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Research On The Existing Problems And Countermeasures In The Fiscal Budget Manangement Of A Bureau Of Finance

Posted on:2020-02-14Degree:MasterType:Thesis
Country:ChinaCandidate:W J GuanFull Text:PDF
GTID:2439330602966536Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the comprehensively deepen reform promoting Continuously,the Budget Law has been revised,the State Council has issued relevant regulations on fiscal and tax reform and administration,and the Ministry of Finance has issued a series of regulatory documents with feasible operation.This makes the form of fiscal budget management in our country have undergone profound changes.It is necessary to reposition,reform the original financial budget management system,and gradually build a new model of fiscal budget management.This new model has achieved remarkable results at the national level,but there are still many problems in the basic units such as provinces,cities,autonomous regions,municipalities directly under the central government,and even counties and townships,so this paper studies the specific application of this model in the grassroots financial bureau.This will help administrative institutions make rational use of financial funds,improve the transparency of government budgets and provide better public services.Based on the actual situation of financial budget management of A finance bureau,this paper uses the methods of interview,literature review and case analysis to make a thorough discussion on budget preparation,budget execution,budget supervision and performance appraisal.Firstly,this paper expounds the research background and significance of financial budget management,reviews the research results at home and abroad,and briefly introduces the relevant theoretical concepts of financial budget management and the four components of budget.Secondly,the general situation of A finance bureau and its current situation of financial budget management are described,and the problems existing in various business processes of current financial budget management are analyzed,including:the budget preparation is not accurate and comprehensive,the budget implementation control is not strict,the budget supervision is insufficient and the performance appraisal mechanism is not perfect.Thirdly,based on the actual work of A finance bureau,this paper analyzes the causes of the problems related to financial budget management,including:the budget preparation is not scientific enough,the budget implementation is not standardized,the budget supervision is not detailed enough,and the budget performance evaluation is not binding.Finally,the paper puts forward corresponding improvement countermeasures and suggestions for various budget management processes of A finance bureau,including improving the budget preparation procedure,perfecting the current budget implementation mechanism,strengthening budget supervision methods and improving the budget performance evaluation level,and puts forward my own conclusions,enlightenment and shortcomings.It is hoped that the problems of fiscal budget management faced by A finance bureau can obtain scientific and effective theoretical reference through this paper,as well as provide an example to supplement the field of financial budget management in the similar administrative institutions,and provide certain reference and reference for the development of fiscal budget management work of similar grassroots units in China.
Keywords/Search Tags:Budget Management, Budget Preparation, Budget Execution, Budget Supervision, Performance Evaluation
PDF Full Text Request
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