Preparation of department budget problems and recommendations

Departmental budget is the budget expenditure and expenditure by sector is allocated a government budget preparation system and method. Departmental budgets prepared by the government departments, reflecting the various government departments of all income and expenditure. The introduction of departmental budgets, but also the government budget One of the main contents of the financial system. Now the department budget is fully implemented throughout the country, it is strictly a budget management, increase transparency of government work, could eliminate the traditional budgeting model drawbacks become an important means to prevent corruption and preventive measures. department budget draws a common practice in market economies, so that China's financial budget management to the scientific and legal, standardized to a major step forward is the traditional way of a major reform of the budget is of use for many years the traditional budgeting approach to content from the concept of fundamental change.


I, on the department budget

Departmental budget is to implement market economy budget management, the basic organizational form. First, the foundation sector as a budget unit, budget from the department of braid, braid from the grass-roots units. Second, the budget must be assigned to each specific sector, budget management on a sectoral basis, according to the nature of financial funds to change the practice of centralized management, the various different types of financial funds, integrated presentation of the use of the funds sector. Third, the sector itself, have strict qualification requirements, limited direct receive funding for fiscal occurs between a budget allocation of the budget department of the accounting unit. So the department budget, we can say is a comprehensive budget, including both administrative unit budget, and its affiliated institutions, including the budget, including both regular budget, but also the special expenditure budget, including both budget and expenditure plans, including extra-budgetary revenue and expenditure and other expenditure plans and sectoral plans.


(Why should the implementation of a departmental budget

Despite the introduction of departmental budgets before spending a year there are budget, but when the financial expenditure budget is unreasonable, the rough, such as the basic unit is generally "two-finger of" the budget table, two-finger did not report on the budget article The specific number of units, authorities reported that the budget compilation bible, at an astronomical figure, the budget down to two units did not, nor refined to specific projects, often resulting in higher expenditures in the budget squeeze lower administrative crowded career, capitation ate the phenomenon of special funds. budget planning, predictability, continuity is poor, the budget is not conducive to the NPC for review and oversight.


Secondly, when the financial resources to pay is unscientific, expenditure process is basically out of financial supervision, financial sector funds are disbursed on time to the competent departments of commercial banks account later, by the competent departments to management of all departments how to allocate their units to use, time use, difficult to implement effective financial sector supervision and control rely on financial reports provided by various departments after the examination and supervision were likely to cause layers of deduction or withholding of misappropriation of funds, and even the phenomenon of corruption .


Again, the efficient use of financial resources is not high, due to payment of funds distributed and stored, so that the allocation of financial resources and the use of out of touch, unable to supervise the financial sector, the procurement process transparent, not open, arbitrary strong, prone to corruption. Fully As stated above, only the implementation of departmental budgets to budget reform to eliminate corruption and improve efficiency in the use of financial resources.


(B departmental budget preparation process and the main contents of the main elements of departmental budgets: the budget including income and expenditure budget, general budget revenue mainly refers to the respective administrative departments of financial institutions to obtain funding for extra administrative institutions, business income, business Unit operating income and other income. general budget expenditure mainly refers to the respective departments and the basic expenses of administrative units, including personnel expenses and daily part of public expenditure, expenditure and capital expenditure projects and so on.


Departmental budget preparation process: grass-roots units in the previous year in July for a special declaration, in September primary budget proposal preparation and reporting of the number of units reported to higher authorities (ie, the summary of all units by the competent department budget report audited financial sector, fiscal departments and a budget allocation of the right to review department budget proposals the department issued after a few number of budgetary control (that is what grass-roots units compiled under the budget control budget submitted to the Ministry of Finance Department of the units (ie, the Ministry of Finance People's Congress approved the Central The draft budget approved by the department budget (two of the next.


Second, the department budget in recent years the main problems, through financial and other joint efforts of relevant government departments, departmental budgeting, work has increasingly improved, but still maintain the following practice problems.


(A budget unit does not pay attention to basic data collection, affecting the quality of the preparation of departmental budgets preparation of department budget requires a lot of basic data, responsible for budgeting financial officers must first learn <<Budget Law "> and related documents, and then by sector budget request for the preparation of basic information units and associated data tables, distributed to the relevant functional departments to explain their working methods and work requirements, realistic reporting of various data. to scientifically-based budgeting, we must do a comprehensive understanding of the basic information unit and first-hand materials. the situation clear, heart clear, the preparation of the budget well-founded, so as to ensure the budget is reasonable, professional and authoritative, in order to improve financial [Abstract] department budget prepared by the government departments , reflecting the various government departments of all income and expenses.


Now the department budget is fully implemented throughout the country, the paper prepared on the sector a number of the problems discussed, and made some suggestions.


[Keywords:]

Departmental budgets, preparation, questions, suggestions political capital efficiency and achieve rational allocation of financial resources. Finance department should verify the basis of correct data, fill out the information form the basis of units, the scientific unit of the department budget to determine the establishment of the base. Department budget to establish standard budget system, with advanced technology and programming requirements to ensure the integrity of departmental budgets, comprehensive and accurate. but in practical work, many units do not pay attention to basic data collection, based on weak data, which resulted in the quality of the preparation of the department budget is not high.


(B budgeting and actual occurrences there are differences, affecting the accuracy of budget revenues and expenditures for the basic units of the estimated revenue is based on business unit's business plan, consider the market economy under the influence of various factors such as to estimated next year's business income, operating income operating income and other income, the basic unit of budgetary expenditures are expenses incurred under the country's existing policies and regulations, measurement department budget. such as personnel expenditures by the end of year 8, the number of units in the book to approved, the budget from last September to December the year of change for employees the possibility of very large changes, which affect the accuracy of personnel expenditures. reposted elsewhere in the Research Papers Download http://www.hi138. com (three administration methods are backward, the preparation of department budget constraints the current administrative system, the planned economy still has deep scars. higher levels of government work for the next year can not communicate with the lower levels of government, lower levels of government makes it difficult to consider these ahead of time work, the preparation of corresponding budgets, a number of government departments, the lack of long-term planning, not pro-active consideration of work next year, administrative mechanisms and means of backward, limiting the preparation of departmental budgets.


(D vested too much emphasis on the administrative institutions, the preparation of department budget can not meet the requirements in the preparation of departmental budgets, some departments do not want the department to do something, not how to make the financial resources to play a greater performance, but to stay in their own vested interests, and strive to increase over the previous year on the base. zero-based budgeting is not considered the biggest characteristic of the base, everything from scratch estimated needs and financial situation in accordance with the needs and possibilities to find the best combination of points. now in the department The actual process of budgeting by vested interests in the unit are used to base plus zero-based approach, thus affecting the preparation of departmental budgets.


(Five accounting system and the departmental budget preparation and reporting requirements does not fit in the budget units of accounting information can not be directly and accurately reflect the department's budget performance is a pretext for the preparation of departmental budgets in accordance with the requirements of the Government and the Government subject to the budget, and income by category, expenditures by function setting, reflecting a division of the whole balance of payments.


Departmental budget performance is ultimately the basis for adoption of the budget unit of the accounting records and reflected in the data. Since the current accounting system for administrative units on the balance of payments provisions of subjects and departments are different budget requirements, and some accountants use accounting subjects random, thus making the formation of the budget units of accounting information can not be directly and accurately reflect the department's budget performance.


Third, the preparation of departmental budgets Suggestions

In order to improve the accuracy of the preparation of departmental budgets and quality in the preparation process should note the following points (a people-oriented expression to improve the quality of the preparation of the budget are the budget makers, implementers, the main body of the budget and implementation of the budget work deciding factor for effective work. Therefore, the budget should be people-oriented. left the focus on people, departments, budget work can not do a good job. because of budget work and the economic interests of the various departments concerned, will certainly touch on people's moral issues, such as some departments to the interests of small groups, in the preparation of the budget starting from the selfishness, Daxiaosuanpan, make a "left hand" of the budget, against the budget target should be as objective as possible, fair, reliable requirements, this lack of moral The budget will inevitably affect the budget conscious quality of the work. Therefore, accountants should be based on the Government, on the higher authorities responsible for the units responsible for their own professional ethics and responsible spirit, only
Such personnel can be responsible for budgeting based on fully involved data collection, the preparation of department budget, high-quality objective and fair.


(B reduce financial risk, strict budget expenditure, improve the accuracy of budget expenditure budget as a scientific prediction, should be established on the basis of objective and reliable data. The financial sector in the preparation of departmental budgets, we must make preparations for the budget budget expenditures to be detailed to the project, such as: individual wage expenditures, in accordance with the standards approved by others, grants to individuals and families expenditure, public expenditures, categorized by project file fixed budget. the bulk of office supplies, office equipment and special equipment purchases, be sure to use government procurement, according to procurement, quantity, sources of funding detailed presentation and preparation of government procurement catalog. constructive projects and special expenditure items of expenditure to submit an application, issue a project feasibility report accurately determine the budget required for the project funds.


Financial sector should jointly apply for department and project expenditures under the administrative department of development planning unit, carefully examine the project expenditure budget, according to the importance of project development, feasibility and effectiveness, in order of priority, reasonable arrangements for project funding.


The rigidity of government expenditure arrangements must ensure that, without leaving gaps. Only in this way does not deviate from the project expenditure budget before the statutory responsibilities of departments and key work plan, the department have the funds to support career development.


(C establish and improve financial performance evaluation system was established expenditure budget expenditure budget performance appraisal system is to strengthen budget management, effective use of finances to improve important system security, the units in the financial sector under the unified organization, will be combined with the actual performance of the sector evaluation results as the basis for budgets, to constantly improve the performance appraisal approaches to improve the normative use of finances, safety and effectiveness.


(D database of information on basic budget units to implement refined management information database is accurate based on the preparation of department budget based on the basis of the information through a database to verify the nature of each unit and structure of personnel, payroll, asset condition and other basic information. So serious all units complete information data base in this sector, based units provide true and accurate budget based on data.


(E allocation of special funds to strengthen management of items

Units to enhance the awareness of budget constraints, according to relevant regulations and requirements, based on unit priorities and development plans, strengthen organization and coordination, early implementation of the project plan.


Set up special projects to further regulate the procedures for the preparation of detailed project budget specific.


In short, in the preparation of departmental budgets to establish a scientific and rational system of fixed standards, the establishment of budget performance evaluation system, in accordance with the requirements of public finance and the "concentrate financial resources on doing big things," the principle of budgetary arrangements, to further adjust and optimize the expenditure structure and increase the effective departmental budget of, and strengthen supervision of departmental budgets to improve the department's openness and transparency of the budget.


Only in this way can the contents of departmental budgets to be more complete, more advanced methods.


[References]

1, Liu has Po <"Are Government sector budget MANAGEMENT"> China Finance and Economy (2006-07 Published 2, Wang Jinxiu; budget Law and the budget of the legal system - and on <<Budget Law revision>> and budget enforcement control [A] ; Tax Law of China Law Society Association 2007 Annual Conference Proceedings of the Fifth National Conference on Tax Law [C]; 2007 �� Links http://www.hi138.com Research Papers Download