公共预算及其功能（Public budget and its function）Public budget and its function
The government budget reflects the government revenue and expenditure activities, duties of public finance is to provide public goods and public rvices, reflects the quantity and quality of the products and rvices in public is the government public budget. The core of modern budget management is to rai and improve the economic growth and efficiency through the collection and allocation of public funds. So, in esnce, the budget reprents an activity that assigns scarce resources and needs to make a choice between potential spending targets. This distribution and choice are deeply influenced by the economic, political and social development of the country in the specific period, as well as the influence and restriction of the country's overall resources and national capacity. Specifically, the budget refers to the full range of activities and the public revenue and expenditure plan of the government in each financial year. The budget reflects the extent, extent and extent of the government's involvement in social and economic life. American economist Arturo Eckstein said: "to understand? The federal government will be what to do or what has been done, e the federal government budget is enough. "(Arturo?:" public finance "Eckstein, 31 pages, China financial and Economic Publishing Hou edition 1983) analysis of the substantive content of the budget, it actually reflects the value orientation and the pursuit of the government, and the government's policy objectives.女大学生创业
In order for the budget system to contribute to the completion of economic policy tasks and to achieve the effectiveness of
scientific management, government authorities and public management scholars have propod specific budget methods:
1, variety project budget. The variety project budget is the process of making resource allocation decisions bad on cost categories, such as manpower and equipment. This is a relatively early budget method, and is the most commonly ud method in most government departments. It has a unified budget table, each row of the table on the left is the name of each material (such as computer, Pentium 4), for the right price (9800 yuan); so this budget is called varieties of varieties in the project budget, project budget according to very specific for the next fiscal year estimated project or the target, such as salary, office supplies or the cost of printing, the allocation of funds.
芭比女孩Throughout the ages, all governments have developed some form of budget for a variety of projects. Since ancient times in India, Egypt, Babylon, and China, records of expenditure have to be recorded in some way. At the beginning of the twentieth Century, some Western governments in the political and administrative reform under the pressure of finance to eradicate corruption, to formulate a unifie
女人嘴唇上痣相图解d administrative budget, its guiding ideology is, the budget is to control public administration officials, to ensure an effective means of government ethics.
自查报告范文The variety project budget provides high levels of financial and administrative control. Public accountability. In general, the Department and office center department and budget department budget and oversight to prevent excess consumption
for. The authority or control of the consumer plans is usually shared by the administration and the legislative branch. Audit and supervision are relatively easy to operate. The main objective is to strengthen consumption restrictions and ensure that resources can only be ud for the limited purpo of appropriation.
Variety project budget is easy to operate, so it is widely ud, a survey shows,
In the mid 1990s, about 3/4 of the cities and counties in the United States were still using this traditional method, but many of them were ud in conjunction with another budget approach. But there are also some limitations, such as lack of abstraction, too simple, can play its role in the lower body, but not for the purpo of the complex; at the same time, due to the lack of flexibility, consumption is very precily defined the u of resources, so once the accident, such as more than
the average amount of the heavy snow blocked the street the occurrence of major natural disasters, or economic weakness caud by unemployment, rising rapidly in such circumstances and requirements, often make elaborate budget plan can not be achieved.
2, performance budgeting. Performance budgeting is the process of allocating resources bad on measurable results, also known as results bad budgeting. Its main difference with the variety project budget is its orientation, which is that performance budgeting emphasizes functions, actions and plans rather than planning a single breed project. For example, in determining a departmental goals, budgeting personnel
administrative and legislative department for next year all plans only decided to allocate a paragraph, does not require the project only two or three varieties or types of consumption. The difference is that two of the performance budget covers more management activities. Now it is not only considering the input and output are considered; budget officials task is not only accurate accounting control, and classifies all kinds of activities, to describe the mechanism scheme and its performance, and the rearch work / cost asssment standard etc.. For example, in a variety of project budget, administrative officials can be put forward: to ensure that the next office has enough clips, how much money to spend? Or how much park maintenance will be necessary to ensure park
maintenance next year? In the performance budget, administration officials raid not only about the input problem, but also put forward the problems associated with the input: how many pieces of paper clip to finish? How many people can park rvice? In other words, it is important for the performance, so we need to study is that every paperclip can mean a few sheets of paper do? What is the average number of people to have or each park? That is how to clip and park performance?
The biggest advantage of performance budget is to provide flexibility for tho departments and to improve the policies, foundation of independent resource allocation incread in order to get the highest profit possible is the system directed by the official statistics into a performance benchmark. Department leaders, managers and frontline employees need to look more cloly at the tasks they perform and how well they perform. Key points of performance budgeting is to help形容高兴的词
周敷administrative officials in accordance with an important policy objective asssment of operational performance, it produces valuable data operation unit of work performance, form the functional aspects of the budget categories, provides a cost measurement to improve performance.
Becau of the work of the government, sometimes involving intangible cost, abstract cost, difficult to establish working standards; stresd with a single annual budget and plan for the future of the or
ganization target, policy design to coherence; performance budget emphasize cost efficiency, neglect the overall planning of the national resources.
3, investment budget. The investment budget is designed to show which opinions will generate high profits from a long-term perspective,
So as to improve the quality of resource allocation decision making. With more timely and accurate information, public ctor leaders can make better choices in comparable budgets and try to achieve measurable results.北京的小吃
Like the performance budget, the investment budget determines the results that the public ctor rvices and plans will achieve, and the cost of delivering the above projects at an alternative strategy and level of consumption. However, in determining the value of the results obtained, the investment budget exceeds the traditional system. By making measurable results and evaluating the costs and benefits of achieving the results, decisions made by the government can also be guided by the information about interest rates.古风仙气昵称
