Research On The Budgeting Influence In Department Of Education From Fiscal Rolling Budget Reform

After entering the 21 st century,"The budget law of the People's Republic of China" enacted in 1995 could not adapt the development trend of socialist market economy,therefore,setting up budget balancing mechanism to be carried over to the next year is a significant breakthrough in the new budget law,with historical significance to Chinese finance and tax reform,and attracting the public attention to the concept of rolling budget.Chinese education sector assumes responsibility for educating talent of higher level and constructing our country,its overall budget level has practical significance on realizing financial goals and developing educational undertakings of China.With the development of social economy,the questions like incomplete budgeting,non-standard budget adjustment program and low budget implementation efficiency become more and more visible.As more and more regions and government departments in China choose rolling budget,this paper carries out extensive research in rolling budget reform,taking ‘what the rolling budget is,why to choose rolling budget and how to carry out rolling budget' as the three subjects.By the literature summary,the paper analyzes the research status from the current domestic and foreign scholars,and summarizes the origin and development of rolling budget.Choosing college as a typical representative of the department of education,the paper designs a specific rolling budget implementation plan in the aspects of establishment principle,contents,time flow and implementation measures,then using questionnaire method and empirical approach to prove the scientific nature and feasibility of rolling budget,with facts and data.Researches on the attitude towards rolling budget and executive dysfunction in universities are also talked about.By the method of ‘Likert Scale',the paper puts forward hypothesis and establishes multiple linear regression model,to demonstrate the rolling budget has inhibitory effect to the education department budget slack.According to the results of research,this paper provides references to the rolling budget reform for the national education department.