Research On Government Funds Budget

Governmental fund is an important part of China financial revenue, and governmental fund budget in China’s budget system is also very important. Therefore, governmental fund has a very important position in the financial system and financial management. In 2014, China’ national government al fund income reached 5403.9 billion, increased 182.5 billion and increased by 3.5 percent, compared with 5226.8 billion of 2013. In 2014,full-year governmental fund income account for 40% of the general public budget income and account for 9% of GDP. The size of government funds is so large, affecting many aspects of our economy.Although governmental fund substantially increased China’s financial power and guaranteed the need of all kinds of large project construction capital during the development period and make a great push to China’s economic development, with the development of the times, the governmental fund is exposed more and more problems:all kinds of governmental fund, arbitrary confiscation, irregularities in use of funds, and even become the local government’s "small Treasuries". The scale of the fund is increasing, which has aggravated the economic burden of the enterprise and the public and the fund budget management is not perfect, the binding is not strong.As the government funds in China’s financial system in a pivotal position, the academic community for a long time for the government fund also published a lot of research results. However, according to the relevant research results, it is found that there is no unified understanding and conclusion about the concept, nature, collection basis, standard, the use of funds, the fund budget and so on. But these problems are very important, not only related to the construction and improvement of China’s government fund theory system, the government fund budget management system, but also related to the government fund revenue and expenditure management. Therefore, it is necessary to further study the theoretical system and budget management of government funds, which is of great significance in theory and practice.From this, this article will discuss from five aspects.The first chapter is the introduction. Firstly, briefly expounds the background and significance of this research, and discusses the relevant issues of governmental fund. Secondly, the literature review of the relevant literature, the specific content and direction of the relevant research literature; Once again, explain the content and methods of research; finally, briefly introduces the innovation and shortage of this paper.The second chapter is the general analysis of governmental fund. This chapter mainly introduces the basic situation of the governmental fund to prepare for the discussion of some problems in the following sections. This part is mainly divided into three parts. The first part introduces the basic situation of governmental fund, including the concept, characteristics, nature, classification and collection basis. The second part introduces the significance of the governmental fund budget management and its necessary function to indicate that the research on it has positive significance and necessity in theory and practice. The third part introduces the reform direction of the governmental fund budget.The third chapter describes the current situation of governmental fund budget management. This chapter is divided into three main parts. The first part introduces the scale and the present situation of the governmental fund, and explains the specific circumstances of the fund size and the specific classification of the project. The second part introduces the general situation of governmental fund income and expenditure budget management. The third part is the analysis of the budget management of governmental fund, and carry out the land transfer payment projects and the lottery public welfare fund project to discuss the related issues.The fourth chapter is the problems of the governmental fund budget management. This part is to discuss and explore two questions on the basis of previous part’s content. One is the problem of the budget management, including the scale of the fund is too large and there are so many kinds of projects; The collection mount and time are not clear; the fund management is not scientific, etc. Another one is the problem analysis of the fund budget management:the lack of legal restraint mechanism; the levy system is not perfect so that it can’t restrain the local department, etc.The fifth chapter is the main countermeasures to strengthen the governmental fund budget management. After the detailed instruction of the present situation and the existing problems in the previous chapters, this chapter analyzes the cause of the problems and then put forward the solution to the problem.