Research On Budgeting Of A Town From The Perspective Of Audit

Fiscal budget,a function for public administration performed by government is a very important tool for realizing political goals and serving the people.The history of our country to carry out the management of fiscal budget is not long.Accompanied by the unsound relevant legal system,it cannot meet the requirements of our country's economic development and governance.Since 2015,the new fiscal budget law has been implemented,bringing to the acceleration of the budget reform over government of all levels.In order to fully implement the new budget law,improve the utility of the fiscal fund and give better play to the allocation of resources and policy guiding function,budgeting making comes to the top priority.This thesis is targeting on Town A.Based on relevant theory over budget management,budget making,budget supervision,budget power of attorney and budget principles,the thesis combs the requirements and process on Town A's budget making.Through summary and inducing from the problems in Town A's budget making via fiscal auditing in recent years,causes has been explored.The thesis put up a general method to establish budget making system with science,safeguard the august of laws and regulations on budget making,optimize personnel structure regarding to this field and strengthening the evaluation and supervision on budget making,thus improving Town A's budget making.In measures for optimizing,a detailed system for budget making process shall be formed and for duty clarification,a dynamic budget making period shall be set up through project library,and zero-based budget making shall be constituted and so on,thus constructing a scientific fiscal budget making system.By emphasizing the utmost importance of budget making's subjection to the laws and regulations and tightening the rigid constraint and so on to set up the august of the budget making laws.By training personnel,exams,and position adjustments according to their abilities to improve personnel structure.By upgrade budget management assessment,improve the structure of budget committee structure,thoroughly adjust auditing and introduce multi-way on the supervision of budget making to strengthen the assessment and supervision of fiscal budget making.This research will serve the benefit of the better implementation of the New Budget Law and its related laws and regulation in the process of budget making and deliver reference for budget making at township level.