Based on the in-depth analysis and research on the budget disclosure of township institutions in China, this paper sorts out the problems and root causes of the budget management of township institutions at present, and puts forward some suggestions on the budget disclosure of township institutions.

Keywords: township finance; Budget management; Budget system; Open budget

First, the analysis of the problems existing in the township financial budget

(A) Problems in the preparation of township financial budget

1. In the current financial statement system of township government institutions, the accounting items of financial income and financial expenditure are reflected on the balance sheet of township government institutions on the one hand, and on the other hand, on the financial income and expenditure statement, which not only leads to the duplication of financial statements, but also makes township government institutions inflate the total amount of funds, debts and financial assets.

2. There is no unified accounting method for the extra-budgetary funds of township organs and institutions, which leads to the falsification of their accounting statements. Recently, township government agencies and institutions only have too simple accounting extra-budgetary income items in the general ledger, which can not meet the actual needs of accounting management.

(B) Township financial budget management is relatively extensive.

China's township financial budget management is relatively extensive. On the one hand, many accounting items have inherited the previous first-level reporting method of slicing and bundling, which can not be refined into accounting items according to accounting requirements at all, and there are still great uncertainties in actual operation. On the other hand, it is difficult to link the management system such as procurement in township financial budget management with the centralized payment system of the state treasury.

(3) The supervision mechanism of township financial budget is not in place.

As China's fiscal budget disclosure is still in its infancy, township institutions and institutions are also facing some problems and practical challenges, such as slow disclosure, lack of transparency, and inability to disclose budget statements in time. On the one hand, the pace of budget disclosure is slow and the degree of openness is not transparent enough. The pace of budget disclosure of township government agencies and institutions is slow, and some township financial budget departments hold a conservative attitude towards budget disclosure. On the other hand, some township organs and institutions can't disclose the budget statements in time. According to the financial policy requirements of the Regulations on Information Disclosure of Township Organs and Institutions, administrative institutions at all levels must publish their budget information before March 3 1 of that year. However, it is difficult for many local budget financial units to disclose according to the announcement, and the longer the default in the future, the better.

(d) The concept of public participation needs to be improved.

The concept of public participation in the budget work of township institutions needs to be improved. First of all, in terms of ideology, many township government officials have a weak understanding of budget disclosure. And influenced by the long-term planned economic system in the past, coupled with a relatively closed political culture and a relatively low degree of budget disclosure, most budget officials are accustomed to the work mode of keeping accounting information confidential and resist the disclosure of budget information.

Two, suggestions and methods to improve the management of township financial budget

(A) improve the relevant legal system of township government agencies and institutions budget disclosure.

On the one hand, the Ministry of Finance needs to further refine the accounting laws and regulations related to the disclosure of financial accounting information, so that the policies can be implemented gradually and quickly; On the other hand, it is necessary to further standardize the substantive contents of accounting information disclosure of township government institutions, and make a relatively complete and detailed exposition of such misunderstandings that may occur when township government institutions implement policies, so as to avoid misunderstandings about working-class policies in the financial budgets of township government institutions, which will eventually be very good.

(two) improve the basic preparation of the budget of the financial department for township organs and institutions.

When accounting the cost of financial talents in township institutions, on the one hand, the general ledger and subsidiary ledger in their budget management system need to adopt accrual basis and cash basis, on the other hand, other accounting businesses need to be based on the current accounting standards for institutions and the accounting system of township institutions, and accounting should be carried out in strict accordance with the cash basis.

(three) to increase the public supervision and supervision of the budget of township organs and institutions.

Township organs and institutions need to improve the public supervision and supervision system of the budget of township organs and institutions, and the main body of their internal accounting supervision is usually the administrative accounting institutions and accounting personnel of the budget department of township organs and institutions; The object of supervision is all economic activities of administrative institutions. In view of the lack of supervision of accounting work in township institutions, supervision posts can be added in the accounting department. This position can be held by an accountant in an accounting firm. At the same time, the responsibilities and authorities of accounting supervision posts, accountants and cashiers should be clear, separated and restricted from each other to ensure the orderly accounting work of enterprises.

(4) Improve the budget system of township organs and institutions.

1. Change the concept of budget, and enhance the budget awareness of township institutions.

The preparation of budget directly affects the completion of unit objectives and economic benefits, so it is extremely important to do a good job in budget preparation. First of all, get rid of the traditional concept of budgeting, and establish a new concept of budgeting in combination with the actual situation of the unit and the market development trend; Secondly, enrich the knowledge of budget preparation of personnel at all levels in the unit, urge them to correctly understand the importance of budget preparation of township organs and institutions, and constantly improve their awareness of budget preparation; Finally, it is necessary to improve the organization and management of the budget preparation of township organs and institutions, coordinate the working relations of all parties, and focus on the joint audit budget preparation to promote the smooth progress of the budget preparation of township organs and institutions.

2 to ensure the predictability of the budget of township institutions.

The budget work of township organs and institutions should adhere to the principle of "early preparation, early arrangement and early planning". In order to ensure the predictability of the budget of township government agencies and institutions, the following tasks need to be implemented: First, scientifically and reasonably calculate the funds needed for each business in combination with the actual situation of each business; Second, combined with the total expenditure level of the previous year, the budget of township organs and institutions was compiled, and projects and stalls were arranged in a targeted and planned manner; Third, determine the business focus of the unit and allocate funds reasonably according to the characteristics and needs of the business.

3. Improve the internal control system and increase expenditure control.

Internal control system is an important basis for units to guard against financial risks and ensure the safety of funds. Therefore, this requires the unit to establish and improve the internal control system, strengthen the implementation of this system, and ensure that it can give full play to the role of ensuring the accuracy and integrity of accounting information and preventing the distortion of accounting information; In addition, the unit strengthens the real-time tracking of the use of funds, and once the loopholes in the use of funds are found, they can be made up in time to maximize the efficiency of the use of funds.

4. Cultivate the innovative consciousness of budget makers and improve the level of budget management.

The unit regularly organizes training and re-education for budget preparers, so that their business knowledge and budgeting techniques are constantly updated and their professional quality is constantly improved. At the same time, cultivate the innovative consciousness of budget preparers, encourage them to develop more efficient budget preparation methods and ways according to their actual situation and market demand, standardize budget preparation behavior, and continuously improve the budget management level.

To sum up, this paper combs the concept and theory of budget publicity of township government institutions, analyzes the problems existing in the current budget publicity of township government institutions, such as imperfect legal system, imprecise budget preparation basis, inconsistent caliber and weakened budget supervision, and puts forward my own views on further strengthening the budget publicity of township government institutions. We can start with perfecting the legal system, perfecting the basic work of budget preparation of township organs and institutions, strengthening the public supervision of budget of township organs and institutions, promoting the comprehensive budget work of budget of township organs and institutions, giving full play to the power of public supervision, and promoting the development of e-government.

References:

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[2] Wang. On how to strengthen the implementation of primary and secondary school budgets [J]. New economy, 20 16(02).

[3] Peng. On the Problems and Countermeasures of Financial Budget Information Disclosure [J]. Contemporary Accounting, 20 15(07).

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