Budget is a national annual centralized fiscal revenue and expenditure plan approved by legal procedures. It stipulates the source and quantity of national fiscal revenue, the purpose and quantity of fiscal expenditure, and reflects the scope and direction of the whole national policy and government activities. Below, I will share with you the opening report of the budget graduation design, hoping to help you!
Research on Financial Management of Administrative Institutions from the Perspective of New Budget Law
I. Research background and significance
Budget management is the core of financial management and the "leader" of financial management in administrative institutions. The Fourth Plenary Session of the 18th CPC Central Committee clearly proposed to comprehensively promote the rule of law, so both the budget management and the financial management of administrative institutions should follow the national budget law.
201August 3, 20041day, the 10th meeting of the 12th the NPC Standing Committee adopted the Decision of NPC Standing Committee on Revision, and the new budget law and regulations were officially promulgated from 20 15+0. Compared with the original budget law promulgated by 1994, the new budget law has 82 changes from the original 79 to 10 1. The new budget law is not only the perfection and supplement of the original budget law, but more importantly, it is based on the construction of national governance system and revised from the requirements of public finance reform for budget management under the conditions of socialist market economy. The revised new budget law has made great breakthroughs in strengthening the integrity of departmental budget preparation, promoting the transparency of budget, strengthening the standardization of budget, optimizing the budget management of transfer payment, and further enhancing the refinement and scientificity of budget management.
Under the background of governing the country according to law, the promulgation and implementation of the new budget law put forward higher requirements for administrative institutions to carry out financial management with budget management as the core. However, from the practice of financial management of administrative institutions, there are still some outstanding common problems in financial management of administrative institutions in China, such as imprecise and incomplete budget preparation, relatively weak budget control, imprecise accounting, imperfect internal control, irregular management of fixed assets, government procurement management to be further strengthened, and greater financial risks. The existence of these problems means that there is still a certain gap between the financial management of administrative institutions and the requirements of the new budget law. Therefore, how to improve the main problems existing in the practice of financial management in administrative institutions according to the spirit of the new budget law and the requirements for financial management has become an important topic to be studied urgently.
In view of this, it is of great theoretical and practical significance to study the perfection of financial management of administrative institutions from the perspective of new budget law.
(1) theoretical significance. This paper systematically discusses the influence of the new budget law on the financial management of administrative institutions, and provides theoretical guidance for administrative institutions to carry out financial management according to the requirements of the new budget law.
(2) Practical guiding significance. Based on the analysis of the current situation of financial management in administrative institutions, this paper discusses the gap between the current situation of financial management in administrative institutions and the new budget law, and puts forward targeted improvement suggestions to promote the financial management of administrative institutions to adapt to the requirements of the new budget law as soon as possible.
Second, the research content and framework
This paper mainly studies how administrative institutions can better carry out financial management in accordance with the requirements of laws and regulations under the background of the implementation of the new budget law. Firstly, on the basis of analyzing the background of the revision of the new budget law and the current situation of financial management in major institutions, this paper discusses the gap between the current situation of financial management in administrative institutions and the new budget law, and puts forward some targeted improvement suggestions.
Research framework:
The first chapter is the introduction. This paper introduces the research background and significance, concept definition, literature review, research content and structural framework, and the innovation of this paper.
Chapter two, the main changes and influences of the new budget law. This paper expounds the revision background and process of the budget law, the main changes of the new budget law, and the role of the new budget law in the financial management of administrative institutions.
The third chapter analyzes the current situation of financial management in administrative institutions and the causes of major problems. This paper expounds the present situation of financial management in administrative institutions, and analyzes the main problems and reasons of financial management in administrative institutions.
Chapter four, the countermeasures to improve the financial management of administrative institutions from the perspective of new budget law. It mainly includes updating the concept of financial management as soon as possible to meet the requirements of the new budget law, constructing the whole process budget performance management mechanism, strengthening the hard budget constraints, strengthening the internal control of administrative institutions and strengthening financial responsibilities.
Third, research methods.
(1) Research perspective innovation. Based on the particularity of the nature of administrative institutions, this paper attempts to innovate from the perspective, study the rule changes of the new budget law and its influence on administrative institutions, and put forward corresponding countermeasures in order to operate better under the new rules.
(2) The research content is innovative. There are many studies on the new budget law and the regulations of administrative institutions in China, but few studies combine them. This paper attempts to analyze the influence of the new budget law on administrative institutions through literature research and policy interpretation, and puts forward corresponding countermeasures.
Fourthly, the innovation of this paper.
(1) Research perspective innovation. Based on the particularity of the nature of administrative institutions, this paper attempts to innovate from the perspective, study the rule changes of the new budget law and its influence on administrative institutions, and put forward corresponding countermeasures in order to operate better under the new rules.
(2) The research content is innovative. There are many studies on the new budget law and the regulations of administrative institutions in China, but few studies combine them. This paper attempts to analyze the influence of the new budget law on administrative institutions through literature research and policy interpretation, and puts forward corresponding countermeasures.
Verb (abbreviation for verb) work schedule
20xx165438+1October 01-165438+1October 07.
20xx165438+1October 08-165438+1October 20, collect relevant information of graduation thesis and fill in the task book.
20xx165438+1October 26th-165438+1October 30th to further familiarize yourself with the graduation thesis materials and write the opening report.
20xx65438+February10-65438+February 19 confirm and submit the opening report.
20XX 0 1.04-0.02 15, complete the first draft of graduation thesis and submit it to the tutor.
20XX February1June-February 20th night paper revision work.
20XX Finalize, print and bind from February 2/KLOC-0 to March 20.
20XX thesis defense on March 21-April 10
Reference of intransitive verbs
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