Research On The Problems And Countermeasures Of Xuzhou Budget And Final Account Disclosure

Government budget is to predict the fiscal revenue and expenditure in the next fiscal year,make a clear range of fiscal revenue and expenditure,straighten out the work objectives,and make contributions to promoting national economic growth,regulating and controlling macro-economic development,improving the efficiency of capital use and other aspects.At present,citizens have a higher and higher awareness of political participation,and the disclosure of budgets and final accounts has gradually become a hot topic.At present,although many scholars are very keen on the open topic of budget and final accounts,most of the current research focuses on the theoretical aspect,and there are few micro-subjective studies at the municipal or county level,and few specific studies on actual operation.Through an in-depth study of the budget and final account disclosure of Xuzhou municipal government in the four years from 2017 to 2020,this paper summarizes the existing problems,which come from: First.The level of budget report preparation is not high;Second.The efficiency of government budget and final accounts disclosure is not high,including the delay in information disclosure and the slow progress of budget implementation;Third.The disclosure of budgets and final accounts is incomplete,including the report is not comprehensive and the report is not readable.Fourth.The use of government budget funds is not standardized,including the existence of arbitrary changes in expenditure items,the idle of a large amount of existing funds,and the inaccurate accounting of state-owned assets and funds management;Fifth,the budget is open through a single channel,and the report lacks feedback from the public.According to these five problems,this paper analyzes the causes of the problems,including the first,limited professional quality of some accountants;Second.The government as a whole lacks the sense of responsibility.Among them,the information flow of the budget unit is too slow,the financial staff is insufficient,the budget preparation is inaccurate and the examination and approval process is slow;Third.The requirements for the publication of budgets and final accounts are not perfect,in which the detailed degree of the report has not been implemented,and the compilation of the report has not taken into account the public acceptance;Fourth.The internal supervision system of the government is not in place,in which the government's self-supervision is insufficient,the use of funds is not standardized,institutional constraints are not in place,the role of financial departments is misplaced,there is no independent budget and final accounts supervision organization set up,and the supervisory role of the People's Congress is not given full play;Fifth.Some leaders neglect the public work,and the public lacks the sense of ownership.The research shows that to optimize the budget and final account disclosure in Xuzhou,the following measures should be taken: first,to enhance the professional quality of accounting personnel;Second.Strengthen the awareness of government budgets and final accounts disclosure,including reducing the process,improving work efficiency,enhancing the accuracy of preparation,and accelerating the progress of budget implementation;Third,we need to improve the reporting of budgets and final accounts,including making the reports more comprehensive and the statements more popular.Fourth.We will improve the supervision and control over the disclosure of budgets and final accounts,including strengthening the government's self-supervision,standardizing financial management,and putting the existing funds to good use,setting up independent budgetary and final accounts supervision institutions,giving full play to the role of pre-networking,and expanding the supervision functions of the National People's Congress.Fifth,increase government propaganda and increase public participation.The purpose of this paper is to analyze the problems existing in Xuzhou's budget and final accounts disclosure,and to put forward constructive Suggestions to actively promote the process of Xuzhou's budget and final accounts disclosure.This paper adopts the research methods of literature analysis,case analysis and comparative research.The new opinion of this paper is to set up an independent budget and final accounts supervision organization,play an important role of budget networking,and finally write a high-level academic paper through my research.