The Study About S City’s Deviation Of Budget And Final Accounts Of Financial Expenditure And Control Strategy

Since the Budget Law has been promulgated in 1994,the reform of China’s budget management has been carried out in a good order and well arranged,which has boosted the government’s budget management system and the financial revenue and expenditure management system.But from the reality,the reform of budget management has been on the way,among which the deviation of budget and final accounts of financial expenditure has always existed.Take S city as an example.Although the deviation degree has been controlled in recent years,it is still higher than the reasonable deviation range of 5% internationally.Excessive deviation of budget and final accounts will,on the one hand,weaken the authority and scientific nature of the budget,making budget constraints to some extent non-existent.On the other hand,it will also cause inefficient fund distribution,affect the role of fiscal policy,and even put the budget rule of law in an awkward position,thus challenging the construction of the modern financial budget system and affecting the effective use of national governance means of fiscal policy.Therefore,the study of budget and final accounts deviation has important theoretical significance and practical value.This article will multiple adopt literature research,comparative analysis,case analysis and some else research methods,and think of the principal-agent theory,process control theory,new public management theory and other related theoretical foundations,think of the others experiences about budget and final accounts compilation and review,in view of the deviation phenomenon and causes of S city budget and final accounts,give some reliable suggestion about how to control the deviation degree of budget and final accounts.This article consists of five parts.First of the article is an introduction and an overview of the theory of budget and final accounts deviation.It mainly expounds the research background and significance of budget and final accounts deviation of fiscal expenditure.On the basis of the others research findings,put several suggestions about the research methods and research ideas of financial management about S city,and leads to the core concepts such as budget and final accounts deviation and the theoretical basis of this article,consolidating the theoretical basis.The second part is about the process of budget and final accounts deviation of financial expenditure in S City.First,it shows the typical characteristics of the deviation phenomenon in S City.Then,combined with the change process of financial expenditure "budget at the beginning of the year → budget adjustment → final accounts",it divides the budget and final accounts deviation process into expenditure budget adjustment process and budget implementation deviation process.Through data analysis,it shows the causes of the deviation,mainly including careless budget preparation,more additional adjustments in the current year The performance supervision mechanism is not perfect.The third part is to analyze the reasons for the deviation of S city’s financial expenditure budget and final accounts.Combined with the process of deviation,S city’s expenditure deviation has both universal policy reasons and S city’s personality problems.The author summarizes the reasons into four levels: budget management,supervision and management,financial system,and supporting measures,and specifically analyzes the reasons based on the current situation of S city’s deviation.The fourth part is to compare the excellent practice of optimizing the financial expenditure management and controlling the deviation of budget and final accounts in advanced regions in China,and seek something for S City to learn from.The fifth part is to put forward the strategy of S city to control the deviation of financial expenditure budget and final accounts.Through analysis,it can be seen that there are inevitable reasons for some differences.It should be allowed to maintain moderate elastic adjustment,and further optimize when technology and other conditions permit.The reason for some differences is that S city can take measures to reduce or even avoid them,which is also the focus of the author’s management The supervision and management,financial system,supporting measures and other four levels put forward corresponding management optimization strategies,hoping to study and control the deviation of budget and final accounts,improve the financial work management level of S City,and provide financial support for further promoting the high-quality development of S City.