Research On Optimization Of Budget Management For Public Welfare Institutions

The public welfare institution is an organization set up by the Chinese government for the development of public undertakings,which specializes in providing public services such as education,culture,and health,and shoulders the responsibility of safeguarding public interests.The economic and business activities of public welfare institutions have two characteristics:one is that the funding source of the unit is mainly financial appropriation;the other is that they do not engage in business activities,but only provide public welfare services to the society.The test of economic business activities of public welfare institutions is how to provide more public welfare services through limited financial funds,thus strengthening budget management can comprehensively improve the economic business activities of public welfare institutions and the efficiency and effectiveness of public services.On the practical level,although the budget management level of public welfare institutions has been continuously improved in recent years,budget management still exists: budget and business are disconnected;budget organization is not perfect;budget link supervision is not in place and other issues.At the theoretical level,public welfare institutions as public service providers,and the public as consumers of public services,both belong to the relationship of principal and agent,and there is a problem of information asymmetry.And budget management can effectively solve the problem of information asymmetry,and promote public welfare institutions to better fulfill their public trust responsibilities.Therefore,whether it is based on the theoretical level or the practical level,it is of great practical significance to further strengthen the budget management of public welfare institutions.This article takes Unit A as an example to study the optimization of budget management of public welfare institutions.The article is divided into four parts: first,the theoretical basis of budget management and relevant international experience for reference;second,the budget preparation process,budget management content,budget management principles and objectives of public welfare institutions from the public welfare business single budget management system;Again,taking unit A as an example,analyze the problems existing in public welfare institutions from the budget organization level and budget link level,and conduct cause analysis;finally,put forward effective countermeasures for budget managementoptimization of public welfare institutions.