Research On The Problems Of Provincial Fiscal Budget Management In Jilin Province

Since the reform and opening up 40 years ago,government revenue has increased steadily.Government revenue provides sufficient material guarantee for social harmony and stability,economic development and the production and living of the people.Financial management is one of the important means to promote the modernization of national governance system and governance capacity.The budget management is the core of financial management.With the deepening of the reform in the field of public budget and the continuous improvement of budget management,a series of achievements have been made in provincial budget management of Jilin province:we improved the department budget management to ensure the operation of the department effectively;we make budget information more public to help build a transparent government;we strengthened performance-based management of budgets and improve efficiency in the use of funds.But since 2013,the economic growth rate of Jilin province has shown a downward trend.With the increasing downward pressure of economy and the increase of social expenditure,the government is facing huge pressure on fiscal revenue and expenditure.By the two-way squeeze effect of reducing revenue and increasing expenditure,the era of fiscal abundance has come to an end.To make the budget decision more scientific and reasonable is an urgent reform to effectively reduce fiscal risks and maintain fiscal sustainability.How to spend money on the edge of the knife,how to achieve the leverage of financial funds and how to strengthen the financial budget management is particularly crucial.Based on the public finance theory and the zero-based budget theory,this paper takes the financial budget management of Jilin province as a case,systematically analyzes some difficulties faced by the financial budget management through in-depth interviews and discusses how to get rid of the difficulties.Through investigation and research,it is foundthat there are some urgent problems to be solved in budget preparation and implementation,such as dispersed use of budget funds,insufficient implementation of department's medium-term financial planning,low degree of informatization of budget management and incomplete implementation of "zero-based budget".These problems exposed in budget management have their inherent causes.Through analysis,it is found that the methods and ways of budget management are old,the construction of budget management talent team is weak,the ability of information technology support is insufficient and the supervision system is not perfect.Through analyzing the cause of the problems of budget management,puts forward some countermeasure Suggestions to perfect the Jilin provincial fiscal budget management:budget management methods and ways should be improved,expand the ways in which budget funds are raised and used,improve the management of government investment funds,make the good use of government purchase services and strengthen the cooperation of the government and social capital.The structure of budgetary expenditure should be optimized and adjusted,adhere to the problem orientation and set priorities and reduce direct subsidies.Strengthen the coordination of funds,establish a sense of overall situation and strengthen the connection between the concept of coordination and the medium-term plan in the whole process of budget management.Strengthen the department budget management personnel team construction,strengthen the training of budget laws and regulations,financial knowledge and industry knowledge to improve the professional quality.Strengthen publicity,set up a model to enhance the sense of responsibility.Strengthen the internal communication and coordination.It is necessary to further improve the management informatization,perfect the integration of financial information system,improve the degree of operating system intelligence and strictly control the informatization project budget.Strengthen the supervision mechanism of public administration.Establish and improve the supervision system.Run supervision through the whole process of budget management.Build aparticipatory budget.Strengthen supervision over the whole process of fund dynamics.Iimprove the restriction mechanism.Improve the internal control mechanism and improve the accountability mechanism.