预算在公共事务中的重要性
2016年12月20日星期二|上午12:00
In private organizations, shareholders often have a say in budget allocation. Spending occurs in ways that shareholders and upper management think will benefit the organization. 公共行政部门的预算工作方式不同.
在公共部门, 一个实体最优先考虑的是它所服务的人, 预算分配应该代表他们的需求. 例如, the Department of Transportation (DOT) is a government entity responsible for making sure roads, 桥梁和高速公路安全高效.
Proper management of budgeting in public administration is important to ensure that public entities run well.
确定预算
处理公共预算的方法有很多：
- 分项预算这是最古老、最常见的预算形式之一. Line-item budgets are exactly what they sound like — line-by-line budgets based on an organization’s itemized needs. 例如, a school might need a number of items like computers, new desks, books, etc. 这些项目及其成本在预算中作为行项目出现.
- 绩效预算: The performance analysis of specific programs determines this type of budgeting. 例如, 一个项目可能在社区内运作良好, 但是另一个节目不太受欢迎. The more successful program might receive a larger portion of the budget, 或者这个失败的项目可能会得到更多的资金来振兴.
- 实地预算: This style of budgeting emphasizes a specific entity within the public sector, 就像一所学校. This method has its advantages because it gives more power to individual entities rather than relying on a remote committee to determine their needs. The reasoning behind this kind of budgeting is that the individual entity has more direct knowledge of its budgetary needs than an outside committee or group would.
分配预算
The board members of a nonprofit or the legislative officials for a government entity must review and approve a proposed budget before allocation.
因为公共行政预算使用公共资金, the approval process exists to ensure that spending aligns with the needs and desires of the community. 批准后, 适当的公共实体接受资金, 通常在一段时间内, 完成项目并采购必要的设备.
谁负责预算?
所涉及的公共实体的类型决定了责任方. 这取决于非营利组织的规模, 其财务经理或首席执行官可以负责预算. 董事会负责批准预算, but the finance manager is responsible for ensuring that funds disburse as budgeted. 在政府环境中, the chief financial officer or the office of the chief financial officer oversees proper use of budgetary funds.
A great deal of planning and preparation goes into creating and allocating a budget. This is why it is important to have the proper skills and knowledge to effectively execute a budget in the public realm.
来源:
地方政府年度预算程序
金沙中国al Center for 教育 Statistics: Financial Accounting for Local and State School Systems
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