Study On Reducing The Deviation Rate Of Local Government’s Budget And Final Accounts

As the 19 th National Congress of the CPC viewed issues from the perspective of the overall situation and development strategy,it laid special emphasis on accelerating the establishment of a modern fiscal and taxation system,and made it clear that a comprehensive,standardized,transparent,scientific,reasonable,and legally binding state budget system should be put in place,setting higher requirements for the development of the budget management system.In the fiscal and taxation system reform,the government department budget reform,the local national Treasury centralized payment system reform and other important system and subject architecture gradually formed on the basis of the national budget openness,long-term financial plan adjust some important reform measures such as deepening,the national budget management system is also gradually perfect,the local government financial management has been strengthened.But must be clearly aware that China’s current budget management at all levels and the party central committee clearly put forward by the construction of the budget management system requirements,compared with the local party committees at all levels,the National People’s Congress,government and society to the local finance development compared with the functional features of the new look forward to,there are differences,also further promote reform,there are many challenges.the most important thing is that there is a big deviation between the budget and final accounts process,directly affecting the authority of the state budget and the formation of public credibility of government finance.After October 1,2020,the new Budget Law will be comprehensively revised to meet the needs of budget compilation,budget implementation,final accounts compilation and disclosure of budget and final accounts.The management of budget and final accounts will receive more attention from all sectors of society.This paper chooses the deviation rate of Chinese local government departments’ budgets and final accounts as the main research object.Through reading relevant Chinese and foreign literature,from the theory of decentralization of public finance,the theory of comprehensive budget management and the theory of performance supervision and management,and uses case analysis method,mainly taking XJ County as an example.Through to the XJ county local government departments between local government budgets and final accounts data,from the income and expenditure were analyzed,and the two way with department budget deviation rate as an index to reflect the local government department budget deviation,the deviation rate on the base of combining the XJ government budget basic situation,And XJ county is also widely applicable to the local government,the article to XJ county by the local government budget point with surface anatomy of the specific reason for the big deviation rate,from the policies and regulations,the budget establishment and budget implementation and final accounts prepared four links of department budget summary of the main reasons for the deviation rate is larger,Including budget imperfect legal system,the budget balance scale forecast is not scientific,budget adjustment mechanism implementation does not reach the designated position,final accounts data this paper analyzes the reasons of low efficiency of management.Looking for more effective measures to reduce the deviation rate of budget and final accounts,through the combination of theory and data,policy,budget,budget implementation and final accounts,including promoting the reform of medium and long-term rolling budget,improving the dynamic monitoring system of budget implementation,strengthening the management of final accounts disclosure,etc.To promote the local government in the financial management in the process of effective budget,final accounts and other major issues,hope to form the research results to relevant departments throughout the country gradually perfect the system of the current budget report puts forward some innovative work ideas and ways to practice,So as to promote the local government budget preparation work and keep steady increase in the quality of financial management,meet the needs of the construction of socialist market economy as soon as possible.