Analysis On The Deviation Between The Budget And Final Accounts Of X County In H City

In the late 1980 s and 1990 s,the financial structure of central and local governments in China was very uneven,and the proportion of local fiscal revenue to GDP and the proportion of the total fiscal revenue exceeded that of the central government.The central government had less financial resources than local governments.The central control power weakened.So in 1994,China launched a far-reaching impact of the tax system reform.After the reform,the tax system played a huge role,the central government and local government financial resources have undergone a fundamental change,the financial system,budget management has also been a large degree of improvement.Along with China’s rapid economic and social development,government revenue and expenditure.And because of the current lack of effective management and supervision of the local financial revenue and expenditure budget,the system and the technical level are lagging behind,which leads to the increase of the government budget and the calculation deviation.For this reason,A wide range of concerns on Variance of final accounts,that is,the gap between the number of government budgets and the number of accounts.In the reality,the main manifestations are serious overbearing,overruns.And not only the central budget level,but so the local government budget,there are overdraft overdraft phenomenon.Through the study of domestic and foreign experts and scholars have found that most are integral of the overall budget summary and analysis,especially the experts and scholars in China,are basically on the provincial level and above the finance budget deviation analysis,Which rarely involves the study of the provincial government budget deviation.This paper bases on these researches,starting from the analysis of the budget deviation to local government budget deviation on the object of study,which takes X County H city budget deviation as a typical case of in-depth analysis.Compare with region Y,we take an in-depth analysis of the reasons for the final deviation of X County.At last,some policy proposals were proposed to reduce the budget deviation of policy proposals in the budget preparation,execution and supervision level.