Study On Optimization Of Overall Budget Management Of L Expressway Institutions

Under the background of the reform of public institutions,budget reform has become an important step in the reform of public institutions.With the promulgation of the new budget law and the introduction of new accounting standards for public institutions,new requirements have been put forward for the comprehensive budget management of public institutions.The Nineteenth National Congress held,proposed the establishment of a new budget management system,and pointed out that the budget system reform is an important part of China's financial and taxation system reform.At the same time,the new budget system should be "comprehensive,standardized and transparent,scientific standards,strong constraints".The budget management of Expressway institutions has gradually been attached great importance by provinces.However,the budget management of highway institutions is generally characterized by irregular system,lack of professionalism of budget management personnel,lack of awareness of comprehensive budget management,poor quality of budget preparation,lax budget execution and control,lack of budget difference analysis and performance evaluation system,and opaque final accounts,which results in the budget work of highway institutions being superfluous in form.Therefore,it is of great significance to study the overall budget management of highway institutions and put forward the corresponding process for improving the effectiveness of the overall budget management of highway institutions.This paper comprehensively understands the current situation of the overall budget management of L Highway Management Office by means of literature research,field investigation,interview and normative research,and digs into the problems existing in L Highway Management Office from four links of budget preparation,budget execution and control,budget difference analysis and performance evaluation,and final accounts.The organizational structure of the overallbudget management of L Highway Management Office was established,and the standardized process system of each link of the overall budget management of L Highway Management Office was constructed.Finally,from the aspects of optimizing the internal environment of comprehensive budget,ensuring the scientificity of budget preparation,guaranteeing the standardization of budget execution and adjustment,improving the ability of difference analysis,implementing a reasonable budget performance evaluation system,improving the quality and transparency of final accounts,the concrete implementation measures of optimization in all aspects of comprehensive budget management are put forward.Comprehensive budget management has been comprehensively optimized and is universal.