Public expenditure management on a few points _422

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On a few points of public expenditure management

Chinese papers League finishing. 1. Budget preparation budget preparation is the key link budget management, budget management is the core of every country attached great importance to the budget preparation, usually more than one year for budget preparation, a lot of manpower material and financial resources to conduct in-depth scientific analysis and repeated demonstration, and using a variety of budgeting, the budget continued technological innovation. budget preparation period is given from the budget preparation instructions for the central agencies (budget briefing) to the legislature, the legislature approved the budget finalized before the Legislative time span. Britain and Sweden in about a year ago, the actual submission of the budget, put the preparation of briefing circulated to all budget spending agencies; in the United States, the budget submission of the budget in the 18 calendar months ago began, about the budget before the commencement of the 11 - 12 months, the Congress for consideration; Japan's budget year that began from April 1, but the provinces (departments) of the responsible person must be in the previous year's August 31, all estimates and budgeting information about Ministry of Finance submitted to the Minister in charge of drafting. In comparison, China's current budget preparation period is shorter obviously, the accuracy in budgeting and cause many problems in terms of time, focus on comparing the performance of the budget summary, accuracy is not enough, so this should be a lot of budget problems to work over the accounts to solve, the formation of in the preparation methods,[link widoczny dla zalogowanych], China has become obvious over the years has been outdated by the base method. Provisions of the budget year is also problematic. The current budget year of the calendar year, this time with the National People's Congress approved the apparent conflict, the formation of only a quarter of the budget has been executed with the force of law that In addition, the current medium-term budget non-existent, largely on the preparation of the annual budget did not produce an effective role. the above problems, with reference to international practices, the future management of the budget reform ideas should be: (1) change a single budget for the double budget. (2) extension of the budget preparation period, in accordance with international practices and China's specific situation to a year lead time is appropriate, that is, this year's budget should be in the previous budget year beginning when preparing the previous budget year is just the end of the year when the budget came into effect. (3) reform of the budget year so that the budget can be adopted before the beginning of the fiscal year to increase the spending departments and local governments use the availability of funds in terms of predictability and improve the accuracy of budget this end, the proposed budget year from the current calendar year to Kuari calendar year, that changed to April 1 each year to 31 March the following year. (4) in the annual budget, the preparation of 5-6 year rolling budget. The government budget is an important tool of macroeconomic policy in China, the government plays an important role in the developing countries, but also economic development as an important tool. As the development plans and macroeconomic policies need to span multiple years with the government revenue and expenditure, a simple approach can not meet the requirements of the annual budget, requiring a multi-year budget to macroeconomic policies and development plans with the dovetail. Multi-year government budget is also very beneficial effect on the fiscal policy to make more accurate assessments. Compared with the annual budget, scroll to the next fiscal year budget expenditure and debt profiles to provide more long-term view is important for government decision-making. 2. Budget execution current implementation of the budget there are also more prominent issue: ◆ budget adjustments are too frequent, severe damage to the seriousness of the budget and authority. ◆ leadership of certain government departments the implementation of the administrative intervention on the budget too much. ◆ introduced the central in the temporary reduction in the incremental impact of policies on a large budget. ◆ analysis of the implementation work of the budget were not seriously and seriously lagging behind. ◆ interim arrangements in the lower level of special funds in excess, the impact of the local budget, the local phenomenon of serious misappropriation of special funds, earmarked difficult to achieve (according to the statistics, the implementation of tax sharing system in 1994, has been 38.6 billion earmarked by the central authorities in 1997 increased to 51.7 billion, far higher than the central transfer payment through the transition period the amount of funds allocated. Since the allocation of special funds are basically no major reforms, many of the allocation of special funds in the with a lot of subjective and arbitrary. due to lack of appropriate supervisory mechanisms, and special funds are often allocated to the local post-diversion. According Supervision Department of Statistics, in 1997 where the central flood control and disaster relief allowances and discipline of misappropriation of funds earmarked up to 1 million). in the budgetary problems in a large extent reflected in the final work. Because of budget work in place, this should be a lot of budget problems are transferred to the accounts to solve, so that the budget and final accounts function of dislocation, the formation of final weight, light the budget situation is not normal. solve the above problem, it should be emphasized that governments and relevant departments at all levels must respect the authority of the budget to reduce the budget implementation of the arbitrary and excessive intervention.

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