完善预算管理的深层次思考——项目支出预算执行的问题与对策

在部门预算中,项目支出反映预算年度特定活动的经费需求,是部门行使行政职能、实现事业发展目标的重要保障。项目支出具有数额大、周期长、项目间差异大的特点,是部门预算编制和执行的重点和难点。探讨项目支出预算执行面临的问题和困境,有利于完善预算管理。本文深入分析了我国部门预算中项目支出预算执行方面存在的问题及其成因,认为完善项目支出预算执行,应从以下三个方面着手:一是从完善项目实施前期准备工作、细化项目支出预算编制、建立与中长期规划相衔接的政府中期预算框架等方面完善预算编制技术与制度安排;二是从深化预算执行制度改革、将绩效管理理念贯穿于支出预算全过程、进一步健全公众参与政府预算的渠道和方式等方面完善预算执行的相关制度;三是从构建预算执行的长效约束机制——政府财务报告制度、建立覆盖预算全过程和"结果导向"的预算监督和问责机制、理顺预算编制、执行、审批、监督等相关职能,合理分配政府、财政部门、人大常委会及年度人民代表大会之间的预算权等方面完善政府预算监管制度体系。     

政府会计制度下复翼财务系统增值税归集支付探析

2019年1月1日,高等学校开始执行政府会计制度。政府会计制度要求增值税与不含税收入、支出一并计入预算收入、预算支出科目。为建立财务会计与预算会计之间的紧密关联,复翼财务系统通过归集支付的方式让增值税生成相应的预算会计。本文对归集支付方式下增值税对账过程存在的问题进行探析,提出改进建议,对实际工作具有一定指导意义。     

浅析行政事业单位部门预算支出执行有关问题及建议

部门预算是编制政府预算的一种制度和方法,由政府各个部门编制,反映政府各部门所有收入和支出情况的政府预算。部门预算的实施,严格了预算管理,增加了政府工作的透明度,是防止腐败的重要手段和预防措施之一,是当前财政改革的重要内容。而每到年底,市政马路挖掘机发出的“哐哐哐”声显示着一片繁华,刷漆工翻上翻下“刷刷刷”声音使得平日破旧的楼房焕然一新……,突击花钱这个词每到年底又成热门词语。本文试图从现象中寻找本质,浅析当前行政事业单位在部门预算支出执行过程中存在的问题,并从源头分析原因,提出解决办法。     

关于部门预算执行质量的监管和绩效评价

部门预算是市场经济国家财政管理的基本形式,也是编制政府预算的一种制度和方法,由政府各个部门编制,反映政府各部门所有收入和支出情况。近期,随着各级政府预算执行报告的公开,社会各界对部门预算执行中存在的问题讨论热烈,质疑声不断。因此,如何正确地实施对部门预算编制和执行过程的监管与绩效评价已是迫在眉睫。     

关于部门预算执行质量的监管和绩效评价

部门预算是市场经济国家财政管理的基本形式，也是编制政府预算的一种制度和方法，由政府各个部门编制，反映政府各部门所有收入和支出情况。近期，随着各级政府预算执行报告的公开，社会各界对部门预算执行中存在的问题讨论热烈，质疑声不断。因此，如何正确地实施对部门预算编制和执行过程的监管与绩效评价已是迫在眉睫。     

参与式预算影响地方公共支出结构的实证研究

在中国政治集权而经济分权的垂直控制体制下,如何提高基本公共服务在政府公共支出中的比重,一直是政府治理的热点问题。参与式预算是一种“自下而上”的责任机制,本文利用2002—2009年浙江省台州市72个乡镇的面板数据,首次实证检验了参与式预算与地方政府公共支出结构之间的关系,发现参与式预算的实施显著提高了与民生密切相关的教育、社会保障以及医疗卫生支出占预算内财政总支出的比重,降低了一般公共服务支出占预算内财政总支出的比重。在此基础上,本文给出了基层政府治理的政策建议。     

政府收支分类改革及其对会计核算影响的研究

改革后的政府收支分类能够有效克服原政府收支分类的弊端,基本上实现了"体系完整、反映全面、分类明细、口径可比、便于操作"这一政府收支分类改革的目标.该体系与部门分类科目和基本支出预算、项目支出预算等部门预算相配合,在政府信息管理部门系统的有力支持下,可对任意政府收支进行多角度的追踪,发挥了数据中心的作用,为预算管理、会计核算、统计分析、宏观政策和财政监督等提供全面、真实、准确的经济信息.     

基于预算管理的视角谈政府支出效益实现机制

政府的支出效益与预算管理具有密切的关系,预算是政府最基本、最有效、最重要的财务计划,也是实现政府支出效益的强有力工具。本文通过对政府预算以及政府支出效益的概述,对基于预算管理的视角实现政府支出效益进行了进一步的研究和探索,以期为政府支出效益实现机制研究提供有效的理论依据。     

政府会计制度平行记账法实践应用问题探讨

2019年颁布政府会计制度,采用双体系平行核算模式,即财务会计与预算会计并行,两者既适度分离又相互衔接.为满足不同部门对政府会计主体信息的需求,反映政府会计主体预算执行情况和财务状况、运行情况、现金流量,以及预算收入、预算支出与预算结余,要求行政事业需要采用平行记账法进行记账.本文主要针对平行记账法的特点、当前政府会计...     

高校部门预算执行中存在的问题及对策

<正>部门预算是编制政府预算的一种制度和方法,是由政府各个部门编制,反映政府各部门所有收入和支出情况的政府预算。按照财政部的统一要求和部署,高校自2001年实施部门预算改革。实践表明,部门预算的实行,对于强化高校预算管理,加快高校     

Advertising Budgeting Methods and Processes in China

By absorbing advanced knowledge and business practices from their overseas partners, international joint ventures (IJVs) have helped the development of many aspects of Chinese business. Do IJVs in China use more sophisticated advertising budgeting methods than their local counterparts? To test this, a construct was devised to measure budgetary sophistication, taking into account the tendency of firms to use multiple methods. Then, personal interviews were conducted with over 200 advertisers in China, representing a mix of Chinese state-owned enterprises (CSOEs), IJVs, and private companies. Their budgeting sophistication scores were then related to demographic, attitudinal, and behavioral variables. Results showed that the most common budgeting method used was "judgmental" and the most common decision-making process was "bottom-up, top-down." On average, firms used more than two budgeting methods. IJVs and firms that adjust their budgeting methods for different profitability levels used more sophisticated budgeting methods. Theoretical implications are discussed, and recommendations are made for firms that are working in or considering entering the Chinese market.     

Perceived agency politics and conflicts of interest as potential barriers to IMC orientation

While the concept of integrated marketing communications (IMC) is widely acknowledged in the literature, research on potential barriers to its implementation is relatively scarce. In particular, the possible significance of interagency politics and conflicts of interest has received little empirical consideration. This is perhaps somewhat surprising given the generally acknowledged proposition that marketing budgeting is largely a political process. This paper describes an exploratory study of leading Australian public companies and investigates the relationships between perceived agency politics, conflicts of interest and IMC orientation. The findings suggest that the salient conflict of interest is between advertising and public relations firms. The limitations are discussed and directions for future research offered.     

A Survey of Capital Budgeting Techniques in the Public and Private Sectors of a Less Developed Country (LDC)

ABSTRACT

This study surveys the capital budgeting practice in private and commercially-oriented public sector enterprises in the Sudan, an African Less Developed Country (LDC). The study attempts to fill a gap in the existing literature by documenting the capital budgeting practice in an LDC where the economic environment is different than the developed and developing counterparts and where public sector still plays a major role in the economy.

The study found a sizable number of commercially-oriented public corporations that do not use capital budgeting techniques in their capital investment decisions while the majority of private sector companies use these methods. Among the corporations that use capital budgeting methods, both in the public and private sector, the payback method (PB) is the most widely used method, followed by the Internal Rate of Return (IRR) and Net Present Value (NPV) in the private sector and the public sector respectively.

The study also revealed additional factors such as cost, size, quality, experience and hard currency requirements that affect the capital budgeting process in both sectors. However, there are differences in the level of importance of these factors between the two sectors.     

The art of strategic sales alignment

As companies move through the stages of their corporate life cycle, many fail to adjust their sales model to meet new business requirements. This article illustrates that problem with a case study of a major telecommunications organization and includes a three-step process that can be used during strategic planning and budgeting.     

Successful New Product Development: A Capital Budgeting Perspective

Several studies have emphasized the relationship between process and outcome in New Product Development (NPD). A key process which often appears to be performed less than satisfactorily in NPD is business and financial evaluation. This paper applies a capital budgeting perspective to NPD. It briefly explains “best practice” in project appraisal and suggests a link between the degree of capital budgeting “sophistication” and NPD performance. Evidence from a small sample of firms indicates that both size of capital budget and “sophistication” are significantly associated with ongoing success in NPD.     

Developing a hotel business plan: A how-to manual

This comprehensive approach to the development of a business plan for a hotel project is also a guide for the annual budgeting process     

BUDGET BEHAVIOUR: VARIANCE OVER THE LIFE CYCLE OF LOW INCOME FAMILIES

Several circumstances contribute to the economic demands of low-income families. One of these is a family's stage of development. A family is most economically vulnerable during the expanding stage of development. The main objective of this study was to see if low-income families used budgeting to cope with the economic demands of the expanding stage. A sample of 199 randomly selected low-income families from Phoenix, Arizona, were surveyed to explore their use of budgeting, the style of budgeting used, their satisfaction with income and their attitudes toward money management practices. The results raised several questions about the emphasis that family economics and management professionals place upon budgeting.     

新西兰大学的MarketSite网上采购系统

最近,新西兰奥塔哥大学开发了一种全新的财务管理系统,MarketSite网上采购系统,并于2007年投入使用。该系统以其安全快捷的功能设计,经济透明的采购模式给笔者留下了深刻印象。这一系统的创新性的设计理念和高效的采购管理方式,相信对提高我国的财务管理水平,有很好的指导与借鉴意义。     

Dimensions of brand performance: Challenges for marketing management and managerial accountancy

This paper evaluates a range of inherent conflicts characteristic of the marketing/accounting interface. It addresses the problems which accountants face when budgeting expenditures for brand management or when attempting to assess the value of brand equity. Dimensions of brand performance are outlined, as are the management processes underpinning their creation and sustenance. A brand value budgeting perspective is proposed which integrates these processes within a framework linking marketing assets to the generation of cumulative strategic value.     

供应面方法的预算改革:源自参与式预算的挑战

参与式预算的兴起和广阔发展前景,对传统上采用的供应面方法预算改革及其有效性提出了有力挑战,也在一定程度上预示了下一阶段我国部门预算改革的新方向:融入参与理念的需求面方法。融入需求面方法的预算改革需要链接一个磋商性预算过程、融入规划元素和最低限度的预算透明度。