| Budget expenditure management is a concentrated reflection of the scope and direction of government activities,an effective embodiment of national strategies and policies,and a key means of macro-control.The optimization of budget expenditure management is of great significance for optimizing the allocation of financial resources,deepening the reform of the budget management system,and promoting the modernization of the national governance system and governance capacity.In recent years,due to the complex and changeable international situation,economic downward pressure,large-scale tax and fee reductions,and the continuous evolution of the epidemic situation,the financial operation has shown a state of "tight balance",and the local fiscal revenue and expenditure balance pressure is obvious.increase.How to deal with the pressure of income and expenditure caused by various unfavorable factors at present,secure the limited available financial resources to fulfill the "three guarantees" responsibilities,maximize the protection of key expenditures such as rural revitalization,ecological environmental protection,scientific and technological research,and basic people’s livelihood,and coordinate epidemic prevention and control And economic and social development has become a new topic in the study of fiscal budget expenditure management.Public finance budget preparation,budget execution and adjustment,and budget supervision are important foundations for budget expenditure management,effective means to achieve scientific and refined management of general public budget expenditure management,and an inherent requirement for implementing active fiscal policies.This paper probes into the current situation,existing problems,causes and optimization countermeasures of general public budget expenditure management in J city from three aspects.First,by comparing and analyzing the general public budget expenditure and fiscal budget revenue and expenditure of J City in the past five years,we can see the direction of J City’s general public budget expenditure and the overall situation of fiscal budget revenue and expenditure.From the three aspects of financial budget preparation,financial budget execution and adjustment,and financial budget supervision,the present situation of J city’s financial budget expenditure management is expounded in detail.Secondly,according to the current situation of fiscal budget expenditure management,it analyzes the problems existing in the management of general public budget expenditure in J City,mainly due to incomplete preparation of budget expenditure,imprecise implementation of budget expenditure,and lack of detailed supervision of budget expenditure,which affects financial resources.Orchestration and Sustainability.Finally,based on the theory of public finance and zero-based budgeting,starting from the actual work of budget expenditure management,it explores countermeasures and suggestions for optimizing the management of general public budget expenditures around scientifically preparing budget expenditures,strengthening budget execution constraints,and improving budget supervision mechanisms.Budget expenditure management methods that conform to the actual financial situation of J City,thereby improving the accuracy of budget expenditures,establishing a scientific and efficient financial expenditure management model,accelerating the establishment and improvement of budget expenditure management models,and continuously promoting the reform of the fiscal and taxation system.Expenditure is a powerful driving force for the high-quality economic and social development of J City. |
