The Study Of Deviation Of The Local Government Department Budget And Final Accounts

In recent years, the reform of the budget management has achieved positive results in China. Budget preparation and implementation have been experiencing constant improvement and standardization, but non-standard still exists in implementation, especially since 2015 when the new budget law is executive. If budget is random changing, budget implement will be a deviation. Therefore, it is necessary to help people straighten out understanding of the deviation of the government department budget and final accounts and reveal problems in practical operations.The deviation of department budget and final accounts has been neglected for a long period and it has gradually been concerned in recent years. Reducing the deviation of the department budget and final accounts can improve the management efficiency of the government and help strengthen financial management. It is important to form the management chain of “budget- final accounts-standard budget”.If budget is well prepared and effectively implemented, the results will be consistent with the budget. But the process of budgeting is subjective and the budget execution is not predictable, the final account can not be fully consistent with the budget. In this case, this essay takes the local government department budget and final accounts as the study object. The article adopts the L district of W city as an exampleto analyze the discrepancy between government department budget and final accounts.The budget implementation deviation rate will be used as a quantitative measure.Then the essay analyses the causes and gives some recommendations to reduce the discrepancy between government department budget and final accounts. This paper combines qualitative analysis with quantitative analysis and provides detailed forms and graphics for comparison of data relationship. The emphasis of this paper is recommendations. It can help financial information more transparent, improve and enhance the level of government administration, achieve the combination of theory with practice and establish a scientific and rational budget system.