Study On Optimization Of Budget Management System Of Government Departments

The modern government budget system is an important part of the modern financial system and the foundation of the national financial system.The scientific nature and modernization level of the government budget system directly affect the national financial system and the construction of the modern national governance system.The third plenary session of the 18 th central committee of the party of China put forward the major decision plans for the establishment of a modern financial system.It is an inevitable requirement to improve and develop the socialist system with Chinese characteristics and to promote the modernization of the national governance system and governance capacity.At present,China has implemented the five-level budget system,as each level government with its own budget.It can be seen from the trial implementation of the departmental budget system in 1999 and the revision of the budget law in 2014 that China's budget management system is constantly improving,the management level is gradually improving,and it is developing towards refined management.After nearly 20 years of practice and exploration,China has formed a set of budget management system with China's national conditions.However,in the process of budget management,there are much room for further improvement.This paper reviews government budget management and the development history and status quo,by finding institutional deficiencies and defects.Second,analyzing A government department budget management practice,find shortcomings and defects in the budget management system.By analyzing A government department in the budget management,evaluate its effect.Finally,by learning from the western developed countries experience,optimize the budget management system.Make its countermeasures and suggestions of adjusting the budget making cycle,improving the efficiency of budget preparation,establishing the medium-term budget,improving the supervision mechanism and improving the construction of the budget law.The revised budget algorithm plays a positive role in improving budget management system in China.At present,there are still some problems and defects in the government budget management system,which leads to the unscientific and unreasonable budgeting management,reduces the efficiency of the government budget management and hinders the improvement of the government's administrative ability.Compared with western developed countries,there is a certain gap in the construction and management of government departments' budget systems.By summarizing the budget management experience of western developed countries and combining with the actual situation of government departments in China,this paper explores the improvement suggestions for the problems existing in the budget of government departments in China,for improving the budget management system mechanism of government departments in China and establishing a sound modern financial system.