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

Author(s): Ping Guo, Yonggang Ji, Xuejiao Chen

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.

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