Research On Budget Deviation Degree Of Local Government Departments In China

Budget management is the most significant part of all government financial systems.Provincial government bureaus control their economic activities through a series of processes such as budget preparation and budget performance,which can not only improve the transparency of bureaus,but also ensure the operational efficiency of bureaus,so as to achieve the annual objectives and tasks of each bureau.Therefore,the performance of bureaual budget is of positive significance to the control of fiscal expenditure,the standardization of the use of financial bankroll and the realization of bureaual capabilities.There are two important links in budget management,which can truly and objectively reflect the use of financial bankroll--budget arranging and budget performance.bureau budget arranging reflects the budget bureau’s demand for the next year’s financial bankroll.The final accounts reflected by the budget performance reflect whether the budget preparation is reasonable,scientific and reliable.However,according to the public data of recent years,budget departure is obvious,which has a great impact on the performance of budget bankroll With the development of economy,the scale of bankroll is becoming larger and larger,and the departure between budget and final accounts is becoming more and more obvious.Therefore,reducing the departure between budget and final accounts has become an important issue in the process of budget management.The budget of local government bureaus is the origin of bankroll for all budget bureaus to perform their capabilities.It fully reflects the overall work plan of budget bureaus and is the inner content of budget management.In this paper,the quantitative analysis approach is used to canvass the budget and final accounts data of a district government bureau in Wenzhou.Taking budget departure as the core index,the contribution rate of budget departure is derived.The contribution rate of budget departure is used to express the proportion of budget departure degree of each sub classification in the overall budget departure degree,and then the budget departure of each sub classification is found On the basis of the daily budget management mode of a district in Wenzhou City,combined with the qualitative analysis approach,this paper analyzes the causes of the departure between the budget and final accounts by using the theories of public finance,principal-agent,game theory,Pareto optimal,progressive budget and so on The constraints are not enough,the consideration of construction projects is not whole,the occasional budget of project tasks is not enough legal perform,and so on.Finally,the paper proposes some countermoves to control the budget departure,such as improving the integrity of budget management,taking performance evaluation as a means of supervision and restraint of budget departure,improving the construction projects in budget preparation,exploring the introduction of bureaual mobile bankroll and setting the control standard of budget departure degree,so as to provide reference for improving the use efficiency of financial bankroll.