| As a systematic organization and management method,budget management has been accepted by more and more administrative institutions and enterprises.From the Central Financial Work Conference at the end of 1998,to the start of the nationwide reform of the departmental budget management system in 2000,to the deepening of the reform of the departmental budget management system in 2014 and 2020.The practice of budget management in government departments in our country is still in its infancy,and there are still many deficiencies in related work.This paper analyzes the current situation and existing problems of budget management of City A Finance Bureau from the aspects of budget preparation,budget execution,budget performance evaluation and external supervision through research and study of relevant literature and theories.Aiming at the problems existing in the above four aspects,solutions and improvement schemes are proposed.Set up a dedicated organization to improve the organizational structure.Use zero-based budgeting to prepare expenditure budgets to improve budgeting.Focus on the "cost-benefit" concept to analyze the priorities and cost-effectiveness of the business development of the Finance Bureau of City A.Give full play to the pre-control role of budget preparation to control budget execution.Standardize the use of budget funds and guide the optimal allocation of budget funds.Design a dual-assessment system to improve the budget performance evaluation stage.Strengthen external audit supervision and public supervision to improve the accuracy and scientificity of budget management.Through the above measures,improve the budget management capability of this department of the Finance Bureau of City A,and at the same time,provide useful case reference for the budget management of similar government departments,so that the budget management of government departments at all levels is consistent with the national macro policy and strategic goals. |
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