Budget Management Research On Railway Administrative Units

Railways plays an irreplaceable role in promoting national economic development and meeting people’s living and production needs. Since the Ministry of Railways reform in 2013, great changes have taken place. The railway administrative units remaining 18 Railway Public Security Bureau, which provide security assurance for the normal operation of the railway system. Budget management is important for railway administrative units, which annually involves about 8 billion financial funds. How to improve capital efficiency is the great challenge facing the railway administrative units. On one hand, our modern budget management system was established later, the system and laws and regulations are not perfect. On the other hand, railway administrative unit itself also have many problems to be improved. At the same time, to coordinate with budget management reforms, the Ministry of Finance issued "administrative unit financial rules" to further clarify the provisions of budget management in December 2012.Under the situation of the implementation of new financial rules and railway reform, how to achieve optimal allocation of resources, give full play to the functions of the unit, it is essential for railway administrative units.In order to sort out the existing problems of budget management of Railway Administrative Units, the paper got the information through research and chose A Railway Public Security Bureau for the case study. With the steady progress in the reform, the budget management has improved, but there are still shortcomings. In the case of A Railway Public Security Bureau, specifically including organizational system and the preparation method is not scientific, the lack of medium-term concept; supervision system is not perfect; Budget Evaluation cannot play a substantial role and so on. Combined with advanced management experience and the state budget policy guidelines, this paper puts forward the following suggestions:1)Budgeting:set up the Office of Budget Management and make a clear division of responsibilities of various positions; propose appropriate methods for different expenditure; advocate the concept of medium-term budget into budgeting;2) Budget execution:strengthen the supervision from both internal and external;3) Evaluation of the budget:designed evaluation index system and evaluation criteria for basic expenditures and project expenditures, and make specific application analysis of A Railway Public Security Bureau.