Research On The Optimization Of The County-level Fiscal Budgeting System

The fiscal budget is the government's fiscal revenue and expenditure plan,which guides and controls the progress of all government activities in our country,and the budget preparation is the direction indicator of the government budget,and it is also used to reflect the scope,direction and policies of government activities.County-level government budgeting,as the basis of the entire national budgeting system,plays an irreplaceable role in guiding and controlling the state of fiscal expenditure of various local government departments,standardizing fiscal processes,and refining fiscal expenditures.Since China began to implement the new budget law reform in2015,fiscal departments in various parts of the country have made certain progress in budget management.However,with the development of society and economy,the expansion and diversity of fiscal expenditure,county-level fiscal The department has encountered many practical problems in the process of budget preparation.For example,in the process of budget preparation,the division of labor among the entities is unclear,the responsibilities are unclear,the lack of a professional consulting agency,the preparation content is incomplete,and the software development process cannot keep up.,As well as the deviation of the budget year,etc.,these issues have jointly affected the systemic,accurate,and scientific nature of fiscal budgeting.Therefore,the research on the county-level fiscal budgeting system is not only an independent analysis of a certain link in the budgeting system,but based on the actualities of the county-level finance,the loophole analysis of the overall budgeting framework and the loophole filling are performed.The perfection can increase its scientificity and integrity,promote each budget subject to standardize operating procedures,and establish a rigorous and rigorous expenditure process,thereby establishing a rigorous,rigorous,standardized,transparent,scientific and reasonable budgeting system.Taking Q county as an example,through the empirical analysis,the problems in budget preparation are found,and the corresponding countermeasures are put forward based on the problems.The local government budgeting system is a systematic work that involves all aspects of the content,including preparation,execution,and supervision.It mainly involves the main body of the budget,the budget preparation process,the budget preparation method,and the final public review mechanism.Focus on the whole and optimize the system to improve the accuracy of budgeting.This article analyzes and analyzes the current budgeting system of county-level finance.It is not difficult to analyze that the root cause of the backwardness of budgeting technology is the backwardness and absence of the budgeting system.In the context of China 's new era of economic development and economic globalization,although county-level governments have limited access to foreign investment,county-level governments are burdened with more burdens to protect people 's livelihood and local capital construction.The increase in county-level fiscal pressure continues to require that we rationally allocate fiscal funds and combine modern budget management with traditional budget management: First,through the determination of the power accountability level,the three main responsibilities of the budget are defined;2.The innovation of mechanism and method provides guarantee for the accuracy of budget preparation;3.The supervision and review mechanism provides institutional constraints for budget expenditure,etc.These measures have jointly promoted the optimization and upgrading of the reform of the county-level local government budgeting system.All reforms have historical limitations based on the different backgrounds of the times.With the continuous development of China's local economy,the research on the fiscal budgeting system will continue to be deepened and comprehensive.Therefore,it is important to improve the local fiscal budgeting.