Research On The Problems In The Integrated Management Of Financial Budget In Nanpiao District,Huludao City

The report of the 19th National Congress of the Communist Party of China pointed out that "we should accelerate the establishment of a modern financial system,establish a central and local financial relationship with clear powers and responsibilities,coordinated financial resources,and balanced regions,and establish a comprehensive,standardized,transparent,scientific,and binding budget system." In this context,the Ministry of Finance launched the deployment of integrated budget management reform in 2019,and a series of notices and documents such as the "Integrated Budget Management Business Standards" were successively issued,The construction of an integrated budget management platform is gradually and steadily advancing nationwide.The integrated reform of budget management is the fundamental guarantee for integrating financial processes and strengthening budget control.It is also of great significance for improving prediction levels,optimizing powers and expenditure responsibilities,and strengthening the position and functional positioning of the "foundation and important pillar".Nanpiao District is an administrative district under the jurisdiction of Huludao City,Liaoning Province.Its own financial situation is poor,budget management is incomplete,and there are many problems.Although the integrated reform of financial budget management has been implemented in accordance with the unified deployment of the province,there is still a significant gap between achieving the goals of financial informatization and integrated budget management.The integrated reform of budget management aims to use an integrated management platform to enhance the scientificity and rigor of budget management.During the reform process,the existing budget management problems in Nanpiao District have become increasingly prominent,and new problems in the integration process have also emerged.The interweaving of new and old problems has severely hindered the integrated reform process of budget management in Nanpiao District,and the effectiveness of the integrated reform of budget management has been minimal.Therefore,actively exploring the problems and causes of the integration of budget management in Nanpiao District,and proposing effective improvement measures,will be conducive to fully leveraging the role of financial funds and improving the overall level of financial budget management integration in Nanpiao District.This article takes the overall research approach of "discovering problems-analyzing problems-solving problems".Firstly,starting from the concept definition and theoretical foundation,the literature analysis method was used to define the concepts of fiscal budget,fiscal budget management,and fiscal budget management integration.The government budget theory,fiscal decentralization theory,and fiscal transfer payment theory were elaborated as the theoretical basis for this article.Secondly,using field research methods,collect and study data on the integration of budget management in Nanpiao District,Huludao City,briefly analyze the current situation of the integration of financial budget management in Nanpiao District,introduce its basic situation,measures taken,and achievements.On the basis of current situation analysis,focus on analyzing the problems in the integration of budget management in Nanpiao District,and analyze their causes.Research has found that it has problems such as weak foundation for integrated budget management operation,low efficiency of integrated budget management execution,narrow supervision scope of integrated budget management,and poor operation of the integrated budget management platform.These problems are caused by insufficient preparation in the early stage of integrated budget preparation,lack of dynamic adjustment mechanism for integrated budget execution,incomplete performance evaluation system for integrated budget management,and immature construction of integrated budget management platform.Finally,using comparative analysis method,analyze the excellent experiences of regions in China where the integrated reform of budget management has achieved significant results,and propose targeted reform suggestions based on the actual situation of Nanpiao District.This article believes that Nanpiao District should strengthen the scientificity and rationality of integrated budget preparation during the budget preparation period,improve the efficiency of integrated budget execution and feedback during the budget execution period,strengthen the construction of integrated budget performance evaluation module during the budget evaluation period,and improve the construction of integrated financial budget management platform during the summary and planning period.