Research On A Unit Budget Compiling Based On Comprehensive Budget Management

With the promulgation of China's new budget law,budget management has become an important part of the reform of administrative institutions.In order to meet the needs of reforms and fierce market competition,administrative institutions should introduce the concept of comprehensive budget management and conduct reasonable budget preparation.The budgeting of administrative institutions is the prerequisite forthesmooth implementation of budget management by the units.Perfecting the budgeting of A-units can guarantee the openness,fairness,and fairness of the use of various fiscal funds.Ensure that under the current scale of fiscal revenue and expenditure,the government shall conduct scientific calculations on the numerical indicators of each expenditure item based on sufficient and reliable data.All budgetary expenditures shall be reflected in the budgeting and will be limited.The use of funds in cutting edge,reducing unnecessary waste,increasing the necessary expenditure items,and improving the budgeting of A-units can promote the development and improvement of budget management work.It also facilitates financial supervision and promotes the legalization of local finance.Based on the concept of comprehensive budget management,this paper analyzes the current situation of A-unit budgeting,analyzes the problems of A-units in budget preparation,and tries to fully design A-unit budgeting system.A unit has carried out a departmental budget reform for more than ten years.It has actively explored and achieved certain results in budget preparation time,budget preparation procedures and procedures,budget preparation content,and project budget preparation.However,with the further in-depth reform of the departmental budget,some deep-seated problems have emerged in the budgeting process of A-unit departmental departments,such as incomplete budget preparation content,unscientific compilation methods,unregulated systems,and lack of performance in budget preparation.It severely restricted the advancement of the A-unit budget reform and healthy development of health.In response to the problems that have arisen in the process of A-unit budgeting,appropriate improvement measures should be taken to improve them.Therefore,A-unit budgeting has been redesigned.Based on comprehensive budget management,the research on the application of A-unit budget preparation revolves around the idea of comprehensive budget management.It is designed from four aspects,including budget preparation content design,formulation method design,organization design,and assessment index design,forming a set of scientific integrity.Budgeting system.Promote the scientific,rational and high-efficiency of A-unit budget preparation,improve the quality and efficiency of the budget,and give full play to the guiding role of finance.