Research On Budget Management Optimization Of Public Welfare Institutions

Public welfare institutions are the organizations set up by the Chinese government for the development of public undertakings and specialized in providing education,culture,health and other public services.They shoulder the responsibility of safeguarding social and public interests.For public welfare institutions,when they participate in different types of economic and business activities,they need to use fixed funds to maintain a good state of public welfare services.On the basis of improving the budget management ability,they should ensure that their business meets the normative requirements,while maintaining a high efficiency of public services,and achieve the development goal of public services.From the perspective of practice,the budget management capacity of public welfare institutions has been increasing in recent years,but some problems in budget management have not been effectively solved.It is undeniable that scientific budget management is also an important work responsibility of public welfare institutions.From the perspective of theoretical and practical development,its impact value cannot be ignored.This paper takes S Provincial Science and Technology Museum as an example to study the optimization of budget management of public welfare institutions.The article is divided into six parts: The first part introduces the research background and significance,literature review at home and abroad,research ideas and methods.The second part outlines the public welfare institutions,budget management and other related concepts,and expounds the comprehensive budget management theory,new public management theory and other related theories.The third part is the current situation of S provincial science and technology museum budget management,introducing S provincial science and technology museum budget management organization,budget management revenue and expenditure,and the main process of budget management.The fourth part is the analysis of the problems and causes in the budget management of S Provincial Science and Technology Museum.It is found that S Provincial Science and Technology Museum has problems in budget management,such as the disconnection between budget preparation and objectives,the lack of rigid constraints in budget implementation and the absence of budget performance evaluation application.It is believed that the reasons for these problems are the incomplete construction of the budget organization mechanism,the imperfect budget performance evaluation mechanism,and the need to strengthen the construction of the budget management information system.On the basis of the above analysis,the fifth part of the paper puts forward the countermeasures for the budget management problems of S Provincial Science and Technology Museum,including optimizing the budget management organization mechanism,strict budget preparation,strengthening budget implementation and adjustment,strengthening budget assessment and supervision,and strengthening the informatization construction of budget management.The sixth part is the conclusion and prospect of the paper.It is hoped that this study can improve the budget management level of S Provincial Science and Technology Museum,provide referential suggestions for deepening the institutional reform of public institutions,promote financial funds to produce more social and economic benefits,and give full play to the practical role of budget management in the development of public welfare institutions..