What are the problems in budget management of administrative institutions in China?

Main problems in budget management of administrative institutions in China;

First, the awareness of budget management is weak and the organizational structure is simple; Insufficient staffing and lack of understanding of the importance of budget work;

First of all, due to the influence of traditional ideas, the budget system of public institutions is still not completely out of the "pre-budget era", and there is still a considerable gap from the modern public budget. In particular, problems such as "the will of the Chief Executive", non-institutionalization, non-openness and lack of public responsibility are still outstanding. Some departments and units do not pay enough attention to departmental budgets, and lack the budget management concepts of "budget before expenditure, no expenditure without budget" and "the money arranged for soy sauce cannot be used to buy salt", and the concept of budget constraint is weak. As a result, the use of financial funds is inefficient. This problem is a common problem in public institutions, which restricts the improvement of the quality of unit budget work. The reason for this problem is mainly due to the leaders' insufficient understanding of the importance of budget management. The budget organization of the unit exists in name only, and the unit does not follow the prepared budget when actually carrying out daily revenue and expenditure activities. The traditional budget usually adopts the method of base plus factor adjustment, and the departmental funds are completely determined by the relevant data of the base period, rather than making reasonable arrangements according to the project situation and staffing situation of the department. This can only widen the gap between the rich and the poor and cannot meet the needs of departmental development.

Secondly, there are unscientific and unrealistic problems in the budget management department of public institutions. They simply prepare the budget in order to obtain the budget results, and pay little attention to the budget implementation, which makes it difficult for the budget preparation department to mobilize all functional departments to actively participate in the budget, and there is no condition to conduct necessary research and demonstration on the budget items. Such a budget is often far from the actual situation, which makes budget management lose its due role.

Second, the budget preparation time is short and the method is simple; Insufficient budget preparation:

First of all, the budget preparation time is short and the preparation is insufficient. The budget management of administrative institutions is a systematic project. As the starting point of the whole budget management, budget preparation is one of the most important links, which requires the active participation of all departments and personnel, extensive investigation and demonstration, and acceptance of various supervision, and should have the necessary rigor and authority. However, at present, the financial department is basically responsible for the budget preparation of administrative institutions. The preparation time is less than two months, and the time is tight and the workload is heavy. Financial personnel can not mobilize the enthusiasm of various departments, lack the necessary investigation and certification of budget preparation, and work behind closed doors. Budget preparation is relatively general, and the budget quality is not high.

Secondly, the budget method is simple and the quality is rough. Although the zero-base budgeting method has been implemented for many years, that is, the base of previous years is cancelled, and the budgets of units and departments are recalculated and arranged according to the priorities and financial possibilities of all factors and events in the budget year. However, from the current actual situation, it is still difficult to implement zero-based budget. Many administrative institutions are still accustomed to the old method of "last year's base+current year's adjustment". They do not determine the budget arrangement according to the actual situation of the unit or department, but according to the previous experience and subjective understanding. The results are far from the actual situation, so it is difficult to decompose the budget into various departments for implementation, and there are often phenomena of swap and supplementary budget, which affects the necessary rigidity of budget implementation.

Thirdly, the financial revenue and expenditure budget is a part of the overall budget of the unit, which is based on the overall goal, operating budget, administrative budget and career budget of the unit, involving many departments and a long time span. Therefore, when preparing the financial budget, the relevant departments should form a budget preparation team, fully consider the macro environment, realistic tasks and other factors, and analyze the possibility and difficulty of budget realization. But at present, the preparation of financial budget is usually only the work of a financial department, and the preparation time is less than two months. In this way, it is impossible to fully mobilize all functional departments to actively participate in the budget, and there is not enough time to conduct necessary research on budget items. Such a budget can only be compiled according to the data of the previous year, which is often far from the actual situation.

Third, the budget implementation is weak and the arbitrariness is serious:

First of all, due to the lack of assessment awareness and unclear assessment indicators, administrative institutions generally lack scientific analysis, control, assessment and evaluation of budget implementation after the completion of budget projects, and there are problems such as whether the capital investment is correct, how the funds are used, and whether there is over-budget expenditure. They have not been paid enough attention to, which has no guiding role and reference value for the preparation and implementation of the next year's budget and weakens the due function of the budget.

Secondly, because many units have not implemented the incentive mechanism and accountability mechanism of budget implementation, and have not linked budget implementation with employee performance, budget implementation lacks due binding force, and the use of funds is changed at will during budget implementation, which reduces the efficiency of fund use and causes serious waste. Although some units also have corresponding assessment systems, they lack scientificity and standardization, and most of them are just a formality, which fails to form a real binding force on budget implementation.

Third, fund management. First, employees borrowed public funds and failed to collect them in time to form bad debts; Second, the paid funds were not liquidated in time to form bad debts. Year-end liquidation and financial settlement. First, the accounting department and the property management department failed to clean up and count all kinds of materials according to the relevant regulations, which led to the failure to find out the reasons for the profit and loss of assets in time, deal with them according to the regulations and adjust the finances, resulting in the inconsistency between the accounts and the facts. Second, the year-end closing was not carried out as required. During the inspection, it was found that some units did not transfer all the balance of income and expenditure accounts to the "balance" account according to the provisions of the new financial system, and still used the old accounting treatment method to transfer the imaginary expenditure of this year's balance to deposits, resulting in the imaginary income and expenditure this year.

Fourth, the lack of effective supervision mechanism, imperfect control system:

Judging from the current practice, some administrative institutions still lack effective supervision and management mechanism for budget management. There is no complete and effective organizational system to support the implementation of the comprehensive budget. The distribution mode and management system of expenditure budget are still at the extensive level, and the management system has not been straightened out, which leads to the lack of strong control, effective restraint mechanism and incentive mechanism in expenditure management and supervision and assessment. At the same time, the social benefits of the use of funds also lack a systematic evaluation mechanism, thus increasing the randomness of the use of funds.

First of all, there is a lack of supervision and management institutions within administrative institutions to supervise the budget in the whole process and in all directions. Although some units have set up corresponding departments, the frequency and depth of the whole process of budget inspection can not meet the requirements of budget management of administrative institutions. The inspection methods are mostly special inspections and piecemeal, lacking systematic, dynamic and continuous supervision and management, and the supervision effect is greatly reduced.

Secondly, due to the particularity of administrative institutions in the national economy, it is necessary to accept the supervision and evaluation of all parties, ensure the openness and fairness of their budget management, test whether the budget is really implemented and prevent corruption. However, there is no corresponding external supervision and evaluation mechanism for the budget management of administrative institutions at present. In addition, even if we accept the opinions of the outside world, we can't investigate and deal with them in time and give feedback in time, and the handling mechanism is not perfect enough.