The Research Of Budget Expenditure Management In B Institution

The problem of how to normatively,reasonably and efficiently use government money always have an important effect on financial work,while budget management is an effective tool of fulfilling financial function of government.The publish of budget law highlights the significance of budget all the more for the control of the financial resource from government,yet law intensification is no more than the first step to do so.Currently,departments beyond provincial level strictly work on budget management according to the rules in budget l a w.Although some of work has been improved,problems like delay,regulation violation and lack of budget awareness are still faced by subordinate budget unit due to the complicated working conditions.Therefore,fundamental units must optimize budget management with solid analysis and solutions,which derived by problems they meet for more efficient supervision and more actual financial output condition.In this article,not only the importance of budget management research on fundamental unit with both documental research and case study have been introduced but also current financial budget management achievements and theories have been concluded.Next,with practical condition of B institution,a present problem that generated from oversized divergence from budget to final account has been briefly descripted.This problem is divided into two parts: budget plan and budget execution First,there is budget control but implementation is not in place.Second,there is budget control but it is not implemented at all.The third is the lack of budget performance appraisal and evaluation system.Then combined with the advanced departmental budget management work,as well as the existing budget management system of Unit B,the corresponding improvement measures for the three types of problems are specifically: collecting the required information for budget collection and increasing the participation of each office in budget preparation.Pay attention to the cost of benefit when implementing the audit,implement the corresponding work of the budget process,standardize the use of funds,match the budget preparation method with the nature of expenditure,and establish a performance appraisal and evaluation system related to budget preparation and budget execution.Finally,two suggestions about budget management have been raised: learn from external solutions and keep budget being professional and independent.Practical strategies and suggestions have been given from this article to B institution and all the other institution at the same level based on deep research on fundamental budget units for optimizing budget management,being more skilled,being more reasonable and reliable.