【摘要】：管理和技術(shù)是推動經(jīng)濟發(fā)展的兩個車輪,同發(fā)達國家相比,我們在管理水平上的差距比技術(shù)上的差距更大。近年來,盡管我國各級政府對教育事業(yè)的公共財政投入逐年增長,但社會各界對加大公共財政對教育事業(yè)投入的呼聲仍不斷高漲。這里面既有教育事業(yè)發(fā)展對資金需求不斷增長與公共財政資金有限之間的矛盾,更重要的則是資金管理方面尚需不斷完善的問題。目前教育經(jīng)費管理中“重投入、輕支出、重分配、輕管理、重進度、輕績效”的現(xiàn)象普遍存在,不僅造成財政資金閑置、浪費、效益低下等問題,甚至影響到黨和國家重大政策的有效貫徹落實。公共財政管理的首要任務(wù)是籌集政府履行職能所需的財政收入,合理安排財政支出,滿足社會公共需要,促進經(jīng)濟社會又好又快發(fā)展。財政管理水平的高低,直接影響財政職能作用的發(fā)揮和財政資金的使用效率。2012年,國家財政性教育經(jīng)費占GDP的比例首次實現(xiàn)了4%的目標,這是我國教育史上的重要里程碑。隨著財政教育投入的大幅增加,如何加強教育公共財政精細化管理、用好管好教育經(jīng)費的任務(wù)更突出,要求更迫切,社會關(guān)注度更高。2013年教育部印發(fā)《教育部關(guān)于開展“教育經(jīng)費管理年”活動進一步用好管好教育經(jīng)費的通知》,這是我國首次以部門名義在全國自上而下、系統(tǒng)的開展“經(jīng)費管理年活動”,可見加強教育經(jīng)費管理的迫切性和教育部的決心之堅定。新公共管理理論認為,公共管理與企業(yè)管理之間不存在本質(zhì)區(qū)別,精細化管理理念同樣適用于公共管理領(lǐng)域。結(jié)合目前國內(nèi)外對教育公共財政精細化管理的研究相對較少且主要集中在經(jīng)費分配和內(nèi)部財務(wù)制度管理等的現(xiàn)狀,本文擬通過廣州市教育公共財政管理的研究,采用文獻研究、案例研究、調(diào)查研究等方法,通過分析廣州市教育公共財政管理歷史沿革、存在問題、2011-2013年教育公共財政精細化管理實踐以及取得成效,重點就教育公共財政預算編制、執(zhí)行、監(jiān)督精細化管理進行機理分析,對進一步推進公共財政精細化管理提出具體的啟示建議:一是提升公共財政管理主體的精細化管理意識,二是細化預算編制管理,三是加快推進績效預算進程,四是推進公共財政管理精細化運作的一體化平臺和體系建設(shè)。
[Abstract]:Management and technology are the two wheels to promote economic development. Compared with developed countries, the gap in management level is greater than that in technology. In recent years, although the public financial investment of governments at all levels in our country has increased year by year, the call from all walks of life for increasing the investment of public finance in education is still rising. There is a contradiction between the growing demand for funds and the limited funds of public finance in the development of education, and more importantly, the problem of fund management still needs to be improved. At present, the phenomenon of "heavy investment, light expenditure, heavy distribution, light management, emphasis on progress and light performance" in the management of educational funds not only causes problems such as idle financial funds, waste, low efficiency and so on, but also affects the effective implementation of major policies of the Party and the state. The primary task of public financial management is to raise the financial revenue needed by the government to perform its functions, to arrange the fiscal expenditure reasonably, to meet the social needs, and to promote the good and rapid development of the economy and society. The level of financial management directly affects the function of finance and the efficiency of the use of financial funds. In 2012, the proportion of national financial education funds to GDP achieved the goal of 4% for the first time, which is an important milestone in the history of education in China. With the sharp increase of financial investment in education, how to strengthen the fine management of public finance of education, the task of making good use of educational funds is more prominent, the requirements are more urgent, and the degree of social concern is higher. In 2013, the Ministry of Education issued the Circular of the Ministry of Education on the implementation of the "year of Management of Educational funds" to further make good use of educational funds, which is the first time that China has made good use of educational funds in the name of departments throughout the country. The systematic development of "annual activities of fund management" shows the urgency of strengthening the management of educational funds and the firm determination of the Ministry of Education. According to the new public management theory, there is no essential difference between public management and enterprise management, and the fine management concept is also suitable for the field of public management. Combined with the present situation that the research on fine management of educational public finance at home and abroad is relatively few and mainly focuses on the allocation of funds and the management of internal financial system, this paper intends to analyze the historical evolution and existing problems of educational public financial management in Guangzhou through the study of educational public finance management in Guangzhou, literature research, case study, investigation and research, etc. From 2011 to 2013, the practice and achievements of fine management of educational public finance are analyzed, with emphasis on the mechanism analysis of fine management of public finance budget, implementation and supervision, and some concrete suggestions are put forward to further promote the fine management of public finance: first, to enhance the fine management consciousness of the main body of public financial management, second, to refine the budget preparation and management, and third, to speed up the process of promoting the performance budget, The fourth is to promote the integrated platform and system construction of the fine operation of public financial management.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.45

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本文編號：2500345