The development zone is a special area planned by the local government,taking into account the functions of economic development and social undertakings.As the daily management organization of the Development Zone,the Management Committee of the Development Zone uniformly manages the development zone.It can represent the authority of land,industry and commerce,finance and other administrative and economic management granted by the superior government.The development zone has established a subordinate platform company to invest in the development zone.The finance of the development zone has provided a lot of financial support for various infrastructure construction and public social services in the Development Zone,and played a fundamental guarantee role.Strengthening the financial budget management of the development zone is conducive to enhancing the economic foundation,standardizing the financial revenue,hardening the expenditure budget,strictly controlling various funds,preventing financial risks,thus ensuring the regular operation of the development zone and promoting the high-quality development of the development zone.After the promulgation and implementation of the new regulations for the performance of the budget law of the People’s Republic of China,new norms have been put forward in terms of departmental budget composition and management terms of reference,budget preparation,disclosure and performance evaluation.Optimizing the financial budget management of the development zone needs to keep pace with the times and meet the requirements of the new regulations.By analyzing the basic situation and budget management status of Y Economic and Technological Development Zone,this paper delves into the financial budget management of Y Economic and Technological Development Zone,such as prominent revenue and expenditure contradiction,nonstandard budget preparation,significant difference in budget implementation results,absence of budget supervision and backward budget performance management system,and analyzes the causes of these problems.Through probing into the reasons,the leading causes are the contradiction between revenue and expenditure of the institutional characteristics,the lack of systematic planning in budget preparation,the lack of rigorous budget implementation,the imperfect budget supervision mechanism,and the lack of attention to budget performance management.In combination with the requirements of the new regulations for implementing the budget law,this paper puts forward feasible suggestions of increasing revenue,reducing expenditure and ensuring budget,improving the budget preparation of the Development Zone,improving the budget supervision mechanism of the Development Zone.Furthermore,it provides a series of targeted suggestions to improve the accuracy of budget implementation in the development zone and improve the budget performance management system in the development zone.Through the research of this paper,I hope it can help to solve the practical problems existing in the financial budget management of Y Economic and Technological Development Zone,keep pace with the times,improve the budget preparation,implementation,performance management,and other links,and build Y Economic and Technological Development Zone into a high-quality manufacturing development leading zone,airport economic innovation and development demonstration zone.Furthermore,it is hoped that this article can provide positive reference significance for the financial budget management of other development zones,grasp the current reform direction of financial budget management,and promote the reform pace of financial budget management of development zones. |