Research On The Open Management Of Departmental Budget And Final Accounts In Fengze District

Disclosing information on departmental budgets and final accounts is a fundamental requirement of public finance,an important measure to protect the public’s right to know and to supervise,and an effective way to restrict the government power of government departments.In recent years,my country has made considerable progress in the open management of departmental budgets and final accounts.The supervision has been gradually strengthened,the disclosure content has been gradually improved,the disclosure forms have been gradually enriched,and the social attention and willingness to participate have gradually increased.But there are still many problems to be solved.This article takes the open management of departmental budget and final accounts in Fengze District as the research object.The paper adopts the method of interview,literature research and comparative analysis,and uses the theory of public budget theory and principal-agent theory to sort out the current situation of the public management of departmental budget and final accounts in Fengze District.It was discovered that Fengze District,in addition to implementing policies at all levels,also supports related systems such as public management,assessment,and public opinion;the management of the time,content and method of disclosure is being gradually standardized;corresponding supervision and inspections have been organized;through the analysis of the disclosure of departmental budget and final accounts from 2014 to 2020,it can be seen that in recent years,the number of page views of the departmental budget and final accounts has gradually increased,the role of supervision has gradually become prominent,and the degree of public participation has also increased.However,problems such as inadequate implementation of the system,incomplete management of public content,lack of an internal supervision system,and lack of enthusiasm for public participation are still found.The main causes for these problems are the following: low emphasis on the publication of departmental budgets and final accounts,the actual local situation restricts the effect of public management,the law does not clarify the rights and duties of supervision subject,and the lack of social participation atmosphere in the disclosure of departmental budgets and final accounts.By comparing cases from other regions and drawing on its advanced experience,improvements have been proposed,including improving the management system related to disclosure,improve public management content,strengthening supervision,and guiding public participation.Regulating the open management of departmental budgets and final accounts is of great significance to promoting democratic politics,building a service-oriented government,and protecting the rights of the public.It is hoped that through research,improvement measures to further promote the open management of departmental budgets and final accounts in Fengze District can be put forward.