Problems And Countermeasures Of Grass-roots Government Budget Management

The fiscal budget,also known as the public finance budget,refers to the government's basic fiscal revenue and expenditure plan within a financial year.In an era with rapid economic and social development,various new situations and new requirements emerge in an endless stream and change in an instant.Standardizing financial management is a firm management of the government's “pocket”,which not only greatly regulates government's revenue and expenditure,but also effectively improves the benefits of financial funds.After the promulgation and implementation of the newBudget Act,various corresponding specific management measures and operating rules were also introduced to modify and revise many key aspects,including budget management mechanisms,budget control methods,and budget expenditure constraints.It has made clear changes to many previous inertial practices and achieved major breakthroughs.At the same time,it also raises newer,higher,and deeper requirements on how the grass-roots government should strengthen the fiscal budget management.This article focuses on the financial budget management of Bao'an District,Shenzhen,using the literature research method,interview method to conduct the study.The conversation with the staffs of the finance department and the business department and the street finance department is the main research method adopted in this article.Firstly,the theoretical basis of budget management is expounded,including the concept,characteristics,and development history.Secondly,a comprehensive analysis is conducted to discuss the status quo problems and causes.Thirdly,feasible experience is summed up by referring to the advanced experiences at home such as in Zhejiang Provinceand Xuhui District,Shanghai.Finally,opinions and suggestions are put forward regarding to the actual situation in Bao'an District,Shenzhen.Generally speaking,China's present grass-roots fiscal budget management has also gradually become scientific,standardized,and refined,such as the constant standardization of budget making,the continuous improvement of the authority of departments,the increasinglyrigorous implementation of budget management,and the unceasing improvement of budget supervision.While affirming our achievements,we must also see that the budget preparation methods are not scientific enough,the implementation progress is inconsistent,and budget supervision is still insufficient.These are the directions of our future efforts.