Research On The Risk Of Financial Budget Management In A District Of S City,Guangxi Under Steady Growth

Finance is the cornerstone and pillar of national governance,and budget management is the core of fiscal governance.In 2011,at the Central Economic Work Conference,the development concept of “steady growth” was first proposed.Under the background of steady economic development,the growth rate of national fiscal revenue is relatively lower than that of general public budget expenditure.The continued operation of the steady growth policy will It poses risks to the management of local financial budgets and the protection of people’s livelihood with increasing expenditures.Since 2021,under the background of stable growth,Guangxi has vigorously supported "industrial strong areas","rural revitalization" and "new infrastructure" by means of fiscal and financial means,and the risk of local fiscal revenue and expenditure budget management has become increasingly prominent.Therefore,this paper takes District A of S City as an example to further study the risks and countermeasures of local fiscal revenue and expenditure budget management under the steady growth,which can provide a useful reference for the follow-up budget guarantee and help the coordinated development of budget management and economy.First of all,the background and significance of the topic selection of fiscal budget management and risk under stable growth are described.On the basis of a comprehensive analysis of relevant literatures at home and abroad,the literature experience is summarized to determine the research method,research ideas and framework.Secondly,in the theoretical overview and basic concepts,introduced the budget management risk applicable theoretical basis,stable growth and financial budget management meaning and risk introduction.Thirdly,the case analysis method is used to illustrate the current situation of financial budget management in A district of S City under steady growth,and the basic situation of financial operation in A district under the background of steady growth is introduced.Through linear regression analysis and data comparison,the pressure transmission inference of financial budget management risk in A district under steady growth is explained.At the same time,taking district A as an example,the expert investigation method is used to form the budget management risk evaluation system of S City.The system is used to identify and evaluate the budget management risk of District A and determine the risk level of fiscal budget management of District A.Then,using the final accounts statements,temporary payment,such scale,such as documents and materials on hand,mainly to carry out the analysis of the budget management risk,and from the tax base is weak,non-tax revenue,expanding the scope of the "miho" security,temporary payment digestion ability insufficiency,the management of soft budget constraint,low financial self-sufficiency,A zone have been analyzed the cause of the financial budget management risk.Through the research,it can be seen that under the continuous operation of the stable growth assessment,there is a high risk in the financial budget management of District A.The following measures should be taken: first,to incorporate tax source analysis and construction into budget management;second,to establish a joint control mechanism for the assessment of inflated non-tax income;third,to promote the management of "three guarantees" projects to build a database;fourth,to strictly manage temporary payments To improve the level of digestion,the fifth is to harden budget constraints to increase the guarantee space,and the sixth is to enhance the "blood production" ability to increase the financial self-sufficiency rate.The value of this research lies in that,on the one hand,it enriches the case studies of local financial budget management risks under stable growth;The relationship between financial budget management and reducing the possible risks of financial budget management provides a certain reference.