Research On The Medium-term Budget Of Shaanxi Entry-exit Inspection And Quarantine Bureau

The medium-term budget is an innovative public management approach based on the annual budget.With the development of the social and economic,the expansion of the scale of public expenditure and the further research of the new public management theory,the defect of the annual budget,is highlighted gradually.Therefore,the medium-term budget is to compensate for lack of the annual budget and the resulting rise.At present,more and more countries begin to implement the medium-term budget,China has also proposed the establishment of a multi-year budget balance mechanism,in order to transit to the medium-term budget requirements.This thesis intends to put forward suggestions and measures by the study of basic theory of the comparative analysis of the medium-term budget,comparing the foreign medium-term budget reform and the domestic medium-term budget pilot situation,combining with the specific circumstances of Shaanxi Entry-Exit Inspection and Quarantine Bureau.The thesis takes Shaanxi Entry-Exit Inspection and Quarantine Bureau as the research object,and through the literature search,expounds the relevant theoretical basis.Based on the theoretical basis,presents the purpose,effect and approach the medium-term budget reform,comparative analysis of domestic and international experience,combined with interviews,comparative analysis of budget management status and problems of Shaanxi entry-exit inspection and Quarantine Bureau,puts forward the reform content and specific measures.During the research,it has been found that the initial stage of Shaanxi Entry-exit Inspection and Quarantine Bureau to the medium-term budget of the transition in the establishment of rolling project library and the total quota control,and achieved some success,while there are still some problems,such as the two-way coupling annual budget management idea,the to-be-improved specific project accuracy,the development of policy planning and the unconnected annual budget.What's more,due to the lack of system guarantee and technology support,the expenditure plan of the annual budget would become parallel.To solve the above problems,this thesis puts forward the principles,contents and measures to promote the reform of the budget units,the design of medium-term fiscal expenditure planning framework and elements of the transition period,in order to lay the foundation for the reform of the budget units,to promote a smooth transition to the medium-term budget,and other departments of the medium-term budget study to provide reference.