| In 2019,the Ministry of Finance began to deploy and implement the integration of budget management through systematic thinking and information management nationwide.In 2020,with the joint efforts of the Ministry of Finance and local financial departments,most provinces and cities have begun to carry out the budget preparation and implementation work for 2021 at the provincial level.In 2021,Z City of Jiangsu Province also took the launch of the integrated budget management system as one of the key tasks,and in June2022,Jiangsu Provincial Finance Department notified that it will be promoted in towns and townships in the province in September.In China,a complete budget system is formed at five levels,namely,the central government,provincial,local,county and township levels.Among these five levels,the township budget is the most basic level.The main responsibility of the township budget is to raise and allocate funds at the township level,and to comprehensively manage the operation of the township area economy,playing an increasingly important role in the local national economy and social development.The proposal of the integration of budget management,although solved the traditional budget management of township finance,but there are still some problems,there are still a lot of development space to be explored.The purpose of this paper is to start from the perspective of public financial management,and use relevant theories and methods to study the integration of township budget management systematically,which has certain practical significance.On the basis of combing related concepts and theories,expounds the background of budget management integration,purpose and significance,introduces the Z city J town integration of budget management reform to carry out the situation,analyzes the problems and its causes,targeted put forward the strengthen revenue budget management,increase budget rigid constraints,improve the project construction,perfect the performance evaluation system,improve the integration of budget management Suggestions.This paper holds that the integration of budget management can effectively solve the institutional problems that have troubled the finance for many years,improve the overall planning ability of financial departments and the supervision ability of budget implementation,and realize the standardization and automation of budget management.Basic project library,budgeting,budget implementation,all the integration system,forming forward step by step control,reverse real-time feedback of large centralized application management information system,realize the comprehensive closed loop,to ensure the perfection of the budget system,transparent,scientific,effective,with information means support safe and efficient budget implementation,clarify the responsibilities,implementation of budget implementation management "pipes" reform,support budget unit to better fulfill the principal responsibility,promote the construction of efficiency,improve the transparency of funds use and social benefits,provide powerful guarantee for social development. |