Research On The Problems In The Budget Management Of A Public Welfare Public Institution And The Countermeasures

The budget is the basic tool for public finance management and plays a key role in the allocation of government capital.Budget management relates to the entire process of preparation,implementation,and performance evaluation of the public finance budget of an institution.It is an integral part of the financial internal control system of the institution,and it is also a financial institution that optimizes resource allocation,increases work efficiency,and increases social benefits.The important means of performance goals.Since 2011,China has gradually promoted the classification and reform of public institutions according to different social functions.Compared with the institutions that perform administrative functions and engage in business activities,the budget management of public institutions of the public benefit has its unique characteristics and management.Claim.Raising the level of budget management is of great significance to the ultimate realization of the development goals of public utilities and other types of public institutions.At the same time,it will also help the allocation of national resources be more transparent,scientific,fair and equitable,and thus promote the ultimate role of financial resources.In this study,through combing domestic and foreign budget management literature and data,combining the process of reform of China's public sector classification,and the basic concepts and characteristics of a public welfare institution,the basic process of the budget management of public institutions is based on the theoretical basis.For example,the unit introduced in detail the concept and scope of a public welfare institution,and defined the scope of the basic process of budget management.The concept of budget management existed in the budget management of the public welfare institution,the budget management system was incomplete,and the budget implementation was constrained.Inadequate resources,lack of timeliness in budget adjustment,lack of scientific indicators and professional institutions in budget supervision and performance evaluation are all clarified one by one,and the reasons for its existence are thoroughly analyzed.After a thorough investigation and study,the author puts forward the ideas for optimizing the budget management work of the public-benefit-type public institutions according to the practical experience of their own budget management work.Specifically,the concept includes strengthening budget management concepts,improving the budget management system,optimizing the budget preparation process,and standardizing budget execution management.,Establish budgetary performance appraisal mechanisms and other measures to improve the level of budgetary management for public utilities and other types of public institutions,and provide referable opinions for deepening institutional reform of public institutions so as to promote more social and economic benefits from fiscal funds,and give full play to the budget The practical role of management in the development of institutions.