The Research On Factors Of Financial Budget Deviation And Countermeasures In Suzhou District Jiuquan City Gansu Province

Big success and progress have been acquired in the development of financial reformation in China.And the implementation of the new Chinese Budget Act is a big step towards a more comprehensive,standard and transparent budget system.At the meantime,however,the requirement to the management capacity of governmental budget becomes more imperative.Government department budgets indicate the way how the government perform,meanwhile,the final financial statement summarize the actual accounting of governmental revenue and expenditure,which is also the main course that guarantee the financial manners and fiscal regulations.As the political center of Jiuquan city,Suzhou district is a county-level city that out of the administration from the provincial government of Gansu,under this policy system pressure,Suzhou district has still achieved a lot of breakthrough in financial reformation,but the deficiencies are existing either,especially in the great deviation between budget and final accounts which affects the authority of financial budget and the credibility of the government seriously.Searching and studying mess of relevant domestic and overseas literature,this paper attempts to establish an original theoretical analysis framework,starting from these financial theories,including the principal-agent theory,the public choice theory-bureaucratic interests maximization,and the new performance budgeting theory.On the basis of the information of Suzhou district's governmental budget and accounting of revenue and expenditure from 2008 to 2017,while according to the interview on-site with the experienced government employees and the leaders who work in the significant department in financial related positions,making the preliminary conclusion on the main factors which cause the deviation of the budget and final statement in the practice,and further amend some assumptions in theprevious theoretical analysis framework.Applying the methods of AHP(Analytic Hierarchy Process),combining with the results of experts questionnaires and initializing the weight of the screened factors,and then utilize the method of QCA(Qualitative Comparative Analysis)to verify the factors with higher weight.In conclusion,factors such as fluctuations in policy,exceeded financial revenue,and so on,which are the significant elements in the budget management of Suzhou district,furthermore,rigorous financial supervision system will be conducive to reduce the deviation of the budget and final statement.At last,approaching to the specific countermeasures and suggestions in the aspect of the budgeting system,the performance budgeting system,the control of fiscal expenditure,and the combined financial supervision,which will correct the deviation of the budget and final statement in Suzhou district,and improve the financial management standard in local government.