Research On The Budget Preparation And Execution Management Of Wenzhou Municipal Government Investment Project

As an important part of the government's public management,the government investment project management under the financial management system has significant characteristics.In the current model,the financial departments at all levels are responsible for the preparation of the government investment project budget,but also responsible for the implementation of the budget,the budget allocation program is both the compiler and the implementation of the budget and the implementation of budget constraints and supervision can not be effectively reflected,Financial funds can not be used in the effective supervision,but also can not guarantee the budget of the economic and social benefits to achieve the desired value.At the same time,because the budget preparation and implementation are not really separated,in the budget preparation process of government departments to pursue the department,the unit benefits of the phenomenon is also inevitable,which led to the budget preparation and implementation of a series of drawbacks.This paper attempts to combine the theory of public economics and public management theory to analyze the advantages and disadvantages of the current budget management system.The government budget preparation and implementation of the proposed reform of the system,argumentation through the implementation of the budget and the separation of the budget management to achieve the possibility of optimal allocation of public resources.Specific from the following parts:First of all,from the concept and characteristics of government investment projects to start,explain the government investment project budget preparation and implementation of the importance of the proposed government investment project budget preparation and implementation of the main problems encountered in the purpose and significance of the topic to explain The On the basis of clarifying the problem,this paper expounds the research progress in this field at home and abroad,expounds the technical route and innovation of this paper,"asking questions-analyzing problems-solving problems" and pointing out this paper The geographical limitations and results of the results need to be tested.Then,the government investment project management,budgeting and implementation of the relevant concepts to elaborate,that management,including planning,organization,control,etc.,the budget is the financial plan,is the management of the highest functions,and the implementation of the management of the organization,control The Elaborated Wenzhou city finance bureau independent innovation government investment project management software system part important concept.The domestic theoretical basis of this paper is the theory of process reengineering and the theory of innovation drive.Learn from the foreign theory for the results of budget theory.The analysis of the budget and compilation of government investment projects is based on the analysis of the current situation of government investment project budgeting and execution from the perspective of the process,the fineness of the preparation,the process of implementation and the appropriation of funds in execution.Which carries out the statistical analysis of the data of the implementation of the funds allocated.On the basis of the above analysis,the author puts forward that the preparation process in the budget preparation is cumbersome and inefficient,the lack of budget preparation is insufficient,and the transparency of the budget is insufficient.The application and approval of the implementation of the lack of uniform standards,the lower efficiency of financial funds And other issues.After analyzing the problems,the paper puts forward the goal of improving the performance management level and budgeting of the Wenzhou municipal government investment projects through the system and standard construction,and promoting the construction of efficient and transparent government and raising the budget execution rate.This paper puts forward the standardized process system,the departmental budget system and the treasury centralized payment system based on the government investment project management software and the system as the carrier,the standard income budget method and the zero base budget,relying on the computer system and the project library system to establish the budget revenue and expenditure management System,and put forward the systematic and systematic countermeasures from the aspects of project screening,preliminary project intervention,project internal control and project implementation process supervision.Finally,the paper puts forward the idea of establishing an innovative system to solve the budget preparation and implementation of Wenzhou municipal government investment project.