HuaRi Museum Budget Management Problems And Solutions

Whether at present produced the managerial enterprise healthy development to receive society's attention, but Institution's development actually has not obtained the enough value, but Institution's management lost money actually needs the finance to undertake, therefore said regarding the Institution, during pursue social efficiency, should also pay great attention the effectiveness of operation the enhancement, like this could guarantee the state asset the inflation-proofing and appreciation.First, Huari Museum budget management present situation and questionIn recent years, Huari Museum was raising the social efficiency diligently under the premise, also started to pay great attention the economic efficiency the enhancement. These year's turnover also in unceasing enhancement, but the cost disbursement's scope is actually bigger than the scope which the income grows. Through the analysis, besides receives some other factors the influence, in the budget management also has a series of problems, if establishes on only by a Finance department place room establishment, other departments simply have not participated in which, this caused the budget which established not to have the feasibility; Has not examined and approved regarding the extra-budgetary fund payment after the Budget committee, also has caused the fund payment capriciousness; The budget does not have the periodic analysis in the implementation, regarding the deviation which appears also with difficulty prompt proposes the solution measure, as for to budget implementation's inspection, the rewards and punishment is regularly mentions without knowing where to begin. These explained the museum has the problem in the budget management, caused to be far directly with unit's general goals difference.Second, Huari Museum budget management goal, overall mentality and principleHuari Museum budget drafting goal: First, guaranteed that the long-term strategic target can realize; Second, guaranteed that annual the operation objectives can realize; Third, guaranteed that the social efficiency and the economic efficiency can realize; Fourth, protects the property the security and complete. As for the Huari Museum, during pursue social efficiency, should also pay great attention the effectiveness of operation the enhancement, like this can guarantee the state asset the inflation-proofing and appreciation. Must act according to its external environment and the unit interior resources and ability condition, the war chest, obtains the new competitive advantage unceasingly in every way, obtains unit survival and the long-term stability the development. The museum should insist that receives decides, the balanced revenues and expenditures principle; Has unified planning, the possible arrangement principle; Insisting"to decide expenditures on the basis of income, does what one can"the principle.Third, Huari Museum budget drafting consummationHuari Museum before the estimating, should establish a budget management committee, the budget management committee resides in the core of leadership status in the budget organization system, its primary interest is: The determination related budget management's policy, the rules and regulations, the system, the consideration determined that the museum year development targets and the enterprise plan, proposed budget drafting's policy and the procedure, examine and authorize the internal budget which and the unit overall budget plan various departments establish; Accepts the budget and the actual execution situation comparison regular budget report, according to needs to consider and to make the related decision on the budget adjustment. Implement the entire process management to the unit budgetary resourses' implementation and the execution.The museum should establish the management pattern which in the budget management the whole staff participation, through this management pattern may Additional unit's cohesive force, raise the working efficiency, causes the Institution to turn toward benign and the caper type development makes great strides forward. Let the unit staff in the full understanding budget drafting basis, the principle, is clear about itself in the budget implementation duty, only then can guarantee the budget implementation the success. Regarding the extra-budgetary fund disbursement project, in the careful planning foundation, through the use"zero base budget"the method, take zero as the basic point, in line with"decides expenditures on the basis of income, the balanced revenues and expenditures"principle. Does not overestimate the income in the budget, does not underestimate the expense; Establishes zero base budget ideology, this in - decided in the degree to be possible to avoid last time in the actual number the uncertainty factor extension; Outside each kind of explicit concrete budget lines, increases - to gather together the element of certainty the project to make the mobile adjustment.Fourth, Huari Museum budget implementation, adjustment, analysis, inspection consummationTo the performance of budget prompt track analysis, grasps various departments to carry out the condition, each budget target to realize or the control present situation, realizes the museum to the budget management real-time monitoring, is advantageous in the leader can understand clearly the budget variance and forms the reason, provides the direction for the next step motion. Therefore, when development budget management must establish the corresponding dynamic executive program, like budget implementation procedure, budget analysis procedure, budget amendment procedure, budget tune-up procedure and so on. With the aid of these budget process, strengthens the unit operation the process monitoring, and guards against the risk.Carries on the analysis and the inspection to the budget implementation process, should establish the complete budget implementation system of examining and assessment, is clear about the inspection content, the target. Carries out the result to the budget to carry on the whole the inspection appraisal, forms measure which the difference the reason and should adopt. Should establish and budget the inspection necessary achievements system of examining and assessment, includes in the middle of each room year's end synthesis inspection target.In order to cause the budget implementation effectiveness, must draw support from the drive and the restraint mechanism, only then rewards and punishment which through the science reasonable inspection, is impartial in administering rewards and punishments, can guarantee that the budget management lands on feet.In insistence"quantity artificial, balanced revenues and expenditures"principle at the same time, consummates the budget decision-making and the control system, realizes the budget drafting scientific style, the standardization and the transparence; The establishment budget achievements appraisal system, raises the budget management level and the budget funds operational effectiveness gradually; Achieves, strict, the refinement, the rigidity, the guidance scientifically gradually, enables the unit limited fund to display the biggest benefit, causes the budget management to become truly provides the powerful tool which and the method the fund safeguard and the promotion enterprise develop. The museum must change the idea, emancipates the mind, composes the departmental budget earnestly, strengthens the budget management, insists to manage finances legally, raises unit's social efficiency and the economic efficiency unceasingly. Strengthens and the deepening budget management, achieves the science estimating, the strict performance budget, the surveillance budget implementation process, is very essential. The overall budget management is a scientific control behavior, can cover the investment, the management and the finance and so on economic activity all aspects. The overall budget may play the integration all Pang miscellaneous disbursements festival the main current role and the science guidance function. Through to budgets the preparation, the budget drafting, the budget analysis, the budget report, the budget examination, the budget to supervise and to budget the inspection entire budget management flow, realized to unit's effective control, both has guaranteed the unit interior goal uniformity, and was helpful to the strengthened unit's internal control, raised the management level.This article in the analysis budget management and in the Institution state asset management relations' foundation, by on-the-spot investigation and the case analysis's method, carried on to the budgetary control theory has combed, the apply theory to reality, based in Huari Museum budget management angle of view discusses in the museum budget management to have the problem, through carried on the thorough analysis to the institution Huari Museum budget management's present situation, has discussed the influence budget management control system effective execution factor. From Institution aspects and so on budget management establishment, execution and surveillance begin, to discover and to analyze the budgetary control system's weak link, an induction existence some more prominent question, through to the concrete question's analysis and the solution, proposed consummates the budget management control system's primary coverage as well as the Institution state asset management counter measures. Is helpful in museum strategic target realization, provides the effective action plan for Huari Museum. Regarding raises unit's management level, increases the benefit, raises the efficiency to have the practical significance, simultaneously consummates the budget management to the similar unit also to have profits from the significance.