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A Research About Department Budget Fine Of Institutional Unit A Which Is Directly Under The CAAC

Posted on:2015-04-07Degree:MasterType:Thesis
Country:ChinaCandidate:J L HuoFull Text:PDF
GTID:2309330467983696Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, the air transportation economics developed rapidly, the numberof flights increased quickly, with the number of protected flights. As an importantpublic infrastructure of a country, air traffic control has been an essential part inensuring fair of public fiscal system, increasing efficiency of the distribution andusage of financial funds. At present, there are many problems in the air control systemin our country, including the careless and short-term budgeting, the unscientificmethod of budget, the nonstandard program, the untimely and unbalanced execution,low efficiency of financial usage, shortage of management awareness and incompleteperformance evaluation system. It is significant for us to make a effective budgetquota system and build a air traffic control performance evaluation, so as to improvethe financial management of air control institutions.This paper begins with the definition of budget management of a civil aviationunit A which is directly under the CAAC. By using this in-depth case study, the writeranglicized the generality and specificity of the definition and posed the currentproblems in unit A. There are also some root causes. They are, the system of thepublic institution is unclear, the budget control system of upstream authorities isinflexible, and part of the supervision is missing. By analyzing the basic data of unit Afrom2010to2013, with considering the experience from same occupation fromabroad and domestic budget department, we set out a budget standard that is suitablefor unit A, in addition, the system of budget revenues and expenditures is confirmed.On these bases, a budget performance evaluation system is suggested from security,capacity, environment and benefit. Also, protection measures are raised from sixaspects. They are, establish awareness, perfect system, strengthen enforcement,innovate management ways, establish health mechanism. The countermeasures thispaper proposed have some reference value for unit A to improve its budgetmanagement level.
Keywords/Search Tags:Department budget, Budget planning, Delicacy management, Performance evaluation
PDF Full Text Request
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