Research On The Financial Budget Management Of Entry-exit Inspection And Quarantine System

The basic requirement of financial budget is to establish the framework of public finance, optimize the management program, basic framework and specific content through the standard budget, strengthen overall arrangement of social public resources including related institutional arrangements, solve many problems encountered during the budget management process which arose during the transition period from a planned economy to a market economy. The author uses case study as the research method, this paper makes full use of the reference reports, field investigation and investigation of relevant personnel, to analyze and find problems, and put forward feasible and corresponding countermeasures.During the analysis of Entry-Exit Inspection and Quarantine Bureau of H city, the paper first of all introduces the overall situation of it, in which, its basic conditions including organization, personnel, division of responsibilities and budget, as well as business development, sources of funds and expenditure situation are analyzed in detail. Among them, analysis of its sources of funds and expenditure situation are paid more attention to, this paper make full use of the investigation, inquiry and comparison methods, combines quantitative and qualitative analysis, and cites large amounts of data and produces multiple tables, so as to draw a more scientific and reliable conclusion. Then the paper introduces budget supervision mechanism of Entry-Exit Inspection and Quarantine Bureau of H city, including budget supervision subject and budget supervision link, the budget supervision link is mainly supervise the preparation and execution of budget revenue and expenditure plan, as well as the implementation of financial supervision system and discipline of finance and economics. Finally, the problems and causes of the financial budget management of the Entry-Exit Inspection and Quarantine Bureau of H city are summarized, and there are three main problems, first, the untrue reflection of the balance of budget and final accounts, second, long-term misuse of assets, personnel and financial funding, third, the law enforcement authority is impacted by the revenue gained from opening the market, main reasons of the above problems are respectively, unscientific budgeting, weak budget constraints, and lack of inspections and balances of budget execution and supervision. We can see greatness in trivialness through analysis on the budget management of Entry-Exit Inspection and Quarantine Bureau of H city, to reveal the problems on its budget management and give enlightenment to the Entry-Exit Inspection and Quarantine Bureau by detailed study, such as the experience on the supporting system of the budget, budget management, budget external supervision in the United States, France and Germany, to propose countermeasures and suggestions on the regulation of budget management of the Entry-Exit Inspection and Quarantine System, firstly, to improve the relevant supporting systems: speeding up the reform of subsidies to guarantee staff cost; establishing supporting system to clear ways for unit revenue to turned over to the country; enhancing punishment. Secondly, to establish a budget guarantee system : regulating basic expenditures to promote the standardized management of budget expenditures; improving the budget preparation method to realize actual zero based budget system; rationalizing the economic relations with subordinate units. Thirdly, to strengthen the implementation of the budget management: strengthening the management and control of the weak links of expenditure; enhancing project funds management. Forth, to strengthen the external supervision: carrying out departmental budget review solidly; attempting to implement budget performance supervision; increasing the use of financial supervision results.In addition to providing constructive suggestions to the entry-exit inspection and quarantine system, this paper also provides basic information, scientific and reasonable countermeasures and suggestions for Ministry of Finance and other departments, provides references for the formulation and revision of the policies, regulations and rules.