Research On The Comprehensive Budget Management Of Transportation Institutions

Comprehensive budget management is the core part of the financial management.Since the government announced the reform and opening-up policy,the construction of the highway and waterway has achieved high-speed development,consumed large investment funds and created a large number of infrastructure projects.With the development of the highway and waterway construction,capital investment becomes larger,the budget management of transportation institutions becomes more complex and thus the role of the comprehensive budget management becomes more significant.In 2011 the Party Central Committee and State Department promulgated “the opinions of the guidance on the classification reform of public institutions,made it clear that the budget management of public institutions should be reformed.In 2012 the Eighteen Reports of the Central Committee of the Communist Party proposed to establish a scientific and standardized budget management system which attaches significance to the performance of the budget management and the budget target,budget control,budget evaluation,the feedback of evaluation,the application of the feedback,thus improving the efficiency of fiscal funds.With the deepening reform of the government public budget,the budget management of the transportation institutions develops continuously.However,many problems continue to come up.For example,in the preparation of the budget,the content is rough and the method is simple.In the implementation of the budget,due to the lack of rigidity,the budget implementation schedule is hardly guaranteed.And the process of budget control lack interoperability and dynamic.When it comes to the evaluation of the budget management,the content of evaluation index system is not comprehensive.In order to settle down these problems,we should research and analyze the problems in a micro way,optimize the activities of the comprehensive budget management of transportation institutions,putting the national macro requirements into effect.This thesis focuses on the comprehensive budget management of transportation institutions.Firstly,it introduces some relevant theories on comprehensive budget management of transportation institutions and then analyzes and concludes the characteristic and difficulties of the comprehensive budget management in transportation institutions.Secondly,based on investigation and literature review,it analyzes the status quo about the comprehensive budget management of transportation institutions,and then summarizes the problems about the comprehensive budget management.Thirdly,according to the problems of the comprehensive budget management,it puts forward the countermeasures to perfect the comprehensive budget management.The countermeasures that this thesis put forwards including: establishing and improving the comprehensive budget management organization,improving the precision and efficiency of budgeting,strengthening budget execution,strengthening the budget control and perfecting the budget evaluation index system.Finally,takes one case about administration of one waterway bureau as an example,analyzing the difficulties in the comprehensive budget management of the waterway bureau and proposing the appropriate proposals for the comprehensive budget management of the administration of the waterway bureau.