Research On The Interim Budget Management Of The Local Government

Budget management as an important part of financial management has been the focus of concern in the financial system reform in our country, and current annual budget framework have certain limitations, unable to realize the control of project budget total financial capital, policy, planning and budget difficult unified. The introduction of medium-term budget management is the need to adapt to the reform and development of budget management, can make up for the shortcomings of the existing budget system, and is conducive to local government budget performance management. The medium-term budget pilot city Shanghai achieved in practice in the process of the successful experience of giving focus, in Minhang District of Shanghai as an example introduces the overview of the medium-term budget management implementation, summed up the experience of pilot work, the successful experience for the local government to introduce the medium-term budget provides valuable practice.Minhang District, Shanghai City, will most expenditure refinement to item level courses to improve budget preparation of fine and transparency, establishment of budget preparation, execution, supervision and separation mechanism of balance of power, initial formation of comprehensive budgeting, performance budgeting system, and explore the rolling medium-term budget project library management. Through the organization of expert review meeting formation research report to reinforce the pilot reform of the theoretical basis to establish the government for leading, departments as the main body, financial organization and coordination, the National People's Congress and the public supervision of multi participation mechanism to clear responsibilities of relevant departments and form a cohesive force, make the medium-term budget medium-term budget system design and pilot project implementation plan. This paper analyzes the necessity and feasibility of the introduction of the medium-term budget of the local government, and puts forward the method of improving the medium-term budget of the local government.