Budget Implementation Research Of DL Customs

Budget execution is the basic way to give full play to budgetary functions,allocate resources scientifically and improve the efficiency of fund use.The level of budget execution management is directly related to the implementation of major policies of the Party and the state,and to the level of public service and financial management of the government.In our country,budget management started late,and the lack of relevant research on budget execution makes the understanding and understanding of budget execution in practice and academia not systematic and in-depth.As a department directly under the State Council,Customs attaches great importance to budget implementation.The General Administration of Customs has issued a number of documents calling for speeding up budget implementation.Constructing an open,transparent,reasonable and scientific budget execution management system will not only help to clarify the use of Customs financial funds,but also play a decisive role in the exertion of customs functions,the healthy development of the cause and the vital interests of the police officers.On February 9,1980,according to the Decision of the State Council on Reforming the Customs Administration System,DL Customs was designated as the Customs directly under the General Administration of Customs.DL Customs has jurisdiction over 6 municipalities in the province and their jurisdiction areas,with 16 independent accounting agencies.In recent years,there have been many problems in the budget implementation of DL Customs.In 2017,the Customs has compiled a list of audit problems based on audit findings over the years.There are 35 items in the list,involving up to 18 items in budget implementation,accounting for 51.43%of the list of problems.Based on public finance theory,principal-agent theory and Pareto optimum theory,this paper analyses DL customs budget,final accounts data and budget execution progress over the years,and puts forward the problems existing in DL customs execution and their specific manifestations,as well as the factors affecting budget execution.On this basis,this paper puts forward some suggestions to strengthen the implementation of the budget.