Research On Optimization Of Budget Management In Geological And Mineral Institutions

Institutions are an indispensable part of the national organization and play an important role in many areas of society.They not only promote economic development,but also promote social progress.Geological and mining institutions actively leverage their professional technical advantages,are committed to serving local economic development,better play an active role in the realization of regional development,and continue to play a supporting role in economic and social development planning and research,and strive to give full play to the environment The role of protection in realizing scientific development,in the implementation of the "going out" strategy,actively play a leading role,and play a supporting role in the business support of land and resources planning and management.For geological and mining institutions,the most important task at present is how to use relatively small financial funds to provide better public services to the society.Budget management of institutions can help standardize the economic and business activities of institutions.Help improve the efficiency of economic and business activities of public institutions.Although in recent years,geological and mining institutions have continuously improved their budget management level,they have to admit that the existing budget management is not perfect and still exposes certain deficiencies,such as lack of budget management awareness and not yet established perfect budget management.System,lack of scientific supervision and management system,etc.Therefore,it is very important to optimize the budget management system of geological and mining institutions.This article takes the D unit of the geological and mineral public institution as a research case,and consults a large number of research materials on the budget management of enterprises and administrative institutions through various channels.Although the research results are very rich,it is about the budget management of different types of public institutions in different industries.But it is very limited.Different from the budget management of general administrative institutions,the budget management of geological and mining institutions has a certain uniqueness.This article uses literature retrieval research,case analysis and field survey methods to research and analyze the budget management issues of the D unit of the geological and mineral business unit.First of all,from the unit budget preparation system,unit budget implementation and adjustment analysis,unit basic expenditure budget management,unit income and expenditure budget,unit budget performance evaluation mechanism,etc.,the current situation of unit D's budget management is investigated and analyzed,through questionnaire surveys and The interviews and investigations found problems,such as: insufficient budgeting,poor budget management awareness,serious formalization of performance evaluation,and low project budget implementation rate.Secondly,analyze the causes of existing problems in unit D's budget management in an all-round and in-depth manner,and propose a corresponding plan to optimize the budget management of the unit.Through the in-depth study of this article,the following conclusions can be drawn: First,budget management occupies an important position in the construction of the management system of geological and mining institutions.The effective combination of budget and the economic and business activities of institutions will help better realize Goals of geological and mineral institutions.Second,the construction of the budget organization mechanism of geological and mining institutions provides a strong external environment for the development of budget management activities,and has a direct impact on the smooth implementation of budget management;third,improving the efficiency and effectiveness of budget performance management to achieve budget management The goal provides the necessary conditions.We must attach importance to budget performance management and incorporate basic theories on performance concepts and methods into the budget management process.Fourth,geological and mining institutions must fully understand the important role of budget management information systems,and focus on building budget management information systems to ensure Budget management is informatized.At the same time,the process of budget business activities must be open,normalized,and streamlined.Fifth,geological and mining institutions must ensure reasonable budgeting and plan budget management in advance.First of all,we must use the zero-based budgeting method.When preparing the budget,we must follow the "full-caliber,integrated" system to fully reflect the source and destination of unit budget funds.The second is to improve the application level of project library management.Institutions must play the role of project library management to eliminate the phenomenon of idle funds;sixth,to improve the efficiency of budget implementation of geological and mining institutions,and strictly control budget implementation.The budget execution process must follow the principle of "budget first,then expenditure",and execute the budget in accordance with the annual budget execution plan.It is not only necessary to establish a complete budget execution scheduling system,to schedule various problems in budget execution at regular intervals,and to propose corresponding solutions,but also to establish a dynamic budget execution monitoring system in order to have a comprehensive understanding of budget execution.