Research On The Improvement Of Budget Quota Of Grassroots Central Budget Units In Hunan Province

With a new round of The new reform of the fiscal and taxation systems reform,the reform of the budget management system is deepening.As one of the important part of the budget management system reform,perfecting and standardizing the quota system is imperative.The first chapter of this article analyzes the background and significance of the research,then summarize the domestic and foreign research results.The second chapter first sort out the reform of departmental budget and the fixed expenditure management,then elaborate the new public management theory,game theory,information economy theory as well as the inspiration of these theories to the basic expenses quota management.The third chapter starts with the cases of Financial Ombudsman Office of Hunan Province in recent years,then analyze the existing problems including Budget unit overdue budget,Funding Squeeze and other issues in Hunan Province.By drawing on the concept of Enterprise management accounting and Combining with the department assets,this paper put forward the idea of "workers in the same city have the same salary",then propose the program and concrete measure to improve the basic spending of Central directed units in Hunan Province.Programs including:regard variable costing as basic guidelines to build a cycle Of personnel's occupying and public expenditure,which based on fixed cost budget.Chapter five is the concrete implementation steps and safeguard measures of the plan.The specific steps include four stages:"adjusting the budget management authority","reengineering the business process","perfecting the management information system" and "Strengthen the budget unit evaluation".Supporting measures include adjusting budget and accounting laws and regulations for the discipline,pay close attention to improve the budget and accounting laws to achieve laws to follow,make serious financial discipline to achieve illegal.To establish a unified exchange consultation system for the mechanism protection,to achieve horizontal and vertical communication.This article's biggest innovation is put forward the target of "workers in the same city have the same salary",which lies in the basic expenditure quota management,that is,staff of the same city who have the same position from the administrative units and public institutions should have the same salary,same welfare benefits and same work load,which do not distinguish between the identity of central resident units and provincial units.This paper also puts forward the methods of management accounting and Big Data Thinking Patterns to improve the quota management,which has a strong reference and guidance to the practical work of quota management of department budget.