Study On Budget Management Of Public Welfare Fund Of Lottery In China

The public welfare fund of lottery refers to the net income from the sale of lottery issued in accordance with the regulations of the state after deducting the prize money returned and the distribution funds.It is usually used for all kinds of public welfare undertakings,and undertakes the arduous task of solving the shortage of financial investment and promoting the continuous development and expansion of social public welfare undertakings.It plays an irreplaceable important role in the development of social education,poverty alleviation,pension and other public welfare undertakings.However,it is undeniable that there are various problems in the use of the lottery public welfare fund,and these problems are often caused by the failure to do a good job in the budget,so measures should be taken to solve them.In the context of the current era,the importance of budget is constantly emphasized,the status of the rise.Improving the national governance capacity and level requires speeding up the pace of budget management system reform.Traditional budget management should also adapt to the changing trend of The Times to budget management.Budget management is divided into three dimensions,which are budget good governance,budget rule by law and budget co-governance respectively.And lottery welfare fund budget management refers to the lottery ticket public welfare fund budget of each link,implement the budget management concept,stress is a legitimate to a reasonable process,after is a lottery ticket public welfare fund budget on the basis of legal democracy legitimation,on the use of high benefit,and the effect of lottery ticket public welfare fund fund project can get the general public recognition and acceptance.No budget,no expenditure,budget and expenditure are closely linked.The continuous improvement of the relevant laws and regulations,with the budget in the lottery ticket public welfare fund use many chaos decreased,but it is worth attention lottery ticket public welfare fund in the unreasonable budget establishment not science,illegal behavior lack of budget responsibility mechanism,lack of budget supervision,budget information disclosure not thoroughly,the respect such as unreasonable budget allocation of funds or the obvious problem,As a result,the overall use efficiency of the lottery public welfare fund is not high and can not meet the actual needs of the people.As budget management theory studies ceaselessly thorough,combine the specific link of budget,can make public the respect such as budget from budget,carry out,supervise,information,to perfect our country lottery public welfare fund budget management puts forward corresponding countermeasure proposal.The main suggestions are as follows: first,to formulate a scientific and reasonable budget for public welfare lottery funds,optimize the use structure of public welfare funds;Second,we should improve the democratic system of the lottery public welfare fund budget,ensure the supreme authority of the NPC on the budget and expand the channels for the public to participate in the budget;Third,we need to improve the government’s budget supervision mechanism by setting up a special committee and ensuring the independence of audit institutions to implement budget supervision of the Public welfare Lottery fund.Fourth,we should improve the budget performance evaluation mechanism and take the evaluation results as an important reference for the use of the lottery public welfare fund in the next year.Fifth,to improve the lottery public welfare fund budget accountability mechanism,enhance the deterrent against budget violations;Sixth,to deepen the public welfare lottery budget information disclosure,detailed disclosure of the content and expand the open channels.Through the improvement of relevant systems,we hope to promote the development of the budget management theory of China’s lottery public welfare fund,so as to further deepen the theory of national governance.