What Is an Administrative Budget?
The administrative unit budget is an annual financial revenue and expenditure plan prepared by the administrative unit based on its duties and tasks. It is an estimate of the unit's financial revenue and expenditure scale, structure, funding source and destination in a certain period.
Administrative unit budget
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- Chinese name
- Administrative unit budget
- Foreign name
- Administrative unit budget
- Types of
- professional phrases
- Definition
- Annual financial income and expenditure plan
- Affiliation
- unit
- The budget of the administrative unit is the basis of the total fiscal budget. It is the embodiment of the party and state policies and social development strategies in the budget of the administrative unit. It is an important economic guarantee for the normal operation of the unit administration. Therefore, in order to ensure the quality of budget preparation, the following principles should be followed in budget preparation:
Administrative unit budget legitimacy principle
- Budget preparation must conform to the "Budget Law" and other relevant laws and regulations of the state, and must reflect the party's and state's major guidelines and policies, and must be prepared within the scope of its statutory powers. First, to achieve legal income, especially the extra-budgetary fund income of administrative units and other income, should be charged according to the state's charging items and standards. Second, it is necessary to make expenditures legal, and arrange expenditures in accordance with national laws, regulations, rules and related expenditure standards, and abide by the current financial system. In the calculation of expenditures, it is necessary to combine the duties and tasks and development plans undertaken by the unit, be consistent with the national economic and social development plan, and coordinate with the economic growth rate, and reflect the spirit of diligence and thrift. Third, in order to approve a budget with legal effect according to law, it must be implemented carefully.
Administrative unit budget integrity principle
- The budget of an administrative unit is an annual financial plan that reflects the complete picture of the unit's economic activities. Therefore, the principle of completeness must be followed when preparing the budget. First, all income and expenditure must be included in the budget management, and a comprehensive budget must be prepared; second, the budget statement format and caliber of the unified arrangement of the financial department must be used to fill in the project, calculation data, and submission procedures; Explain the scope of the administrative unit's budget, the basis of special income, expenditure items and calculation methods, and prompts for major uncertainties, comprehensively reflect the unit's budget situation, and provide complete and reliable data for the preparation of the total fiscal budget. data.
Administrative unit budget authenticity principle
- The calculation of the budget revenue and expenditure of administrative units must follow the principle of authenticity. Especially in the calculation of expenditure data, it must be based on the basic data of actual personnel and vehicles at the specified point in time and the items that must be carried out. It must be measured according to the prescribed quota standards and market prices. Expenditure budget to defraud financial funds.
Administrative unit budget conservatism
- As an integral part of the government budget, the budget of the administrative unit should be based on socio-economic development and the functional needs of the unit. Active and reasonable budget revenue and expenditure indicators should be formulated to make the goals set by the budget as stable and reliable as possible and consistent with objective reality. . First, the revenue budget must be pragmatic and leave room for it. Unsure income cannot be included in the budget. The second is to fully meet the expenditure budget. First of all, we must ensure the full amount of basic funds such as personnel expenses, retirement funds, and daily office expenses. Second, according to the financial situation, arrange project expenditures in a reasonable and prioritized manner, and make reasonable efforts to make overall arrangements. Active and secure.
Administrative unit budget cooperation principle
- The preparation of administrative unit budgets involves various departments and various businesses within the administrative unit that have economic and business relations. This requires the close cooperation of unit leaders, department heads, and budget preparation staff to jointly complete the budget preparation work, especially the zero-based budgeting method for the implementation of budget reform in China. Without the participation of department heads, budget preparation staff cannot prepare A practical annual budget.
Administrative unit budget performance principle
- When the administrative unit prepares the budget, the compilation of the project budget must follow the principle of performance. When preparing the budget, a feasibility assessment of the investment of the project shall be made, and the feasibility of the project shall be measured according to the cost-benefit assessment criteria, and the plan shall be selected to maximize the benefits of the expenditure of the budget funds to avoid waste or loss.