Administrative Institution Under The New Budget Law Perspective Study Of Financial Management

Budget management is the core of financial management, as well as the financial management of administrative institution "tap". Clearly put forward the fourth plenary session of the party’s 18 will comprehensively promote the rule of law, therefore the budget management and financial management of administrative institution must follow the budget law of the country. On August 31, 2014, 12 session of the 10 th meeting of the NPC standing committee passed the <the standing committee of the National People’s Congress on amending the budget law of the People’s Republic of China> the decision, formally promulgated the new budget law and regulations shall be implemented as of January 1,2015. Compared with the original budget law passed in 1994, the new budget law from the original 79 to 101, a total of 82. The new budget law is not only the improvement and supplement to the original budget law, more importantly, the new budget law is based on the construction of national governance system, from under the condition of socialist market economy, public finance reform in the requirement of budget management for revision. The revised new budget law in strengthen the integrity of the department budget,budget transparency, strengthen the standardization of the budget, optimizing the transfer payment of budget management, and further enhance the budget management refinement and scientific has a bigger breakthrough. In the context of the rule of law, the new budget law of the promulgation and implementation of administrative institution with the budget management as the core financial management work put forward higher request.Administrative institutions how to contrast the essence of the new budget law and the requirements for the work of financial management, effective identification and discovered the main problems of financial management practices, and in accordance with the requirements of the new budget law improvement has become a much-needed research is an important problem.This article mainly studies the administrative institution under the background of the implementation of the new "budget law" how to better carry out according to the requirements of laws and regulations of financial management. Paper first for the new "budget law" the revision background, major changes and characteristics and the impact of the financial management of administrative institution for the analysis of the system, and then in the financial management of administrative institution based on the analysis of present situation of the current administrative institutions financial management present situation and the existing gap between the new budget law, and puts forward correspondingimprovementsuggestion,pointsoutthattheadministrativeinstitutionsshouldupdatetheconceptoffinancialmanagement,learnandadapttotherequestofthenew "budgetlaw" assoonaspossible,andbybuildingthewholeprocessofbudgetperformancemanagementmechanism,strengthentheinternalcontrolofadministrativeinstitution,improvethepredictabilityoffinancialmanagementandplanning,strengthenthebudgetingandexecutionunit,regulatingthebehaviorofgovernmentprocurement,strengthenfinancialresponsibilityandimprovethequalityoffinancialpersonneltoimprovethefinancialmanagementwork,topromotethefinancialmanagementofadministrativeinstitutionworkassoonaspossibletoadapttothenewbudgetlawdemands.