發(fā)布時間：2018-02-07 11:45

  本文關(guān)鍵詞： 公共財政 內(nèi)蒙古財政效率 預(yù)算管理　出處：《內(nèi)蒙古大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：公共財政是建立在市場經(jīng)濟基礎(chǔ)上與市場經(jīng)濟體制相適應(yīng)的財政模式�！笆袌鼋�(jīng)濟本身是富有效率的,公共財政也應(yīng)具有效率屬性。”,并且,由于財政資金屬于公共性質(zhì)的資金,既要講求宏觀經(jīng)濟效益和社會效益最大化,又要關(guān)注其資金使用效率,即所謂的微觀效益。這種公共性質(zhì)的財政資金,要求以最低的成本和最快的速度,發(fā)揮出最好的資金使用效益,即講求財政資金效率。財政效率的高低決定著公共財政體系框架的成敗。提高財政效率,對推進(jìn)我國公共財政體制和市場經(jīng)濟體制建設(shè)具有重要意義。本文以自治區(qū)財政為例,從三個方面對效率財政進(jìn)行了論述。通過對自治區(qū)財政狀況的分析,指出自治區(qū)在構(gòu)建效率財政方面存在的主要問題并分析其形成原因,提出構(gòu)建自治區(qū)效率財政的具體措施和途徑,即以政府職能轉(zhuǎn)變?yōu)榍疤?以提高資金分配效率為核心,以提高資金運行效率為手段,以財政績效考評為標(biāo)準(zhǔn),以強化財政監(jiān)督為保障構(gòu)建自治區(qū)效率財政。
[Abstract]:Public finance is a financial model which is established on the basis of market economy and adapts to market economy system. "Market economy itself is efficient, public finance should also have efficiency attribute..." and, since financial funds belong to public nature, We should not only focus on maximizing macroeconomic and social benefits, but also on the efficiency of the use of their funds, that is, the so-called micro-benefits. This kind of public financial capital requires the lowest cost and the fastest speed. To give full play to the best use of funds, that is, to focus on the efficiency of financial funds. The level of financial efficiency determines the success or failure of the framework of the public finance system. It is of great significance to promote the construction of public finance system and market economy system of our country. This paper takes the finance of autonomous region as an example, discusses the efficiency finance from three aspects, through the analysis of the financial situation of autonomous region, This paper points out the main problems existing in the construction of efficient finance in the autonomous region and analyzes the reasons for its formation. The concrete measures and approaches for constructing the efficient finance of the autonomous region are put forward, that is, the transformation of government functions is the premise, and the core is to improve the efficiency of fund distribution. To improve the efficiency of the operation of funds as a means, financial performance evaluation as the standard, to strengthen the financial supervision to ensure the construction of autonomous region efficiency finance.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7

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本文編號：1494301