Research On The Problems Of Budget Management Integration System Through The Application In Department A

The construction of an integrated budget management system is being promoted nationwide.The construction of the integrated budget management system in Jiangxi Province was launched in July 2020,leveraging the reform of budget management.Through "batch promotion and pilot implementation",it was fully put into use within the province in January 2022.Department A was formed through the integration of three provincial-level public institutions and is still in the transitional period of reform.Its business situation is more complex and typical than that of ordinary provincial-level public institutions.When a newly launched system encounters a newly formed department,the process of adapting to each other is more prone to problems.Based on this,research will be conducted on the issues arising from the application of the Jiangxi Provincial Budget Management Integrated System in Department A.Firstly,by using literature research methods to sort out the research on budget management and integrated budget management systems,it was found that existing literature research perspectives are mostly based on financial supervisory departments,with less focus on budget departments.In terms of budget management and system application optimization,the degree of refinement is insufficient,and there is a lack of guidance and practicality.Secondly,through on-site research to understand the budget management situation of Department A and the current application status of the integrated budget management system in Jiangxi Province,combined with qualitative and quantitative analysis methods,the budget revenue and expenditure situation of Department A is analyzed,and the problems in budget management and system application of Department A are summarized.The budget management problems mainly manifest as loopholes in the budget preparation of Department A,low compliance of budget execution,and neglect of performance evaluation process.The system application problems mainly manifest as defects in system functional design,easy obstruction of internal and external information transmission,and mutual shifting of responsibility between system operation and maintenance providers.Thirdly,combining the theory of objective management,management information system theory,principal-agent theory,and Washington Cooperation Law,analyze and summarize the reasons from the perspectives of philosophy,system,and action.Finally,based on the perspective of Department A,improvement suggestions are proposed from two main directions: strengthening budget management and optimizing system application.The shortcomings of budget management in Department A can be improved by changing budget concepts,scientifically preparing budgets,strengthening internal supervision,and implementing performance management.The deficiencies in the functionality and management of the integrated budget management system in Jiangxi Province can be improved by implementing target management,opening transmission channels,constructing communication mechanisms,and adding evaluation mechanisms.Research has found that: firstly,China’s budget management is shifting from a "control oriented" to a "performance oriented" approach,and the integrated budget management system is a tool for implementing budget management reform;Secondly,Department A strengthens budget management through the application of the Jiangxi Provincial Budget Management Integrated System.The Jiangxi Provincial Budget Management Integrated System can optimize system functions and management through Department A’s usage feedback;Thirdly,this study has reference value for budget departments to strengthen budget management,strengthen system application,and avoid some practical problems in the system,which helps to improve work efficiency.