Study Of Deviation Degree Of Government Budget And Final Accounts

The deviation degree of government budget and final accounts(DDG) is deviation degree between annual government budget income & expend and annual government final accounts income & expend, and it is a index of government budget management. In recent years, with the fast development of our country and society, finance income and expend also rapidly increased. In the annual trillions finance funds, there are a great deal income of extra finance budget. This extra finance budget income is increasing every year, and this makes income deviation degree of government budget and final accounts(IDDG) to be more badly. Nowadays the income of extra finance budget is very normal, and DDG is seriously. Those must be given more attention. At the same time, as there are no effective measures to manage and supervise those extra finance budget income, and this extra income become extra finance budget expend. Furthermore, expend deviation degree of government budget and final accounts(EDDG) to be high. The extra finance budget income and extra budget finance expend to be direct correlativity, government want to get more extra finance budget income from earning extra finance budget income passively, and the extra income to be the extra expend. But in our country's Budget Law, there are no regulation to examine and approve the extra finance budget expand by National People's Congress. Abundance finance funds be spend inefficient by our government, and a great deal of money be wasted.According to the above, firstly, this paper illustrates the signification of deviation the degree of government budget and final accounts(DDG),and summarizes both at home and abroad the research status bout DDG, then brings forward the point of innovation. Secondly, this paper introduces some concept related to DDG, and illustrates the complication of DDG. Thirdly this paper shows the status quo of our government's DDG, and compares it with the west countries. Further, this paper attempt to give a DDG that fits our country. Fourthly, this paper illustrates the reason of our country DDG augment from three aspects: the budget's workout, the budget's carry out and the budget's supervision. Fifthly, this paper gives three means to control the DDG to become badly: defend ahead, adjust among the progress, and supervision after the progress. Finally, this paper gives some advises to decrease the DDG on construction of legal system and supervision of National People's Congress.