Exploration Expenditure Financial Project Management Ideas

With the rapid growth at all levels of government revenue in recent years, the size of fiscal expenditure has a rapid increase accordingly. Fiscal project expenditures as the main form of fiscal expenditure, it is a powerful tool for the government to regulate and control the economy and determines the scope and direction of government activities. At the mercy of the reform process, understanding of fiscal expenditure and the current department budget management level, some problems appear in expenditure management, especially project expenditure management, these problems mainly include:budget arrival rate at the beginning of the year is too low, simple and extensive budgeting, slow progress in implementing the budget, project expenditures evaluation system is imperfect, the evaluation results lag etc.This article is based on the current reform of departmental budgeting and fiscal project expenditures management reality, taking Xi’an city level financial data for example, by researching the financial project expenditure management present situation, existing problems and the causes, the paper puts forward the thought of classified management and management system.This paper argues that improving fiscal expenditure management, especially improving project expenditure management, is established in the current actual fiscal expenditure management and based on the current government expenditure item classification, adopting typed methods to sort to design project expenditure management system and mechanisms. On the basis of the careful analysis of the project expenditure funds, the funds with different properties and characteristics, and they differ in terms of content, scope, policy effects, methods of preparation, management tools etc. The paper presents a thought of improving project expenditure management and some suggestions to strengthen the fiscal expenditure management, ranging from the preparation of budget management, budget execution management, project management, expense effect evaluation and other aspects, trying to provide the basis for further reform.However, this study, after all, is just an improvement research conclusion under department budget management framework, it needs further research and practice.