| To provide strong support for the comprehensive construction of the socialist modern state to start a good start,along with the vigorous development of China’s social economy,the national comprehensive budget deepening reform continues to promote,and the budget management of financial funds has also been greatly improved.However,in the budget work of highway bureau,traffic special funds as an important part of financial funds,its budget management still has loopholes,mainly in its budget deviation is too large.If the deviation of the budget and final account of transportation special funds in highway bureau is too large,it will lead to the loss of rigidity of the budget work,and the financial funds will be easily used inefficiently and waste of funds,which will directly affect the quality and effectiveness of transportation special funds in budget management.Therefore,how to reduce the deviation of budget and account of institutions and improve the level of budget management has become a real problem.Based on the relevant domestic and foreign literature,relevant concepts such as budget management,budget deviation degree and three theoretical bases relying on balanced budget management,principal-agent theory and Pareto optimal theory,this paper obtains the average budget deviation level by summarizing the income and expenditure budget deviation data of provincial and municipal highway bureaus in China from the perspective of budget deviation degree;meanwhile,by conducting field research on A city highway bureau to understand A city At the same time,through the field research of A city highway bureau,we understand the basic situation of A city highway bureau and its traffic special funds budget management process,evaluate and analyze the deviation of traffic special funds budget in the past years by using the budget statement,combine with a series of research such as interviews with the personnel of A city highway bureau,and based on this,we found that the traffic special funds budget management of A city highway bureau in Shaanxi province has obvious over-recovery and over-expenditure of funds,the budget preparation is light on the budget,and the project implementation process is not strictly implemented We further analyzed the causes of the problems in terms of the methods,processes and systems of preparation,implementation and supervision,and proposed optimization measures for the problems based on the three aspects of budget preparation,budget implementation and budget evaluation,mainly by standardizing the budget preparation of special transportation funds,improving the budget implementation mechanism of special transportation funds and standardizing the financial budget supervision system.It promotes the reform of budget management system,optimizes the allocation of resources of special transportation funds,improves the efficiency of budget fund management and use,and solves the problem of excessive deviation from the budget and final accounts.This paper combines theoretical analysis and case study,hoping to find out the problems of budget management of transportation special funds in A city highway bureau and the optimization path from the perspective of budget deviation,to provide reference for other highway bureaus,to provide some reference for improving the efficiency of using budget funds,and to provide new ideas for analyzing and solving the problems of budget management in highway bureaus with the perspective of budget deviation,in order to strengthen the financial fund coordination and deepen the reform,strengthen the budget management,and improve the efficiency of financial resources allocation,fiscal policy effectiveness and fund use efficiency. |
