Research On The Problems And Countermeasures Of Fiscal Budget Management Of Y County In Shanxi Province

At present,China's social and economic development can not be accelerated without the strong support of fiscal funds.The rational allocation and effective use of fiscal funds has become the focus of social concern.Since 1998,China has initiated fiscal budget reforms,which mainly including departmental budgets and government revenue and expenditure classification management and other important measures.In order to ensure the orderly operation of fiscal funds,many local governments have issued a number of relevant policies,which have achieved remarkable results,but there are still deficiencies.Based on the differences in basic conditions such as politics,society,and economy in different regions,coupled with the original solidified concepts and policy systems and other constraints,the role of financial management is not obvious.As an important part of the national fiscal system,the accuracy and scientificity of county-level fiscal budget is the logical starting point of the government's overall economic planning,so it is particularly important to explore county-level fiscalbudget management.Some counties in Shanxi Province have made great achievements in fiscal budget management for many years,but many defects have been exposed in the process of budget management.This paper takes Y County of Shanxi Province as the research object,summarizes its fiscal status and budget management,finds out the existing problems and analyzes the reasons,on this basis,puts forward solutions to provide basis for the effective operation of fiscal budget management in Y County of Shanxi Province.Based on the actual situation of Y county in Shanxi Province,this paper explores the problems existing in Y county's fiscal budget management and system design from both theoretical and practical perspectives on the basis of relevant concepts of fiscal budget management and relevant theories of public management,in order to provide reference for improving the current situation of Y county's fiscal operation and management.The full text includes five parts: the first part is the introduction.This part mainly covers the basis of topic selection and research background,research significance,research status at home and abroad,research contents and methods.The second part introduces the concepts of budget management and the theoretical basis of budget management.The third part summarizes the status quo of financial operation and budget management and financial management in Y county,Shanxi Province.Through in-depth investigation and detailed data,the current status of budget management in Y county is fully reflected,and active preparations are made for the next step of discovering problems.The fourth part,based on the investigation of the local government and relevant departments,identifies some prominent problems and their forms that restrict the economic development and financial budget management of Y county in Shanxi Province.And further through the relevant theory to find out the reason of its existence;The fifth part puts forward some countermeasures and Suggestions according to the problems of Y county financial management in Shanxi Province.Through the construction of a scientific and reasonable financial budget management system,the three functions of budget preparation,budget implementation and budget supervision are organically combined to form an interconnected and mutually restrictive financial budget management system,thus forming a good guiding mechanism for the next development of Y county's finance.The last part of the conclusion summarizes this paper,looks forward to Y county after the implementation of relevant budget management countermeasures,and puts forward some thoughts on how to improve the efficiency of county fiscal budget management in the future.