Research On The Budget Management System In The W TV Station Market-oriented Reform

As an effective tool of management,budget management has a wide range of applications in our country.It helps the public institutions to predict,allocate and use the limited resources to achieve their responsibilities.Through the preparation of the budget,the implementation of the control,assessment of the management link,the public institutions can strictly control the operation of the various aspects of the process and the income and expenditure,as the basis for the development of the public institutions.With the increasingly complex market environment in 2011,SARFT television broadcast,with the views of reform,according to requirements,W TV will broadcast the original M radio station with the original M television station merged into a second types of public institutions in M Province.This has put forward the new request to the operation of the W television station,for the development.W TV station put forward the mode of enterprise management in the management of the business under the premise of the same nature.W TV's original budget management system has been unable to meet the needs of its market-oriented reform.Subsequently,the State Council in 2011 put forward guidance institutions classification reform in 2014 and revised and issued the budget law and make corresponding adjustments to the public institutions budget,which also reflects the state of the reform of institutions and the determination of emphasis on the budget work.Therefore,in order to meet the challenge of market reform,W TV station should reconstruct its own budget management system.This paper studied the budget management of domestic and foreign literature,found that the current research of budget management at our country and abroad mainly focus on total budgetary management(TBM)and department budgetary management,budget management system for research institutions like W television to this enterprise management is less.Based on the theory of extensive reference of budget management,combined with the actual situation of W TV's current reform,the reform process in the market found that the current,either oriented or specific budget work links have the issue that the budget management system is incompatible with the reform.Mainly reflected in the budget management market-oriented guidance is not clear,the budget responsibility is unclear,the budgetestablishment method is too simple,poor communication budget execution,weak control in advance,the budget assessment is unscientific.Based on the analysis of the current situation and problems of W television budget management,the enterprise management part of the budget management system from the framework design,preparation link,execution link and control link and link of assessment were rebuilt.Including the budget management institutions set up independently,according to the requirements of the market to set up a budget index system to discriminate different types of costs prepared by different methods,to join the audit department budget supervision on the budget control process,to the requirements of the market on the profit and cost in the appraisal process of the application of standard etc.Through the reconstruction of the budget management system of W TV station,this paper tries to solve the problems of the current budget management mode and the market-oriented reform,and help them to carry out the market-oriented reform smoothly.