Cui Xu
(Henan Academy of Development Strategy and Industrial Innovation, Zhengzhou, Henan 450000)
Abstract: In public institutions, all activities rely on fiscal budgets, and the budget execution rate is a key indicator for measuring the effectiveness of fiscal fund utilization, impacting the fulfillment of public service functions. In the new era, public institutions place greater emphasis on the rational use of fiscal funds, requiring continuous improvement in budget execution rates. While ensuring smooth project implementation, it is essential to prevent fund wastage. Based on this, this paper outlines the significance and requirements of fiscal budget execution management in public institutions. It analyzes the main factors affecting budget execution rates and proposes measures such as standardizing budget preparation and management, emphasizing budget allocation timing and project cycle control, appropriately adjusting budget amounts, and strengthening internal oversight and performance evaluation. The goal is to enhance budget execution rates, ensure efficient use of fiscal funds, and promote the healthy development of public institutions.
Keywords: Public Institutions; Fiscal Budget; Execution Efficiency