On The Reform Of Budget Management System In Dongguan City

The reform of government budget management system is one of the reform measures taken by the state to speed up the establishment of modern financial system in the context of the new era of economic and social development.This paper studies the practice of Dongguan's budget management system reform,clarifies the process of Dongguan's budget management system reform,analyses the problems encountered in the reform,and puts forward countermeasures and suggestions for the problems,which is of great significance and far-reaching significance.This paper uses the methods of literature analysis,investigation and analysis,empirical analysis and case analysis to systematically study the problems encountered in the reform of Dongguan's budget management system in the new era.Chapter 1 is the introduction,which mainly elaborates the background,purpose and significance of the research,as well as the review of domestic and foreign research.Chapter 2 is the theoretical basis.It mainly elaborates the theoretical basis of this paper,including:the theory of budget openness.It shows that the openness of government budget and final accounts is irreversible from both historical and realistic perspectives.Performance budgeting theory,in view of the problems arising,through the performance budgeting theory to analyze the reasons and find solutions.Chapter 3 is the current situation of Dongguan's budget management system reform,which is divided into two parts.The first part is the measures of budget management system reform,including:improving the full-caliber budget system,promoting the disclosure of budget and final accounts information,deepening the reform of project bank,strengthening performance evaluation and supervision and inspection;the second part is the effectiveness analysis of budget management system reform,mainly including:improving the full-caliber budget system.The accounting system and the information of budget and final accounts have been fully open,the project bank reform has been basically realized,and the centralized payment reform of the town Treasury has been basically realized.Chapter 4 analyses the problems existing in the reform of Dongguan's budget management system.This chapter mainly points out four aspects:unclear objectives of the reform of the budget management system,inadequate operability of some reform measures,unscientific procedures for the approval of budget items or duplication of approval links,and imperfect performance budget management in the reform of the budget system.Chapter 5 is the reasons for the problems existing in the reform of Dongguan's budget management system.These reasons mainly include:the lack of overall design and the compilation of reform plan in the reform of the budget management system,the lack of sufficient investigation and research in the setting of some reform measures,the unscientific setting of the examination and approval procedures for budget items,or the duplication of the examination and approval links,resulting in low administrative efficiency and the lack of human resources allocation for the reform of the budget system.There are insufficient sources of experts,especially in the expert pool.Chapter 6 is the countermeasures and suggestions for the reform of Dongguan's budget management system.It mainly includes the overall design and framework planning of Dongguan's budget management system reform,the efficient implementation of reform measures,the improvement of work efficiency after reform and the improvement of performance evaluation index system.Chapter 7 is the conclusion and prospect.In the context of the current new era,China's economy has entered a new normal.The reform of the budget system is of great significance.It can make the fiscal budget data more accurate,be conducive to macro-control,and test the effectiveness of social benefits generated by various economic indicators in the continuous development of society.At the same time,it can better develop social economy and improve the ability of national governance.Under the background of the new era,Dongguan has carried out the reform of budget management system in order to further consolidate the economic foundation,improve the economic quality and serve the society.This study mainly analyses the problems encountered in the process of Dongguan budget management system reform,and then comes up with operable countermeasures and suggestions.