Research On Financial Budget Evaluation Management Of Prefectural And Municipal Government

Financial budget review is an important part of budget management.It is a full-time review agency of the financial department.Financial budget review is a technical management activity that uses professional technical force to evaluate and review the necessity,feasibility,rationality and performance of financial investment and special expenditure in accordance with national laws,regulations and departmental rules.As an important means to strengthen and improve budget management,financial budget review is of great significance to improve the authenticity,rationality and accuracy of budget preparation.It is the premise to ensure the smooth implementation of government investment projects,the technical support to optimize the allocation of budget resources,and an important part of serving the public finance.Whether we can give full play to the function of budget review is related to the optimal use of financial funds and whether taxpayers spend their money on the blade.In this paper,Jincheng City,Shanxi Province,as an example of financial budget review,this paper discusses the problems in the management of municipal review.First of all,from the concept of financial budget,financial budget management and financial budget review,through the elaboration of financial budget review management and its content,from the macro level,this paper summarizes the financial budget review management and its significance.Secondly,from the aspects of organization responsibility,management basis,management process and management effect,this paper summarizes the current situation of Jincheng financial budget evaluation management.Thirdly,combined with the practice of Jincheng evaluation management,this paper puts forward a series of problems existing in the evaluation management,and analyzes the specific causes of the problems.Finally,in view of the existing problems in the evaluation management,thecorresponding solutions are proposed.In the practice of financial budget review and management in Jincheng,there are some problems,such as the lack of review management in the early stage,the lack of unified review standardization,some management loopholes in the actual operation of review,the low effectiveness of information system in the actual review and management,the increasing risk of review and management,the unfairness of the conclusions,the lack of personnel management and so on,The main reasons are lack of clear understanding of the evaluation positioning,lack of unified evaluation operation and standards,poor implementation of communication and supervision,weak practicability of information system,inadequate management of risk prevention and control,imperfect incentive training and other measures.In this regard,this paper proposes that in the future evaluation management,we should focus on improving the evaluation work and improving the evaluation efficiency by establishing and improving the evaluation mechanism system,standardizing the evaluation operation,enhancing the communication,coordination and supervision of financial evaluation,improving the information system,strengthening the management and control to reduce the risk of evaluation management,strengthening the personnel training and improving the quality of personnel,give full play to the role of review,explore and study the future development direction of budget review.This paper first studies the current situation of the financial budget review management,and then discusses the current situation of the financial budget review management in Jincheng City,analyzes the problems and reasons in the review management,which is helpful to deepen the understanding of the financial budget review management in Jincheng City,and puts forward reasonable countermeasures for the related problems.These are of great significance to promote the refinement and scientization of financial budget,ensure the rational distribution of financial funds,and givefull play to financial functions.They provide a certain reference for the sustainable and healthy development of financial budget review in Jincheng and the construction and development of other municipal review institutions.