| The Geological Survey Project(hereafter this text will be abbreviated as GSP)studied in this paper is a central financial special project,which is characterized by its fundamental resea,public welfare survey and strategic reconnaissance.It is mainly engaged in geological and mineral exploration work and is unified deployment and implementation by the China Geological Survey under the guidance of national land and resources survey planning.It provides geological basic information and public welfare services,which further promotes national economic and social development.Based on the current situation of budget management of GSP in China,this paper mainly uses literature analysis method,case analysis method and inductive analysis method to study the operation process of GSP,especially analyzes the budget execution of GSP.The problems of the project budget are mainly reflected in the unreasonable budget ing,,the inefficiency budget execution,the half-baked budget supervision and the unsound performance appraisal mechanism.Based on the research on the budget management status of the A unit,this paper analyzes the case project from the perspective of project and subject,and analyzes the GSP using a varity of theory such as: comprehensive budget management,principal-agent,performance appraisal,control and so on.Based on the analysis,this paper try to explore the reasons for the deviation in the budget executionand proposed relevant optimization recommendations including standardizing budget management,improving the quality of budget preparation,implementing departmental responsibilities,improving budget execution efficiency,dynamically monitoring budgets,and establishing performance evaluation and feedback mechanisms.The existence of the budget implementation of the A unit geological survey project is universal.This study has reference significance for the budget management of A units,and has reference value for other units undertaking geological survey projects. |
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