Study On The Budget Management Of Provincial Governments In China From The Perspective Of Budget And Outlay Deviation Degree

The government budget refers to the government's fiscal revenue and expenditure plan.It uses the form of financial tables to show the concentration and distribution of funds.It can reflect the scope of government financial activities and related policies.It is the main financial means and mechanism for regulating the national economy.Openness,reliability,legality and other principles.After many links such as budgeting,approval and implementation,the final link is the government final accounts.The final accounts are used to reflect and evaluate the implementation of the budget.If the forecast at the beginning of the budget preparation is not accurate enough and the inspection supervision is not comprehensive and rigorous,and the implementation process does not strictly comply with the budget,the budget at the beginning of the year and the year-end accounts will be greatly deviated from each other.Deviations from excessive budgetary statements will cause the government budget loses its original rigidity,which leads to inconsistent control and expected effects of budgetary activities on the national economy,undermines expectations of the public and related companies on government fiscal policies,and is not conducive to social and economic stability.The provincial government is the first-level administrative division of the country.The provincial government budget management is the unification of the budget compilation,approval,and supervision and implementation of the entire province(city).It includes the budgets of the subordinate cities and counties and other levels of government.The level government is an important executor of China's fiscal policy.The study of the budget management of the provincial government in China is conducive to understanding the implementation of a series of policies formulated by the central government to deepen the reform of fiscal and taxation systems in the country.In accordance with the requirements of establishing a modern financial system,China is deepening the reform of the fiscal and taxation system,improving the budgetary control methods,deepening the disclosure of budget information and special fund management,and improving the division of financial affairs and expenditure responsibilities.However,in this process,there are still some problems in the budget management of the provincial governments in China.The deviation of the pre-financial accounts is an indication.This article starts from the perspective of the high degree of deviation of the pre-final accounts of the provincial government in China,analyzes the problems and related reasons of the provincial government budget management in our country,and puts forward policy recommendations.The specific content is developed through the following five parts: Part I: Introduction.It mainly includes the background and research significance of topic selection,literature review at home and abroad,research content and methods,etc.;Part II: Definition of relevant concepts and theoretical basis.Including the definition of pre-calculated deviation degree,Principal-agent Theory,fiscal decentralization theory,balanced budget theory;the third part: the current situation of deviation degree of China's provincial government.Explained China's current budget preparation,supervision,and other aspects of the system,sorted out China's budget management process,and analyzed the situation of the general public budget revenue and expenditure deviation degree of the 31 provinces in China in 2016,and from the eastern and central regions,The western and northeastern regions respectively selected Shanghai,Henan,Qinghai,and Liaoning as examples;the fourth part: analysis of the problems and causes of deviations in the government's budget and final accounts.It was found that the deviation of the budget for general public budget expenditures was large,the deviation of non-tax revenues was large and accounted for a large amount,the end of year was too large,and the budget constraint was weakened,due to the low level of financial transparency and public participation,insufficient supervision,poor predictability of budget,unscientific compilation,transfer payment system is not perfect,and special expenditure increases frequently.The fifth part: Suggestions for improving the budget management of provincial governments in China.The main measures are budget management according to law,adhere to legal principles to make our government's budget more serious;standardize fiscal revenue and expenditure behavior,including regulating non-tax revenue collection methods and improving transfer payment systems,etc.,to increase the efficiency of fund use;detailing the budget preparation,enhancing the scientificity of the budget,strengthening government budget supervision,and forming a comprehensive budget monitoring system.