Research On The Promotion Of Integrated Budget Management System Of Grassroots Units

In October 2017,at the 19th National Congress of the Communist Party of China,General Secretary Xi Jinping proposed that we would expedite the creation of a modern public finance system,and we would put in place a comprehensive,procedure-based,transparent budget system that uses well-conceived standards and imposes effective constraints;and we would implement performance-based management nationwide.It points out the direction for deepening the reform of the budget system.In March 2021,The State Council issued the Opinions on Further Deepening the Reform of the Budget Management System.According to this document we will combine budget management with information technology,speed up the construction of an integrated budget management system,promote the communication and sharing of budget information with the power of science and technology,standardize the work flow of each stage of budget management,and realize the docking of local and central integrated budget management systems.With the promotion of the integrated budget management system in grassroots units and the further presentation of the state of financial tight balance,it is found in the work that the integrated budget management system plays an important role and hard constraints in the current budget management,performance management,Treasury payment management,government procurement management,state-owned assets management and other aspects of the work.But in the process of system promotion,there are also a lot of problems and confusion,such as how the budget management integration system used by grassroots units was selected,why the problems encountered in the process of budget management integration system need to consume a lot of time to solve,why can’t directly connect with engineers and so on.Therefore,this paper focuses on the confusion and problems existing in the process of system promotion,uses interviews and questionnaires to obtain basic research data,and collates and analyzes the obtained data under the guidance of the whole government theory,principal-agent theory and information asymmetry theory.Taking the promotion of the integrated budget management system in the development zone as a typical case,the process of system promotion is sorted out,and the results of the promotion of the integrated system in the grass-roots units are summarized.The first is more convenient fund payment,the second is more scientific budget preparation,the third is the hard constraint of government procurement,and the fourth is the true closed-loop budget management.The analysis shows that the influencing factors of system promotion include whether the procurement system is more prominent among similar suppliers in the system acquisition stage,and whether the top,bottom,inside and outside four aspects cooperate with each other in the promotion process.The problems in the process of promoting the integrated budget management system of grassroots units are identified as uneven personnel level,low participation rate of non-financial personnel,poor communication and long time,and weak awareness of operation and maintenance service.The main reasons for the problems are not to establish a long-term training mechanism,not to update the concept of budgeting,not to establish a normal communication and coordination mechanism and not to establish a systematic performance evaluation mechanism.Then on the basis of the analysis of influencing factors and problems,countermeasures and suggestions are put forward in stages from the system acquisition stage to the system evaluation stage.It is hoped to provide an efficient and convenient path for future system upgrading or other systems that need to be promoted from top to bottom.