Eight Characteristics Of Inventory Budget Management

　 (1) legal compliance

Departmental budgets must first conform to the requirements of the Constitution and the budget law. The revenue and expenditure of departmental budgets should fully reflect the relevant policies and policies of the state, and be compiled within the scope of functions assigned by law. Specifically speaking, first, income must be legal and compliance. The income of the organization fund shall be in conformity with the provisions of the state laws and regulations, and the administrative fees shall be calculated according to the fees and standards approved by the Ministry of finance, the national development and Reform Commission and the price administration department. Two, expenditures should be consistent with the targets of fiscal macro-control and the existing financial rules and regulations should be observed.

　 (two) system integrity

All revenues and expenditures are included in the departmental budget. All kinds of extra budgetary funds must strictly implement the "two line of revenue and expenditure" management, change the situation of "two skins" inside and outside budgetary funds, abolish the budgetary approval method of budgetary revenues and expenditures, uniformly manage the budgetary and external financial funds and other income of the unit, make overall arrangements, and work out a comprehensive financial budget. When preparing budgets, we should manage all revenues and corresponding expenditures, including all financial funds, as an organic whole, and do not pay attention to the compilation of revenue and expenditure budgets. The implementation of all revenues and expenditures should be strictly managed in accordance with the revenue and expenditure policies prescribed by the Ministry of Finance and the Ministry of finance.

　　 (three) scientific rationality

One Budget revenue and expenditure The prediction and direction of scale should be scientific. First of all, the prediction of revenue and expenditure should be compatible with the development of the national economy and society. It should help to promote the coordinated and healthy development of the national economy. At the same time, we should consider the actual demand and structure of our own income in combination with the sources and capabilities of our own units, and we should reasonably and steadily predict the income, arrange expenditures, and achieve balance between revenues and expenditures, so we can not prepare deficit budgets.

2. budgeting should be scientific. First of all, we should arrange the budgeting process and time reasonably, ensure sufficient time to compile budgets, ensure the quality of budget preparation, and improve the efficiency of budgeting. Secondly, we should make scientific methods for budgeting, make scientific and standardized methods for budgeting, and make rational calculations for the process of budgeting. Third, the approval of budgets should be scientific, and the basic expenditure budget quota should be formulated in accordance with scientific methods. We should select projects in the budgeting of project expenditures, prioritize priorities, and select projects scientifically and reasonably.

3. the budget should be forward-looking. In the process of compilation, we should give full consideration to the demand, expenditure and structure of the project units themselves in the budget year, so as to ensure the feasibility and operability of the budget in the execution process. Avoid the problem of excessive budget and implementation gap, and make the budget lose its practical significance in controlling expenditure and evaluating execution.

(four) objective authenticity

The prediction of revenue and expenditure must be based on the needs of the national social and economic development plan and the implementation of departmental functions. The digital indicators of revenue and expenditure items should be carefully measured, so as to make the income and expenditure data real and accurate. The basic data of institutions, compiling, personnel and assets should be filled in according to the actual situation. The income budgets should be calculated according to the actual income gained in recent years and the factors of income and income reduction should not be arbitrarily exaggerated or concealed. Income should be measured according to the prescribed standards and actual expenditure in recent years. The expenditure should not be falsely increased or falsify according to the actual conditions of the Department.

　 (five) overall consideration

department Budgeting We must arrange all kinds of funds rationally, and give priority to ensuring key expenditures at the same time. First, ensure the basic expenditure, then arrange the project expenditure; first focus on the project, and then the general project. Basic expenditure is the necessary expenditure for maintaining the normal operation of the Department, such as the basic salary of the personnel, the subsidy allowance prescribed by the state, the retiree's retirement fee, the public expenditure necessary to ensure the normal operation of the organization, and other expenses necessary for the completion of the duties and responsibilities of the Department. Therefore, the budget should be prioritized, and no gaps should be left. According to the financial resources, the project expenditures should be prioritized, and the matters assigned by the Party Central Committee and the State Council shall be prioritized, in line with the national economic and social development plan, and in line with the national financial macro-control and industrial policies.

　　 (six) openness and transparency

For the recurrent expenditure of a unit, a scientific quota system should be established to achieve the standardization of budget allocation. For all kinds of project expenditures incurred by the Department in order to accomplish specific administrative tasks or career development, it is necessary to make sure that the guaranteed projects and alternative projects can be determined by selecting project documents, setting up project repository and scientific argumentation, adopting priority ranking method, and arranging priority and feasible projects according to the financial situation and financial expenditure priorities of the year, so as to reduce the subjective randomness and "black box operation" in the budget distribution, so as to make the budget allocation more standardized and transparent.

　　 (seven) Administration Continuity

The department budget consists of budgeting, budget execution, examination and approval, adjustment, budget supervision and budget performance evaluation. Budget execution is the practice of departmental budgeting, ensuring the realization of budgetary goals through the management of events. Budgetary supervision is a comparison between the budget execution and the approved budget contents in the budget execution, through the use of various financial management policies, the timely correction of the problems arising from the budget implementation, or the implementation of the budget after the end of the budget year is examined. By finding the problems, avoiding similar problems in the budgeting and budget execution in the future, the budget evaluation is carried out through comprehensive analysis and evaluation of the budget execution results of various departments, the effectiveness of various resources and the extent of the impact of various environments on the results and the situation. Therefore, every link of the department budget is closely linked and indispensable. In the whole process of the department budget, we must ensure the continuity of all aspects of the budget so as to achieve the purpose of establishing the effective public finance system of the departmental budget.

　 (eight) tracking effectiveness

Performance is a comprehensive tracking effect on the implementation process and results of the budget, and continuously improves the efficiency of the use of budgetary funds. In the phase of project declaration, it is necessary to carry out sufficient feasibility demonstration for the declared project so as to ensure that the project is really necessary and feasible. In the stage of project implementation, a strict internal audit system and a major project construction result reporting system should be established to supervise the progress of the project and evaluate the phased results. At the completion stage of the project, the project units should organize the acceptance and summarization in time, and report the completion of the project to the competent department and the competent authorities to report the completion of the project to the financial department. The competent departments and the financial departments shall record the completion of the project and the results of the performance appraisal separately in the project repository of the competent department and the financial department's project repository, and serve as the reference basis for the approval of the finance department in the following years, so as to strengthen the supervision and utilization analysis of the Department's budgetary funds and make use of the benefit assessment and analysis, so as to make the arrangement of the budgetary funds change from "redistribution" to "heavy management".