Research On The Optimization Of Budgeting System Of A Public Institution Under The Goal Of Public Welfare Service

Institutions are special products under the special national conditions of our country.Their outstanding feature is that they are public welfare,including various educational organizations,health organizations,scientific and technological and cultural organizations.In 2011,the State Council put forward relevant opinions on promoting the reform and upgrading of such units.Since then,the classification reform of public institutions has been officially launched.This reform is reserved for units with outstanding public welfare.In the reform of the classification of public institutions,a distinction is made between public welfare units,and units that cannot or should not participate in market competition are classified into the category of public welfare;organizations that undertake part of the role of market allocation are classified as public welfare.category two.In this reform,the public welfare of such institutions has been enhanced,aiming to improve the level and efficiency of public service.A public institution is classified into the category of public welfare in this reform,and the national financial department gives the difference in funding,and its responsibility is to provide public services to the public.Reasonable and effective budget preparation can better improve the efficiency of the use of financial funds,allowing units to provide more and better public services to the society with limited funds.At the same time,budgeting based on the unit’s development goals can also help the unit achieve its goals and promote the unit’s development.Relying on the relevant theories and research results that have been put forward by scholars from all over the world,this paper summarizes the viewpoints of relevant scholars,and provides a substantial theoretical basis for the establishment of a budgeting system for public service units in combination with public service goals.Describe the current situation of the "two upper and two lower" process,centralized and decentralized model,content classification and incremental preparation method of budget preparation of A public institution,and point out that its existing process is accurate from the four aspects of process,mode,content and method.Insufficient excessive reliance on the finance department,capital-oriented compilation content and inappropriate compilation methods,and analyze the causes of the problems.Then introduce the unit’s public service goals,draw the unit’s strategic map,and then realize the scientific decomposition of the strategic goals based on the application of the balanced scorecard.Guided by the unit’s public service goals,it proposes optimization measures to reshape internal processes,change budget models,strictly review budget content,and adjust preparation methods to form a new budget preparation system.And it was successfully implemented under the three safeguards of improving the organizational structure of budget management,adopting a progressive optimization method and encouraging all staff to participate in budget preparation.The importance of budget preparation lies in laying the foundation for the development of budget management.Only by improving the rationality and quality of budget preparation can we ensure effective budget management.After a series of research in this paper,the following three conclusions are drawn: First,there are a series of problems in the budget preparation of the A institution,which seriously affects the rational and efficient use of budget funds;The card decomposes the budget goals,so that the budget preparation is better connected with the unit’s public service goals;the third is to optimize the existing budget preparation system,promote the realization of the unit’s public service goals,help the unit provide high-quality and high-quality public services to the society,and protect the unit long-term development.