Research On Budget Management Of Education System Departments In District L Under Budget Management Innovation

Under the background of the market economy in the new era,the reform of the government’s financial system continues to deepen,and the government’s functions have changed.The original departmental budget system cannot adapt to the environmental requirements.It is also optimized accordingly.The current government accounting requires administrative institutions to pay attention to budget management,strengthen departmental budget management from all aspects,and discover existing problems in a timely manner,so as to truly and objectively reflect government operating costs.At present,there is a phenomenon of relatively weak budget management in administrative institutions in my country.After the implementation of the government accounting standards system,many positive measures have been taken to strengthen it,but there are still problems of varying degrees,which are interspersed in the entire process of departmental budget management.This paper takes the budget management reform as a standpoint and deeply analyzes the impact on the budget management of administrative institutions.This paper is different from other studies,focusing on the overall education system with the Education Bureau as the supervisory unit,because its financial budget appropriation accounting basis is different from other administrative institutions.Due to the particular nature of the units such as internal audits and then reporting to external audits,it has certain practical value and significance to select them as research objects.Taking the education system in District L as a specific case,the measures taken for its departmental budget management,the current status quo,and the existence of various links problem analysis.First,the overall situation of the education system in District L is introduced,including the budget management organization and process,and the specific operations of each link are clarified.The difference items are reflected;secondly,the departmental budget reports and final accounts reports of the past five years are collected and analyzed,and the data are sorted and analyzed,taking the full implementation of the "Government Accounting System" and "Government Accounting Standards" in 2019,and the promotion and use of the Shaanxi Finance Cloud Platform in 2020 as the basis The time node,combined with the actual situation mastered,is divided into four links: budget preparation,budget execution,budget supervision and budget evaluation,and analyzes the changes and current status of the entire system before and after these nodes;Specific existing problems,analyze the causes of such problems,and put forward targeted,feasible and practical suggestions and measures according to different types of problems.Research analysis shows that compared with the previous government accounting,the current budget management system and business system are more suitable for my country’s current requirements for administrative institutions to truly reflect the "family background".By strengthening departmental budget management,it can fully reflect government revenue and expenditure,and scientifically Reflect government costs and truly reflect budget information.For the existing problems,measures such as carrying out regular training,improving the budget management organization,strengthening supervision methods and broadening channels,and innovating and developing the "one belt and more" package union mechanism are proposed to actively respond to the goal of efficient budget management in the L district education system.In the future,a dual management system of internal and external budgets can be established to achieve no difference between internal and external budgets,and provide effective means for the overall budget management of administrative institutions.