Research Of Improving Budget Management Of A Customs Applying Rolling Budget

It's been 15 years since the central Government began the budget reform of its Departments and a relatively complete department budget management system has been set up.With the deepening of public fiscal reform whose main body are department budget,performance evaluation management and national treasury centralized payment,the Custom's financial revenues is facing a new situation and pressure.The problems like "focus on distribution while neglecting management" in the budget management have not been solved,and also there are problems like performance evaluation can not be fully executed,slow progress,low efficiency,lack of standardization and randomness in budget enforcement.Rolling budget has significant meaning in improving budget management as the traditional fiscal budget management has its inherent defects and deficiencies in optimize allocation and improve budget performance.The thesis,combining the characteristics and reality of the Customs,will investigate the ideas of adopting rolling budget to improve the budget management of A Customs by discussing the theoretical base of rolling budget in Customs and using reference of the experience of other countries.Details are as follows:Chapter One is Introduction,states the research background and meaning of the thesis,introducing the opinions of domestic and overseas documents.Then it summarized the research content and methods of the thesis and state briefly the innovation point and shortcomings.Chapter Two emphasized on the basic theory of rolling budget research.Chapter Three introduced the experience of other countries in using rolling budget and how they can enlighten us in our country's rolling budget reform.Chapter Four summarized the performance and current situation of the Customs budget management since China's Department budget reform.Chapter Five analyzed the budget managing problems in A Customs,which are to some extent universal in the China Customs budget management system.Chapter Six analyzed the necessity and feasibility of adopting rolling budget in the Customs and proposed practical plan to improve the budget management of A Customs.