Preparation of expenditure budget, how to prepare financial budget

1. Principles for preparing expenditure budgets: (1) Principles for integrated budgets. When drawing up a budget for basic expenditures, it is necessary to give overall consideration and rational arrangements to the financial appropriations for the current year, the surplus funds of previous years, and the budgetary and extra-budgetary funds.

(ii) The principle of priority safeguards. Financial arrangements should first ensure the reasonable needs of the basic expenditures of the units, so as to ensure the normal operation of the daily work of the first department.

3) The principle of quota management. At the same time, in light of the department's asset possession situation, the basic expenditure budget is managed in a way that focuses on the quota of personnel and quotas, and through the establishment of a quota standard for in-kind expenses, the asset management and quota management are combined. For public institutions that do not have financial appropriations for their basic expenditures, their basic expenditure budgets may be adopted in accordance with the provisions of the state's financial rules and regulations and the relevant requirements for the preparation of departmental budgets, and in light of the income and expenditure of the units.

He rationalized the budget for basic expenditures. 2. The classification of the budget is as follows: China's budget is divided into:

General budget, departmental budget, unit budget. The total budget is composed of the ** budget at the same level and the general budget at the next level; The budget at the same level is composed of the budget of each department at the same level. The departmental budget is composed of the budget of each unit under the department.

Unit budget refers to the part of the budget-related financial revenue and expenditure plan of state organs, social organizations, institutions owned by the whole people, and enterprises owned by the whole people that implement budget management.

Quota refers to the staffing standards issued by the competent department of the establishment of state institutions according to the nature, functions, business scope and tasks of administrative institutions. The quota refers to the amount of indicators specified by the Ministry of Finance for various basic expenditures according to the reasonable needs of the normal operation and daily work tasks of the administrative institutions, combined with the possibility of financial resources. Requirements for the Establishment of Quota Standards (1) The formulation of quota standards should be based on the premise of fairness, taking into account the actual expenditure level of the unit.

2) The formulation of quota standards should be based on financial possibilities, be realistic and feasible. (3) The formulation of quota standards should be standardized, and the formulation methods should be scientific. Article 8 Methods for Formulating Quota Standards (1) Quota standards shall be formulated on the basis of relevant national guidelines and policies, financial resources, social price levels, and data such as the workload, personnel, and assets of units.

2) According to the characteristics of basic expenditure, the "item" level items of ** budget expenditure shall be reasonably adjusted and merged to form a number of basic expenditure quota items. (iii) The basic expenditure quota item consists of two parts: personnel expenses and daily public funds. Personnel quota items include:

basic salary, allowances and bonuses, welfare expenses, social security contributions, retirement allowances, grants, medical expenses, housing subsidies and other personnel expenses; The fixed amount of daily public funds includes: office expenses, special materials and general equipment purchase expenses, water and electricity expenses, postal and telecommunications expenses, heating expenses, transportation expenses, travel expenses, maintenance and leasing expenses, property management expenses, conference expenses, special business expenses, and other expenses.

Budget revenues are divided into budget revenues, local budget revenues, and local shared revenues, and budget expenditures are divided into budget expenditures and local budget expenditures.

Principles for the preparation of basic expenditure budgets.

i) The principle of priority safeguards. The financial arrangement should first ensure the reasonable needs of the unit's basic expenditure, so as to ensure the implementation of the plan.

The daily work of government and public institutions is operating normally.

(ii) Principles of the integrated budget. When drawing up the basic expenditure budget, the funds inside and outside the budget should be considered in an overall manner and reasonable.

Arrangement. 3) The principle of quota management. In principle, the approval of the basic expenditure budget shall be managed by quotas.

Method, it is not appropriate to use the quota standard for special projects to approve the method of individual approval.

The budgets of administrative and public institutions are drawn up in accordance with the "Budget Law."

1. Adhere to the imitation of living within the limits of the balance"One is to eat, and the other is to build"principles. Arrange the budget according to the possibility of income and financial resources, so as to do what you can and balance income and expenditure.

2. Cong Datong adheres to the principle of seeking truth from facts. We should earnestly ensure that revenue and expenditure plans are active and prudent, and put an end to the phenomenon of concealment and false reporting.

3. Adhere to the principle of integrated budget. Implement the overall arrangement of extra-budgetary and extra-budgetary funds.

4. Adhere to the principle of departmental budget. As the general budget of a unit, the departmental budget is the revenue and expenditure budget covering all the funds of the unit, including both the budget at the same level and the budget of its subordinate units, and the budget of both regular and special funds.

5. Adhere to the principle of zero-based budgeting. Personnel funds are approved according to the standard infiltration, public funds are approved according to the quota of departments and grades, and career development and construction projects are sorted according to priority.

6. Adhere to the principle of not adjusting the budget in general. After the departmental expenditure budget is determined, except for the indispensable expenses increased by emergencies and policy factors, and submitted to the Municipal People's Congress for approval after financial examination and adjustment.

The financial budget of the enterprise can be prepared according to different budget items, such as fixed budget, flexible budget, incremental budget, zero-based budget, regular budget and rolling budget.

1. Fixed budget: The budget prepared according to the normal and achievable level of business volume in the budget is generally applicable to fixed expenses or budget items with relatively stable amounts, such as fixed costs.

2. Flexible budget: On the basis of the classification of cost (expense) habits, the budget prepared according to the dependence between volume, cost and profit is generally applicable to budget items such as cost (expense) and profit related to business volume, such as variable cost and mixed cost.

3. The rolling budget is a budget that extends and adjusts synchronously with the passage of time and changes in market conditions, and is suitable for the preparation of quarterly budgets for sales budgets and production budgets.

4. Zero-based budget is a budget based on zero budget revenue and expenditure, and the necessity and rationality of various expenditures or the feasibility of various revenues and the size of the budget amount during the budget period are reviewed and decided one by one to determine the level of revenue and expenditure.

5. Periodic budget refers to a method of preparing a budget with a constant accounting period (such as a calendar year) as the budget period when preparing a budget. The advantage of this method is that it facilitates the comparison of actual figures with budgeted figures, as well as the analysis and evaluation of budget implementation.

6. Rolling budget, also known as continuous budget, refers to a budget method that separates the budget period from the accounting period when preparing the budget, continuously replenishes the budget with the implementation of the budget, and rolls backward period by period, so that the budget period is always maintained for 12 months.

The role of the financial budget:

1. The financial budget makes the decision-making objectives concrete, systematic and quantitative.

2. The financial budget is conducive to the smooth realization of financial goals.

3. It can comprehensively reflect the results of the special decision-making budget and the business budget during the operation period from the value aspect, so that the budget implementation is clear at a glance.

The contents of the financial budget are as follows:

1. Set a goal. According to the company's development strategy and economic situation, the board of directors proposes the company's financial budget target for the next year, and determines the budget preparation policy, which is issued by the budget management to each department.

2. Prepare and report. In accordance with the financial budget objectives and policies issued, each department proposes a detailed financial budget plan for the department and reports it to the financial management department of the enterprise in combination with its own characteristics and the implementation conditions.

3. Review balance. The financial management department of the enterprise shall review and summarize the financial budget plans submitted by various departments, and put forward comprehensive and balanced suggestions.

4. Review and approve. On the basis of the revision and adjustment of various departments, the financial management department of the enterprise shall prepare the financial budget plan of the enterprise and submit it to the budget management for discussion.

5. Issue execution. The financial management department of the enterprise will decompose the annual total budget reviewed and approved into a series of indicator systems, which will be implemented by the financial budget management level by level.

The so-called financial budget, including sales, production, manpower, expenses and other budgets, in accordance with the accounting method to prepare a budget report, and list the budget statement has an auxiliary role in explaining the information, signed by the enterprise leadership team after the responsible departments for implementation.

Budget management is a necessary means of management in the process of modern enterprise operation, and a sound budget management system can make enterprises more planned in carrying out various tasks, improve the level of enterprise management, ensure the smooth implementation of business decisions, and ultimately maximize the benefits of enterprises.

The method of preparing the overall budget is as follows:

Comprehensive budgeting methods include fixed and flexible budgets, incremental and zero-based budgets, regular budgets, and rolling budgets.

The principle of financial budgeting of tax authorities is based on the principle of flexibility in determining production by sales.

Financial budgeting is generally based on the economy, mainly sales. The sales budget is the beginning of the entire budget. Once the sales budget is established, the production budget and the related cost budget can be determined according to the principle of determining production by sales, and the comprehensive budget can be summarized and prepared, and the relevant information related to the preparation of the financial budget can be collected before the financial budget is prepared.

It is necessary to fully collect historical information inside and outside the enterprise, and grasp the current business and financial situation and future development trends.

In order to ensure effective budget control, a moderate degree of flexibility in financial budgeting is required The financial budgeting period is generally consistent with the accounting period, usually one year. In order to facilitate control, some budgets, such as sales budgets and cost budgets, require quarterly breakdown to maintain the continuity of budgets, and the method of quarterly rolling preparation can be adopted. Taka cherry blossoms.

Behavior mode of financial budgeting of tax authorities:

The financial budget is proposed by the headquarters of the enterprise in accordance with the strategic management needs, combined with the wishes of the owners of the enterprise and the market environment of the industry in which the enterprise is located, the financial budget is comprehensive and detailed, the branches or branches are only the main body of the financial budget, all the power is in the headquarters, the headquarters financial budget management responsibilities are concentrated in the financial budget management committee, which should be based on the characteristics of the single business to the internal organization members of the enterprise to carry out the state car positioning.

The biggest advantage of the top-down approach is that it can ensure the interests of the headquarters and consider the needs of corporate strategic development. However, its biggest shortcoming is that the power is highly concentrated in the headquarters, so that it can not give full play to the management initiative and creativity of each branch, which is not conducive to "people-oriented management", which is not conducive to the long-term development of the enterprise in the future.

First, before the preparation of financial budget, it is necessary to collect and sort out the internal and external historical information of the enterprise, so as to be able to more comprehensively grasp the current operation and financial situation and future development trends.

2. After the data collection is completed, it is necessary to study the data by using the methods of time series analysis and ratio analysis, judge the trend and relationship between the increase and decrease of economic indicators and data, and estimate the budget value (it should be noted that this budget value is achievable, not unattainable).

3. According to the relevant financial professional knowledge, the plan formulated by the enterprise within a certain period of time, etc., can be prepared (first prepare the sales budget, and then prepare the production budget, sales and management cost budget).

Fourth, the basis for the preparation of the financial budget statement: the main basis for the preparation of the profit and loss statement is the sales budget, production cost budget, period cost budget, cash budget; The main basis for the preparation of the expected balance sheet is the opening balance sheet and the budget for sales, production expenses, capital, etc.; The projected statement of financial position is prepared on the basis of the projected balance sheet and the projected income statement.