| In recent years,aiming at the weak part of its own infrastructure,Wenbei county has made use of higher-level fund subsidies and county-level budget funds to carry out large-scale government investment projects.Although most of the government invested projects are put into use after completion acceptance,there are still many problems in the implementation and management of budget changes of government invested projects in Wenbei county during the construction process.These problems lead to the slow construction of government investment projects and low investment efficiency.This paper takes the problems existing in the budget change of construction projects in Wenbei County as the starting point,studies the reasons and puts forward suggestions to further improve the management and implementation of government investment projects in Wenbei county.This has important and positive significance for the follow-up Wenbei county government investment project to improve investment efficiency.This paper takes the construction project of government investment project in Wenbei County,Zhejiang Province as the research object.From the perspective of budget change management of government investment construction project,through the use of literature analysis,field investigation,case study and other research methods,and the use of quality cost management theory,value analysis theory,principal-agent theory and other theoretical tools,This paper systematically analyzes the problems and causes of budget changes of government investment projects in Wenbei County,and then puts forward countermeasures and suggestions to reduce budget changes of government investment projects in Wenbei county and improve the management ability of budget changes.The research shows that there are random changes,profit seeking changes,illegal changes and established changes in the government investment budget of Wenbei county.The main reasons are the lack of standardization of budget preparation and review,the lack of budget execution ability,the lack of scientificity of budget change review and the lack of project management ability.According to the problems existing in the budget change of government investment projects in Wenbei county and the causes of the problems,this paper puts forward the following countermeasures and suggestions: in terms of improving the budget preparation ability,the construction unit should strengthen the preparation of government investment project budget,bidding control price and bidding documents;In terms of improving the ability of budget review,administrative units should improve the joint review mechanism of government investment project budget reports,improve the depth of the preliminary audit program budget,and improve the publicity system and hearing system of government investment projects;Wenbei county shall prepare a classified treatment scheme for budget changes,improve the budget change review process,and establish a reasonable assessment mechanism with the Supervision Commission;In terms of improving the management quality in many aspects,the construction unit should take the initiative to solve the conflicts of public interests,improve the management level,strengthen legal awareness,improve the talent guarantee mechanism,establish a talent flow mechanism for the government and enterprises,establish a procurement database for engineering services,and improve the assessment mechanism. |
