本文關(guān)鍵詞： 政府投資項目 財政監(jiān)管 財政專項核查　出處：《天津財經(jīng)大學》2014年碩士論文　論文類型：學位論文

【摘要】：政府投資項目是政府為履行其政治管理職能和社會管理職能,投入財政資金開展的固定資產(chǎn)投資項目。政府投資項目是全社會固定資產(chǎn)的重要組成部分,所有的政府投資項目都關(guān)乎民生,因此廣受社會的關(guān)注。自1998年以來,我國政府持續(xù)實行積極的財政政策,加大基礎(chǔ)設(shè)施建設(shè),擴大內(nèi)需。在這段高速建設(shè)時期,政府投資項目涵蓋范圍廣泛,投資數(shù)量和規(guī)模持續(xù)穩(wěn)定增加,達到了促進國民經(jīng)濟發(fā)展的目的。隨著我國經(jīng)濟的持續(xù)穩(wěn)定發(fā)展,及加入WTO后我國政府投資項目的規(guī)模占GDP比重的居高不下,使得我國的政府投資項目建設(shè)呈現(xiàn)與眾不同的嶄新的格局。先前實行的固有的政府投資項目管理已經(jīng)無法適應(yīng)現(xiàn)行社會主義市場經(jīng)濟體制。當前正處于基礎(chǔ)設(shè)施建設(shè)和經(jīng)濟發(fā)展關(guān)鍵時期,由于這樣或那樣的原因,部分政府投資的項目的管理存在著諸多的問題和不足,主要表現(xiàn)在以下幾個方面：重復投資、投資失誤；違反國家關(guān)于政府投資項目建設(shè)的基本程序；投資控制不力,“三超”工程眾多等。究其原因主要是因為：我國目前政府投資項目的管理模式落后；政府投資項目的管理機構(gòu)重疊,監(jiān)管水平和效率不高。為了加強對政府投資重大基礎(chǔ)設(shè)施建設(shè)項目監(jiān)管,確保工程按法定程序開展,保證政府財政資金安全,提高投資效益,我國財政部門對政府投資審查監(jiān)督方面進行了長期的實踐和探索,取得了一定成效,財政專項核查就是其中之一。但目前對財政投資的監(jiān)管尚存在著一些必須采取措施認真加以解決的問題。本文從對政府投資項目(特別是政府投資的工程項目)監(jiān)管特別是財政監(jiān)管、財政專項核查的角度,對比并參考國外先進的政府投資項目管理經(jīng)驗,研究分析當前我國政府投資項目財政監(jiān)管、財政專項核查中的問題,并提出相應(yīng)可行性對策,以期提高政府投資項目的質(zhì)量和投資效益,增強財政監(jiān)督實效。
[Abstract]:The government investment project is the fixed assets investment project that the government carries out in order to carry out its political management function and social management function, and the government investment project is an important part of the whole society fixed assets. All government investment projects are related to the livelihood of the people, so it has been widely concerned by the society. Since 1998, our government has continued to implement active fiscal policies to increase infrastructure construction. Expand domestic demand. During this period of high speed construction, government investment projects cover a wide range, and the amount and scale of investment continue to increase steadily. With the sustained and stable development of China's economy, and after China's entry into WTO, the scale of government investment projects in the proportion of GDP remains high. This makes the construction of government investment project in our country take on a brand new pattern. The inherent government investment project management has been unable to adapt to the current socialist market economy system. At present, it is in the infrastructure. Key periods of construction and economic development. For one reason or another, there are many problems and deficiencies in the management of some government-invested projects, mainly in the following aspects: repeated investment, investment mistakes; Violating the basic procedures of the state concerning the construction of government-invested projects; The investment control is weak and the "three super" projects are numerous. The main reasons are as follows: the management mode of the government investment projects in our country is backward at present; In order to strengthen the supervision of major infrastructure construction projects invested by the government, to ensure that the projects are carried out in accordance with legal procedures, and to ensure the safety of government financial funds. To improve the efficiency of investment, the financial department of our country has carried on the long-term practice and the exploration to the government investment examination and supervision aspect, has obtained the certain effect. The special verification of finance is one of them. However, there are still some problems that must be solved seriously in the supervision of financial investment. This paper starts with the government investment projects (especially government investment projects). Supervision, especially financial supervision. From the perspective of financial special verification, this paper compares and refers to foreign advanced experience in the management of government investment projects, and studies and analyzes the problems in the current financial supervision and verification of government investment projects in our country. The corresponding feasible countermeasures are put forward in order to improve the quality and benefit of government investment projects and strengthen the actual effect of financial supervision.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F283;F812.4

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