Research On Dali Prefecture Tax System Department Budgeting Preparation Based On The Improvement Of Efficieney Of The Financial Fund

Under the requirements of developing the socialist market economy and building the socialist harmonious society,the strengthening of the management of financial funds of administrative institutions and the guarantee of safe and efficient use of fiscal funds is the premise for all levels of government to do a good job in all public services and social management and is an important job related to the overall development of China's society and the vital interests of the people.At present,with increasingly wide use of fiscal funds and growing funds amount of the administrative institutions in China,how to improve the use efficiency of the financial fund has become the important part of China's fiscal fund management while as an important part of the public finance system,the scientific and refined level of departmental budgeting management system is directly related to the use and allocation efficiency of the fiscal funds.The comprehensive implementation of performance management put forward in the reports of the 19 th National Congress of the Communist Party of China made the department budgeting management level been increasingly improved,the ability of financial coordination been continuously enhanced and the use efficiency of the fiscal funds been continuously improved,thereby forcefully promoting the healthy and orderly development of the economy and society.However,with the continuous advancement of department budget reforms,the contradictions and weak links in department budget management have become increasingly obvious,mainly showing in the following aspects: unscientific budgeting and control methods,weak budgeting restraint,extensive preliminary work of the project expenditures and project library construction,low-level performance management of budgeting,seriously affecting the use efficiency of the fiscal funds.Taking the Dali Prefecture tax system as the research object,this paper comprehensively uses the literature review method,case analysis method,questionnaire method,comparative analysis and other research method to arrange the current situation of Dali Prefecture tax system budgeting,to analyze the main problems such as incomplete compilation of the budgeting contents,unscientific methods,insufficient time,unrealized implementation of " report to budget committee" of the department budgeting,unreasonable setting of the ration standard,slow progress of performance management,and low participation of other departments except the finance department of the Dali Prefecture tax system department budgeting,to analyzes the causes of these problems,to propose the general ideas and methods for optimizing the Dali Prefecture tax system department budgeting based on profound summation from the experience and practices of department budgeting in western developed countries,to give methods to actively promote the full-covered budget management and to implement various budgeting,appropriate extension of budgeting time,process to implement budgeting of " approval from financial department and report to financial budget management department" carefully,and countermeasures to improve scientific and rational fixed expenditure standards,comprehensively implement budget performance management,and build budgeting system including all the departments and so on.The perfection and standardization of the Dali Prefecture tax system department budgeting can greatly improve the use efficiency of financial fund of Dali Prefecture tax system,promote the financial management and legal administration level of government departments to a certain extend,enhance the optimal allocation of financial resources of government departments,thereby greatly increasing the disposable revenue of the government departments and improving the administrative efficiency and governance capacity of government departments.Based on the improving of efficiency of the use of finaicial fund,this paper research on Dali prefecture tax system department budgeting preparation,will help to promote the implementation of the new budget law in the Dali prefecture tax system,and it is also useful for other administrative units to put forward some suggestions such as implementing various budgeting methods,appropriately extending budgeting time,and constructing a department-wide budgeting organization system.