Research On Budget Management Problems Of BD Meteorological Bureau And Countermeasures

As the constant development of socialist market economy,extensive budgeting management system can no longer satisfy the development of public institution’s budgeting with gradual increasing economic items.In recent years,the reform of budgeting management system in public institutions has become one of the priorities in China’s fiscal and tax reform,at the same time the development of departmental budget establishment has gradually become more scientific.All these accelerate China’ department budget establishment to be in accordance with international conventions.The standard and transparency of budgeting management are stressed in the newest-amended The Budget Law of PRC(2014),which means the importance of budgeting management in China is increasing with the contemporary reform of fiscal system and the development of market economy.Since the public finance reform,meteorological department has already built a relatively formal and scientific budgeting management system.After the reform of departmental budget in the year of 2000,the budgeting management level has been constantly improving.However,several problems need to be immediately solved,such as unscientific budget establishment,weak binding of budgeting,relaxed implement,low level of conservative plan and imperfect budget judgment.Now the meteorological department is facing to several new situations like the further reform of national fiscal system,constantly developing comprehensive reform of meteorological department in county’s level,the central government’s command of practicing economy and fighting waste.The level of meteorological department’s budgeting management directly influence the practice of intelligent budgeting and fund efficiency in the development of meteorological enterprise.Further improving the budgeting management in meteorological department is the inevitable requirement to better promote the development of meteorological enterprise.Based on former research,aiming at the specific real situation of the public institution--BD meteorological bureau,through studying cases and documents this thesis analyzing problems existing in the budgeting management of BD meteorological bureau from aspects--budget establishment,budget implementation and control,and budget judgment by combining the actual budget management situation of BD meteorological bureau.From the primary angle of zero-base budgeting and performance budget management,this thesis explores effective solutions,gives actual and feasible suggestions,in order to further improve the budget management of BD meteorological bureau.These will be beneficial for BD meteorological bureau to serve Social public service function and establish good department image.