China stipulates that all enterprises and administrative institutions must have two major statements for budget and department final accounts. The needs of relevant laws and policies of the state can be met by the department budget, and according to the requirements of the government and the financial department, the most basic budget report, according to the level, one? The right side is stunned, the sun is shining, and the daughter-in-law is very beautiful ǎ? Finally, it is submitted to the relevant departments to make a comprehensive financial plan according to various information. The Department final accounts is a summary document, which reflects the basic revenue and expenditure status and financial management of each department of the enterprise, and is submitted to the financial department according to the relevant system. Department accounts have an important impact on the formulation of national macroeconomic management policies. From the perspective of public hospitals, this paper analyzes the current management situation to illustrate the relationship between department budget and final accounts.
1、 The convergence caliber of department final accounts and department budgets needs to be further improved
（1） There are differences in the summary caliber of capitalized project expenditure
Appropriate use of accrual basis and economic classification of expenditure in accounting can eliminate budget, final accounts and your image. In terms of certain problems in budget statements and final accounts, there are many problems in the summary caliber of capital expenditure items.
In the Department's final account statement, the details of the project expenditure are required. If the expenditure details of each project are classified according to function, for the part of the financial allocation enjoyed by public hospitals, the first accounting source of funds is the financial allocation, and the receipt and payment capital expenditure is adopted. However, in similar projects, the funds arranged by ourselves cannot be reflected in this aspect, and the self raised funds need to be included in the construction in progress, After the completion of the project, it is included in the depreciation cost. Then the total number of trees planted in the final statement is equivalent to the appropriation expenditure of these two parts of the project.
In this way, if there is such a difference in the preparation of the budget, on the one hand, in order to ensure the balance between the budget and the capital statement, and on the other hand, to keep the caliber of the Department's final accounts consistent, the enterprise department must reduce the number in the expenditure to maintain the stable balance of the total budget. Such an adjustment method has resulted in a large difference between the number of final accounts and the number of budgetary expenditures in the second year.
（2） The budget report setting summary expenditure caliber should be consistent with the final account report
In order to fully reflect the capital structure of an enterprise project, we need to adopt the collection and payment realization system in the budget statement, and take all expenditures as the total budget in all project expenditures. If the method based on restriction is adopted, it is to ensure that the budget and final accounts of all public institutions can be consistent. It is suggested that when summarizing the total expenditure and the total budget project expenditure, for the capital project expenditure and arrangement, part of the funds prepared by yourself should be carried out according to the method of recording by stages. In this way, the caliber will be much more consistent than before. If this method doesn't play a lot of roles in an enterprise, we can also scientifically add the cash flow statement to the department budget statement and set the budget, which can easily reflect the status of the unit's capital flow, and gradually improve the adaptability of our budget according to the relevant systems. Make the caliber consistent with the final statement.
2、 The reconciliation mechanism between the financial fund balance of department final accounts and the treasury fund balance should be further strengthened
Every year, in the process of submitting the Department winning statements, special emphasis is placed on strengthening the management of financial allocations and balance funds, but the Department final accounts and balance funds are settled in accordance with the system stipulated by the state. In this case, the balance is carried out on the accrual basis, which is different from the balance reflected in the final accounts. In fact, in the process of specifying the department budget and final accounts, the reality is that some enterprises transfer the unused project funds back to their own accounts. There are many such phenomena, which cause many unnecessary problems. The biggest problem is the item problem of the Ministry of finance of the unit, and it is also the reduction of the Treasury balance. Such behavior is obviously a violation, so under such a premise, it will be difficult for the financial department to distinguish clearly without audit at all. On the other hand, in the annual joint review of financial final accounts, we will only pay attention to the consistency between the two and check them, but we don't pay attention to whether the number of capital budget expenditure, carry forward and balance is consistent with the Treasury balance, and whether the number of expenditure is consistent, which will cause great capital risk.
3、 It is still a long way to go to find a starting point for the Department to manage the industry economy through the Department's final accounts and department budget
（1） The evaluation of budget by the financial department should not be limited to financial funds
China has added the fund performance evaluation to the management link. In order to improve work efficiency, at this stage, the performance decision-making of financial projects plays a certain role from beginning to end, and the financial evaluation system is also constantly improving. However, at present, the economy is for the fund evaluation, so let's take the health department as a typical example to analyze. Public hospitals can be said to be, If it is invested and established by the government, the government's early investment in public hospitals is equivalent to the registered capital of enterprises. In order to maintain the sustainable development of public hospitals, it is necessary to fully meet the requirements of all aspects in the process of management according to its own situation, and promote the all-round development of resource financial management fund budget. In order to meet this requirement, all enterprise departments should strengthen the evaluation of all capital budgets, pay close attention to every key point, and achieve a win-win situation between the country and enterprises.
（2） Government accounting reform is imperative
In recent years, certain measures taken by the state have achieved preliminary results. The financial department has further strengthened the management of fund management and implemented the government procurement system. At the present stage, China's total financial budget is actually the basis of various activities, which does not fully include elements such as income, expenditure, and liabilities, while departmental budgets often only reflect the financial flow of an enterprise department this quarter, and there are many essential problems that cannot be reflected. Therefore, with the development of society, the government also needs to prevent risks in the management of public assets, In terms of improving efficiency, it has gradually become the mainstream trend to continuously strengthen institutional management, from the traditional system to the accrual basis.
4、 Concluding remarks
To sum up, financial budget performance management can be implemented more effectively. What we must do is to consolidate the foundation before it can be implemented and explore more valuable content.