Research On The Effectiveness Of The Zero Base Budget Reform Of A-class Public Welfare Institutions In Guangdong

The zero base budget reform initiated by the Guangdong Provincial Department of Finance in budget compilation in 2015 is a major innovation practice of Guangdong’s budget reform under the new situation of China’s 2014 budget law revision.This reform has played a major role in budgeting and funding guarantee of provincial institutions in Guangdong Province,and will have far-reaching impact on the budget compilation,implementation and management of our institutions in the foreseeable future.Combined with the Guangdong provincial finance department’s zero base budget reform pilot,the budget compilation mode of A-Class public welfare institutions and the consequent changing mode of financial support have changed greatly.Based on two typical A-Class Public welfare institutions change in the work report compiled in the department budget,and analysis of the budget implementation of the pilot,through zero base budget reform,have specific to their budget reporting and funding the impact and the existing problems,so as to explore the zero based budget reform on the financial security of the unit type and the results,whether can further form a new mechanism for funding the A-Class Public welfare institutions guarantee,and through this reform,whether can fully guarantee the realization of A-Class Public welfare institutions of financial funds,has the realistic meaning.Finally,this paper will provide countermeasures for the zero base budget reform in the future,and how to coordinate with the A-Class Public welfare institutions,develop and improve the system of public institutions.And on this basis,how to implement zero based budgeting reform to other types of institutions,and put forward suggestions and suggestions in Guangdong province.