improve the existing budget management system.On the department budget basis,the project expenditure reflects the fund demand of the specific activity of the budget year,which is the important guarantee of the administrative function of the Department and the realization of the development goal of the enterprise.The project expenditure has the characteristics of large amount and long period,which is the key point and difficulty of the department budget preparation and execution.The research on problems and difficulties in the budget management of project expenditure are helpful to improve the budget management.This paper starts from the related theories of project expenditure budget management,combined with the "budget law" management requirements before and after modification of project expenditures and practice,according to the existing budget management of project expenditure on the common problems summarized and analyzed some causes,and try to put forward suggestions to improve the budget management of project expenditure.This paper is divided into five chapters.The first chapter introduces the background,research significance,research methods and logical framework of the project expenditure budget management.The second chapter introduces the definition and theory of project expenditure budget management.The third chapter,under the management background of central project expenditure,according to the project expenditure budget management practice of Magazine A as an example,introduces the changes before and after the implementation of the new "budget law" project expenditure budget management in the preparation,implementation,performance management and supervision and other aspects of the practice,to show the positive significance of the new "the budget law",reveals the existence of the current project expenditure budget work is still needed to solve the problem.The fourth chapter analyzes the causes of the problems of budget management of project expenditure,including the performance evaluation system of public budget efforts strength small,scientific and effective incentive mechanism has not yet been established,the project expenditure budget supervision system is not perfect and the overall quality of staff is low etc..The fifth chapter puts forward the suggestions to improve budget management of project expenditure,including promote budget transparency,improve public participation in the establishment of performance evaluation and incentive and restraint mechanisms,to build a modern budget supervision mode and improve the overall quality of the new budget personnel.In the proposal of building a new model of modern budget supervision,this paper puts forward that we should reconsider the choice of the audit system of the government auditing organs under the new requirements of strengthening the budget supervision.