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Research on budget quota standard measurement method of special public fund of provincial transport department

机译:省交通运输部专项公共资金预算定额标准计量方法研究

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With the rapid development of transport industry in China, and the budget constraints strengthened of the financial department, the transport department needs to further improve the standardization of quota budget management, especially the budget quota of special public projects, which are based on business characteristics of the transport department and set by themselves. The previous scholars mostly predict the total financial budget by time series data, but it is not suitable for detailed management of special public projects. Provincial government officials basically use the method of base plus growth to set budget quota, while it is somewhat more subjective. The paper is combined with the actual work of transport sector, applying the thought of activity based costing for survey of special public fund items detailed, using the method of weighted moving average and regression analysis to comprehensively measure budget quota. It is proved that the method is simple, and deviation between measuring quota and actual expenditure is less, so the effect is better for provincial transport department.
机译:随着中国交通运输业的快速发展,以及财政部门预算约束的加强,交通运输部门需要进一步提高配额预算管理的规范性,尤其是基于公共部门业务特点的特殊公共工程预算配额。由运输部门自行设置。先前的学者大多通过时间序列数据来预测总的财政预算,但是它并不适合于特殊公共项目的详细管理。省级政府官员基本上使用基数加增长的方法来设置预算配额,但是它比较主观。本文结合交通运输部门的实际工作,将基于活动的成本核算思想应用于详细的特殊公共资金项目调查,采用加权移动平均法和回归分析的方法来全面衡量预算额度。实践证明,该方法简便易行,计量指标与实际支出之间的偏差较小,对省级交通部门效果较好。

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