| In recent years,with the continuous changes in China’s market economy system,the market economy system is more diversified,the national governance system and governance capacity is more modernized,and the legal and regulatory systems in various aspects in China are becoming more and more sound.Among them,institutions,as an important part of China’s government functions,play a vital role.In order to regulate the income and expenditure behavior of government units and improve the efficiency of the use of financial funds,the state has introduced the Budget Law of the People’s Republic of China to strictly control the budget of units and achieved good results.However,since the original rough preparation method can no longer match the current development of institutions,the state has made several amendments to the Budget Law to promote the further development of comprehensive,scientific and rational budget management of institutions.Even so,there are still many budget risks,such as unreasonable budget preparation time,insufficient detail of project expenditure indicators,unreasonable preparation of project performance targets,lack of effective communication between budget-related departments and positions,frequent unrestrained budget adjustment initiation,and lack of effective monitoring during budget execution,etc.These risks will have different degrees of impact on the unit’s budget objectives,and risk management is imperative.The Bureau of Meteorology,as a state-run institution,has formed a suitable budget management system,but also like most institutions in China,there are different risks mentioned above in various aspects of budget management,leading to the ineffective implementation of the unit’s budget and even the existence of corruption.Therefore,each unit department should accurately identify the risks of budget management according to the requirements of the latest revised Budget Law,make accurate assessment of various risks,and finally establish a set of perfect budget risk prevention and control mechanism,so as to improve the scientific,effective and standardized budget management of meteorological bureau.Based on budget management theory and risk management theory,this paper analyzes this state of affairs of budget risk management in CD Meteorological Bureau,mainly including institutional level,regulatory level,operational level and organizational management structure.Through the literature analysis method,case study method and field research method,we firstly identify the risks by drawing flowcharts and illustrating the control nodes in the budget preparation,budget approval,budget execution,budget addition and adjustment,financial final account and budget performance evaluation of CD Meteorological Bureau;secondly,we use qualitative assessment method to evaluate and analyze the risks in each budget process;thirdly,we propose a targeted risk analysis for the risk The third is to propose targeted and specific risk control measures in response to the results of risk assessment and risk analysis,so as to promote the budget risk management capability of CD Meteorological Bureau and serve as a reference for other institutions. |
