Research On The Budget Management Of Subordinated Customs

The General Administration of Customs belongs to the administrative unit of the central vertical management.To some extent,the budget management of the customs department is generally researched on common issue for the budget management of the administrative units in China.With the deepening of China's fiscal and taxation system reform,the departmental budget reform has become the focus of China's administrative units,the budget management has been explored and improved,which obatined remarkable results.However,there are still many problems in the administrative units,such as the budgeting,implementation,supervision and so on.Therefore,it is of great significance to improve the financial efficiency,the budget management and realize the financial management according to law for the on the budget management of administrative units.From the government budget implementation report it can be found that the budgetary control is not strict and the budget implementation process can be strengthened.Strengthening the government budget implementation control is an effective way to optimize the budget management and improve the government management performance.In recent years,the implementation of government budget control has been made a great of research and explore valuable methods.However,as far as the existing government budgetary control of the implementation,it is researched in theoretical,while the budget implementation control in the basic unit of operational analysis of the budget is ignored.Therefore,the analytical method of combining empirical and theoretical is demonstrated in this paper.Taking C as an example,from the perspective of budget implementation control,the lack of scientific budget control and the lack of scientific control is analyzed in the budget implementation process.Under the premise of China's budget implementation,in light of the enterprises experiences and the foreign budget implementation control,the budget management of customs is also strongly proposed.The connotation of' budget implementation control is firstly defined and the relevant theoretical basis is elaborated.It points out that budget implementation control is an important aspect of budget management.To strengthen budget implementation control is an important content of strengthening the budget system reform.Then,there is a large number of budgets in the process of budget implementation with ignoring the the legal implementation of the budget of non-compliance behavior by analyzing the data of C-related financial revenue between 2013 and 2015,expenditure and the difference of budget and final accounts and subordinate customs budget implementation control behavior,which lesded to the difference for budget and accounting and the challenge with the seriousness of the budget.The paper is proposed to improve the budget management of the subordinated customs combined with the requirements of the departmental budget reform...