The Research On Comprehensive Budget Management Of Highway Operation Management Units

Presently, along with the rapid development of highways, highway operation management units only taking department budget management has gradually appear problems, such as institutional rigor, faulty organization system of budget management, unreasonable budgeting, poor budget execution control, insufficient assessment and incentives. However the implementation of comprehensive budget management can overcome these disadvantages, but the concept of comprehensive budget has not been formed because of the impact of long-term planned economy management in operation management units, so it is necessary to combine comprehensive budget management with departmental budget management and study how to implement effectively comprehensive budget management in order to improve the efficiency and effect of operation management in operation management units.In this paper, Firstly, it analyses comprehensive budget management based on control theory, target management theory, resource allocation theory and incentive theory. Secondly, it does the basic theoretical analysis about comprehensive budget management of highway operation management units, puts forward that there are department budget mode and entrepreneurial budget mode in the units which implement budget management. Thirdly, it proposes a series of measures about how to implement effectively comprehensive budget management in operation management units based on department budget mode, after analysing the existing problems and causes of budget management of the units. This article proposes highway authority shall establish level 3 budget management institutions which are budget work leading group, budget management committee and permanent management agency and highway management office shall set up level 2 budget management institutions which are budget working group and permanent management agency. The units practice"three on three down"budgeting process to perfect the existing"two on two down"budgeting process, use the zero-base budget method primary, other budgeting methods auxiliary, implement budget monitoring by control of funds collection and payment, budget tracking control, budget information feedback control, budget audit control and people, system, information trinity budget control, and carry out budget assessment combining the designed qualitative and quantitative assessment indexes from budget implementation and the quality of budget management. Finally, according to budget management situation of highway operation management units of hunan province, this paper puts forward some suggestions to strengthen comprehensive budget management of the units and indicate the direction of improvement for comprehensive budget management of highway operation of hunan province.