财政预算研究【英文论文】.doc

Detailed budget content, improve budgeting accuracy. To measure as accurately as possible the estimated annual revenue at the same time, under the existing tax sharing system, to accurately calculate the available financial resources in the region, and scientific and rational way to determine the expenditure budget. To try to strengthen the integrity of the budget, to the government budget has not yet been incorporated into a variety of extra-budgetary funds into the budget preparation as much as possible, so that the budget fully and completely reflect the scope and direction of government activities, to enhance budget transparency and regulatory capacity. Actively promote the standardization of the zero-based budgeting to enhance the accuracy of the budget. Zero-based budgeting approach, is to strengthen the budget management, increase efficiency and effectiveness of financial resources and effective method is to establish a socialist market economic system, the objective requirements. Zero-based budgeting, is in the budget, the administrative costs for the determination of the cause, will not consider last years expenditure base, but according to the units of organization, staffing situation, then the career development plans and tasks accordance with the provisions of the spending criteria determined every year from scratch.The implementation of zero-base budget, you can make the whole become more rational distribution of financial resources, help to improve overall efficiency in the use of financial resources to achieve financial macro-control goals. Preparation of departmental budgets, enhance the integrity of the budget. Departmental budget is generally adopted market economy budgeting, it is a public resource covering all the complete department budget, the government departments according to their functions and the need for unity and social development, the department prepared to reflect all income and expenditure the budget. Preparation of departmental budgets is to deepen the reform of Chinas socialist market economy and establish the basic requirements of public finance framework, which can make budgeting to further refine and improve transparency, help prevent the budget allocation and implementation of non-standard approach, the same time, there help strengthen the concept of the budget, improve budget management. Introduction of departmental budgets, the budget will further scientific, institutionalized and standardized. Implementation of the consolidated budget management thinking, to achieve revenue and expenditure management system, enhance the scientific nature of the budget. To achieve the purposes of the consolidated budget revenue and expenditure management system is a new situation to strengthen financial management of the inevitable choice, the government is to regulate the distribution, unified government financial, achieve financial stability and balance of important initiatives, which will help to broaden the financial field, increasing regulation of financial resources. Clear procedures for budget operations, enhanced budget management of the normative. Implementation of the standard cycle of budget management that the budget preparation stage, budget implementation and adjustment phase and accounts stage. Standard cycle of the budget system is a system, a complete system of systems, it covers the whole process of budget management. Implementation of the standard cycle of the budget system for the budgeting of the scientific and standardized to create the conditions.Strengthen expenditure factors, management, improve project management practices. One is to establish a scientific system of classification of budget accounts, the expenditure on the implementation of effective controls and management oversight. Second is the constituent units of the factors to categorize expenditures to develop effective management measures. The third is to further strengthen the financial management of funds, the adjustment of administrative, financial expenditure structure and institutions, standardize the range of expenditures. Improvement of administrative expenses under the control of the way, in accordance with the general principles of the socialist market economy, promote institutional reform in a comprehensive, based on a state law enforcement and supervision department, the scope should be included in administrative expenses, not to exercise the State management functions of various social groups, not all financial assistance for institutional reform has been to companies or industry associations, not by the administrative expenses, funding sources should be adjusted accordingly. Also, do not belong to the administrative nature of the project expenditures to be cleared up. Fourth, the implementation of the government procurement system, strengthen the management of large special expenditure. Fifth, strengthen financial management and control of unreasonable expenses. Sixth, in accordance with the socialist market economic system, transformation of government functions under the requirements, contact the financial practice, in line with the principles of efficiency, reasonable definition of the scope of government powers and financial scope of supply, cancellation and compression is incompatible with the market economic system in general expenditures, and establish a security focused, rational distribution standard, compression restraint strong, strict supervision and management, in line with market economy requires the expenditure of operating mechanism. Also, to strengthen strategic research expenditure, strengthen the financial expenditure is reasonable and scientific.Various departments in the reform of budget management responsibility, to carry heavy budgetary basis of surveys, data, audit summary and other basic work, their work will have a direct impact on the level of quality of budget preparation and budget execution results.Therefore, the first departments should further improve the internal financial institutions, unified by the financial institutions responsible for the preparation of the departmental budgets, enhance the overall budget and integrity; while a variety of funds from financial institutions should be under the centralized management, the separation of money and affairs for centralized scheduling and funding to strengthen the use of funds analysis and oversight. Department heads in accordance with the Accounting Act requirements, a true ideological importance of the sector financial management.Followed by the various departments to advance the development of the sector next year career development plan for budget accurately reflect the department when the business needs for capital work. Because the introduction of departmental budgets, the departmental budget by the National Peoples Congress approved a law must be strictly enforced. The general budget execution in no additional budget, and approval of the financial sector to all sectors of the budget down to the grass-roots units and specific projects shall not be adjusted. Thus requiring all departments and units of the business next year to make a full estimate, taking into account also the possibility of financial resources, not blindly setting up shops, vying for projects, to accurately grasp the departments focus. In doing project work on the basis of investigation and evaluation of the application of the funds for a reasonable sort of funding arrangement will be limited to the most urgent projects. Only do budget work closely with business to promote the successful completion of the work.Budget management is an important function of government, is essential for the healthy operation of the national economy. Budget is approved by the statutory procedures, the Governments basic financial year in a revenue and expenditure plan. Budget norms and arrangements with financial activities, directly reflects the governments policy intentions, the operation is directly related to social and economic good or bad, and therefore must make a careful pre-planning and planning. Thus the budget for scientific, standardized management is particularly important for the revitalization of finance, national economy, budget management is the modern state system of public finance the construction of the basic content, but also to measure a countrys financial management is one important indicator of the level of modernization.According to the unified tax system reform, tax, fair tax burden, simplifying the tax system, a reasonable separation of powers to regulate the tax system and establish the tax requirements of market economy system. Its main contents are: 1, the implementation of value-added tax as the main body of the turnover tax system. After the reform of the turnover tax by the value added tax, consumption tax