A Study On Problems Of Tianjin’s Departmental Budget Management

The department budget, government departments is the distribution plan of ayear of financial funds, the department budget can fully detailed reflect the balance ofgovernment departments, government departments perform their functions ensuresmooth. With the development of Tianjin’ s market economy and the deepening of thereform of department budget, the deep-seated problems in our department budgetsystem has become increasingly prominent, first, the scope of the department budgetis not complete, some funds are not included in the budget, second, the departmentbudget approved method is not scientific, the distribution function of financial capitalreduction; third, the department budget transparency is still low, affecting the budgetauthority; fifth, budget performance management level is low, weakening theefficiency in the use of fiscal funds. These problems restricted the healthydevelopment of the department budget, therefore, to establish a mechanism of budgetmanagement, scientific, efficient, improve the Department to enhance the scientific,fine management of the department budget is very necessary.Based on the advanced experience, budget management in west market economydeveloped country practice introduction, reference, combined with Tianjin’s presentbudget management problems in-depth analysis, put forward the overall train ofthought to establish and improve the mechanism of budget management in ourdepartment, which adhere to the economic construction of national policy, adhere tothe budget management benefit, adhere to the budget management transparency,adhere to the budget management procedure. Finally, aiming at each link ofdepartment budget management, proposed to establish a scientific, perfect budgetmanagement system of specific measures, first, improve the basic expendituremanagement; second, improve the project expenditure management; third, improvedepartmental budget performance evaluation mechanism; fourth, improve thedepartment budget open mechanism; fifth, perfect the system of supervisiondepartment budget. The specific measures through the above five aspects, canpromote the department budget management more perfect, more scientific, morereasonable offer useful reference.