Budget Management of Chinese Institutions

DOI

10.2991/jahp-17.2017.58How to use a DOI?

Keywords

Chinese institutions; budget policy changes; budget management

Abstract

In China, institution is an important carrier for providing public services. With the development of economy and the increasing demand for public services, Chinese institutions have been developing rapidly. However, the level of financial management of institutions is not compatible with the growth of their financial resources. With the economic activities involved in the increasingly complex internal and external relations, Chinese institutions have not only the phenomenon of waste of resources, but also the issue of corruption. Budget management is the starting point of all economic activities of institutions as well as the core part of the establishment and implementation of internal control. This paper first systematically combs the policy changes of the budget management of Chinese institutions, and then makes a deep exposition on the existing problems of Chinese institutions based on the budget management process, which are budget compilation, budget implementation and budget performance evaluation. Finally the paper puts forward the concrete measures in terms of government and corporate respectively.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wei Mu
PY  - 2017/09
DA  - 2017/09
TI  - Budget Management of Chinese Institutions
BT  - Proceedings of the 2nd International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economic Subjects (JAHP 2017)
PB  - Atlantis Press
SP  - 280
EP  - 282
SN  - 2352-5398
UR  - https://doi.org/10.2991/jahp-17.2017.58
DO  - 10.2991/jahp-17.2017.58
ID  - Mu2017/09
ER  -