Budget management is the most basic, effective and authoritative management method of financial management, the central work of financial management, and an important means to implement capital supply and ensure the completion of various tasks. The following is an analysis of the budget management papers I collected for you, hoping to help you.
Capital budget management is the central work of financial management. While using the scientific finance technology method and combining with various financial systems, leaders should pay more attention to realize the practicability of budget preparation, combine the budget with actual expenditure, and maximize the efficiency of fund use.
Keywords: budget management benefits
? Everything is established in advance, and it is abolished if it is not foreseen. ? Similarly, people should be far-sighted in doing things, and fund management should be planned and budgeted. The so-called budget is an important part of management accounting. By definition, budget is a plan or forecast for a certain theme or project in the future expressed in a quantitative way, and it is an activity to set goals and promote subsequent performance evaluation. Financial budget management is a series of financial management activities carried out by the unit through budget preparation, internal control and performance evaluation in order to achieve the established economic goals. It runs through the whole process of financial budget preparation and implementation, and the quality of budget management is directly related to the realization of the overall goal of the unit. Comprehensive and scientific financial budget management can not only make the limited financial resources reasonably allocated and effectively used, but also help to evaluate the performance of units and responsible persons, and promote the improvement and implementation of various management systems and the continuous improvement of management level.
Budget management is the most basic, effective and authoritative management method of financial management, the central work of financial management, and an important means to implement capital supply and ensure the completion of various tasks. This paper discusses from three aspects: budget preparation, budget execution, analysis and supervision of budget execution, and discusses with you how to maximize the efficiency of the use of limited funds and ensure the construction task of budget units.
First, strengthen budget management, and scientific budget is the foundation.
1. Determine the authoritative budget entity.
First, establish a budget management organization. This point is often a mere formality in practical work, which does not play its real role, resulting in the previous emphasis on budget management of accounting departments, while ignoring the role of budget management institutions. The establishment of this organization is to let all business functional departments participate in the budget formulation, promote the maximum flow of information, make the communication of budget formulation more detailed, and increase the scientific and operability of the budget.
Secondly, the top leaders of the unit participate in the formulation of the budget. In the past, only the financial department completed the budget and implemented it, which reduced the authority of the budget and led to the weak binding force of the budget. To solve this problem, it is necessary to let the top leaders of the unit participate in the formulation of the budget and have the final decision-making power, and to scrutinize, study and determine it item by item. Only in this way can we work out a feasible budget plan from the overall situation of the whole unit.
Third, the budget? Humanization? . We should respect human nature, give play to subjective initiative and create a better budget. This is our budget? Atmosphere. Personnel involved in budget preparation must realistically grasp the personnel situation and business development needs, determine the level of personnel and business funds on this basis, comprehensively consider the influence of internal and external factors, historical and future factors, scientifically predict economic development and changes, and prepare forward-looking budgets with the goal of improving efficiency.
2. Master the principle of budget.
(1) Adhere to the principle of living within our means and making ends meet.
If you live in a small family, you should touch your pockets before spending money, especially for everyone. When arranging business tasks, we should put the construction scale and speed on a safe and reliable basis according to the financial possibility and how much money we have, and don't spend too much money, that is to say, we should determine the expenditure scale according to the total income, so as to make both ends meet and make a slight balance.
(two) adhere to the principle of overall consideration and focus.
The construction of the unit is an organic whole. When preparing the budget, we should have the idea of system theory, do a good job of comprehensive balance and promote the coordinated development of various undertakings. First, strengthen macro-control of funds, ensure the scientific determination and timely adjustment of the proportion of related business expenses, and ensure the coordinated development of related businesses in proportion; Second, it is necessary to prevent and overcome the arbitrariness of fund distribution, scientifically formulate various fund supply standards, and avoid uneven bitterness and happiness; Third, we should incorporate extra-budgetary funds into budget management to prevent and overcome the problem that paying attention to extra-budgetary funds while ignoring extra-budgetary funds will cause extra-budgetary funds to get out of control. Highlighting the key points is to ensure the main, urgently needed and influential tasks in unit construction. This is based on the task of the work center of the unit at the beginning of the year to determine the focus of the work throughout the year. It is necessary to make overall plans, highlight key points, and effectively guarantee strong support.
(three) adhere to the principle of strict planning and handling affairs according to law.
The approved budget will have legal effect. Therefore, in the process of budget preparation, we must make a strict preparation plan in accordance with the requirements of the budget preparation method and complete it on time and with good quality.
(4) Adhere to the principle of frugality and high efficiency.
Article 30 of China's budget law stipulates that the preparation of budget expenditures at all levels should follow the principle of practicing economy and building the country through thrift. ? Insisting on strict economy can not only give full play to limited financial resources, alleviate the contradiction between supply and demand, but also help carry forward the glorious tradition of hard struggle in China and help the ideological construction and work style construction of the unit. An important purpose of implementing budget management is to achieve the maximum economic effect at the lowest cost, emphasizing the benefit of budget, that is, to seriously seek the best scheme and goal.
3. Use a scientific and systematic budget method.
Budgeting should be a process of repeated games among participants. In this process, the information flow is multi-directional and repeated until the final agreement is reached.
In the practical work in recent years, we often sum up some good experiences. For example, when preparing the budget, the budgeting organization will organize the leaders of various departments and relevant personnel to hold a forum, and each department will propose the departmental budget according to the main tasks of the whole year, and study and discuss the reported projects one by one. Two ups and downs? Procedures, and finally complete the budget preparation, the main methods are as follows:
(1) Establish a project library. The budget unit shall establish a project library according to the financial possibility and priority. First of all, the items urgently needed for security work and daily work operation are included in the project library. Secondly, investigate the projects that can be listed. If funds permit, considering the actual needs of the work of the unit, it is necessary to include it in the project library, and all unnecessary ones will be eliminated.
(2) Scientific demonstration of the project. Basic expenditures, such as utilities, heating costs and other relatively certain official expenditures, are directly included in the budget; For some uncertain projects, the Budget Committee will put forward key indicators, which will be fully discussed by various functional departments until an agreement is reached, and the Committee needs to guide and supervise the discussion process; For special expenditures such as infrastructure projects and bulk material procurement, the business department shall provide relevant information such as project establishment basis, project budget estimate, project approval documents, and inquiry sheet for goods procurement. , demonstrate its enforceability, and implement it after being approved by the budget Committee and reported to the unit leader.
(3) Carry out a scientific budget on the basis of zero-based budget. The budget preparation of unit funds has changed from the past base budget to the zero base budget. Zero-based budgeting method is a scientific budgeting method.
Does it mean that the expenditures of various funds during the base period are regarded as? Zero? One way to prepare a budget is to only consider the necessity and scale of various expenditures during the budget period, not based on the budget indicators of the previous year, but around the annual central work determined by the unit, in line with the principle of urgency first and then slowing down, all budget items are queued and funds are arranged as a whole.
From the perspective of budgeting methods, zero-based budgeting method is gradually replacing it? Cardinality+factor? Law, budgeting tends to be reasonable. The expenditure budget is wide to fine, and the control target is more specific. From the perspective of budget control, financial activities at all levels have changed from not paying attention to budget to analyzing progress against budget on a monthly, quarterly and annual basis. The improvement of financial budget management method has played a positive role in promoting the financial management of the unit. However, there are still some problems in budget, such as simple budget method. Zero base budget? It's just a formality.
Although zero-based budgeting method has been implemented for many years, zero-based budgeting? It is still difficult to implement. In budgeting, the overall level of budget revenue and expenditure is often determined and the expenditure structure is adjusted according to the specific personnel situation and actual business development of departments or units. There are still units used to it? Last year's base+this year's factor? In the old way, the preparation of the budget is relatively general and unrealistic, and it is difficult to decompose the budget into various departments for implementation.
Second, it is the key to strengthen budget management and strictly implement the budget.
Having a budget does not mean having budget management. Effective budget execution and process control are the main links of budget management. The process of budget execution is the process of organizing and implementing fund guarantee to achieve the expected goal. Only by doing a good job in budget execution can we effectively implement plan management and obtain the best efficiency in the use of funds.
1. Change the concept and improve the understanding of financial budget management.
The budget of many units is a mere formality, which has completely become a means to cope with the inspection. Therefore, it is of far-reaching significance to change ideas, widely publicize and strengthen financial budget management. It is precisely because everyone has this sense of budget and this concept of overall situation that we can avoid spending money casually and spend money on our heads.
2. Strengthen the concept of budget legal system and budget constraints.
Budget management is a kind of power control management and a mechanism arrangement. Budget is not equal to forecast or plan, but is like internal budget after formulation? Constitution? , all responsible units must implement. Budget is not an end in itself, the purpose of budget is control. The budget reflects the power of each responsible unit in the form of tables, and this decentralization is based on the minimum of uncontrolled. Budget is a reasonable way adopted by the power controller, that is, under the goal of realizing the overall interests, it is clear about the rights and obligations of each budget unit and perform their duties.
3. Strict inspection to ensure the implementation of the budget.
Strengthen the supervision and control of budget implementation and strictly implement the budget. Once the budget is approved and issued, the budget executing agency must carefully organize and implement it, decompose the budget layer by layer, and implement it horizontally and vertically to all units, departments, links and posts to form an all-round budget execution responsibility system. Strict control has put forward higher requirements for financial personnel. The so-called strictness means strict bill examination, strict implementation in accordance with the established budget, and strict rejection of arbitrary expenditure. Just change the concept of muddling along, be a good person, and make the budget expenditure the first level.
4. Adjust the budget in time to make flexibility and seriousness coexist and strengthen the scientific nature of the budget.
Once the budget is determined, the budget executor should manage the budget, promote its implementation, and check, revise and adjust it according to the actual situation at that time when necessary. Although we foresaw the possible situation in the future and formulated corresponding emergency measures when formulating the budget, the budget management cannot be static, and we should check the budget regularly. The flexibility and seriousness of the budget should be considered here. If the budget cannot be adjusted flexibly, it may be divorced from reality and lose its guiding role. But if you adjust it at will, it will inevitably lose its seriousness. Therefore, in the implementation of the budget, we should always track the implementation of the budget and use flexibility and seriousness.
Third, it is a necessary extension to strengthen budget management and attach importance to budget analysis and assessment.
Strengthen the supervision of budget implementation, mainly to supervise and assess the use of funds. Although the budget execution is completed, it does not mean that the budget execution task is completed. It is also necessary to supervise the process of fund use and evaluate the efficiency of fund use, which is a necessary extension of budget implementation and a key link that cannot be ignored. Through analysis and evaluation, we can timely understand the development and changes in the process of budget implementation, find and study the problems and various unfavorable factors in budget implementation, so as to sum up experiences and lessons, take timely measures, improve the level of budget management and give full play to the role of budget management. How to make an in-depth analysis of the budget in order to achieve the purpose of promoting the implementation of the budget, mainly from two aspects:
1. Dig different angles and conduct comprehensive analysis.
In the annual analysis, according to the needs of management, explore different angles and conduct comprehensive analysis. For example, the combination of comprehensive analysis and thematic analysis means that when comprehensive analysis is carried out, some projects concerned by management are analyzed on a thematic basis. When conducting comprehensive analysis, we should analyze the whole capital flow, key undertakings and achievements, sum up experience and put forward existing problems. For the key work of the whole year, we can make a special analysis, make a special demonstration and analysis of the project, and summarize the gains and losses of the project. For another example, we can combine regular analysis with irregular analysis, and conduct irregular analysis by year and quarter to provide data for management in time and provide basis for the next step.
2. Use a variety of methods for comprehensive analysis.
Using comparative analysis, factor analysis and other professional and technical methods, combined with relevant financial, business, technical and policy information, this paper analyzes the differences between the budget and the actual completion, finds out the subjective and objective reasons for the differences, and analyzes the current situation, development trend and potential of the budget execution unit and the problems existing in the budget execution process from both qualitative and quantitative aspects, so as to provide a basis for next year's budget preparation. When using these methods, static analysis can be changed to dynamic analysis, such as at the end of the budget year. We only analyze the budget and implementation of this year, which makes the analysis limited. We can extend the comparison and roll up the data for several years, so that the data is more accurate and reliable. For another example, in practical work, we often encounter some unexpected events, such as price adjustment and the occurrence of unexpected events. We can use probability to predict the possibility of events in uncertain environment and increase or decrease expenditure, thus improving the reliability of budget preparation and the accuracy of budget values and reducing the risk of budget indicators.
Four. conclusion
Fund management must be divided into three steps: budget preparation, budget execution and evaluation and analysis of budget execution results. These three links are interrelated and interlocking, and only in this way can we ensure the maximum benefit of capital use.
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