本文選題：公共財政管理　切入點：公共預算　出處：《大連理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著我國財政收入的持續(xù)增長和財政支出規(guī)模的不斷擴大,公共財政越來越受社會公眾的關(guān)注,預算公開已成為現(xiàn)代公共財政的必然要求。預算公開是財政部門貫徹落實各級人民代表大會常務(wù)委員會監(jiān)督法、國務(wù)院全面推進依法行政實施綱要的一項重要舉措,是推進政務(wù)公開的重要舉措,其實質(zhì)是把權(quán)力的運行公開化,讓理財行為在陽光下運作,以利于把社會的監(jiān)督滲透到權(quán)力的運作過程中,從而達到監(jiān)督的經(jīng)常性、有效性,以防止權(quán)力的濫用。 本文通過對遼寧省朝陽市預算公開的現(xiàn)狀以及預算公開存在的問題進行研究,以公共管理和公共財政理論為指導,運用比較分析法、實證分析法、對比分析法等研究方法,堅持理論與實踐相結(jié)合,并注重對具體問題的研究,以大量的實證材料為依據(jù),深入分析了朝陽市預算公開制度運行中存在的問題,針對這些問題提出一些可行性的對策和建議。 論文的結(jié)構(gòu)如下：第一章是問題的提出,介紹預算公開研究的現(xiàn)實背景和理論意義、研究主要觀點以及供本文學習和借鑒的有關(guān)公共財政和財政分權(quán)理論等理論研究成果。第二章介紹了財政體制建設(shè)的相關(guān)理論,以及我國預算公開的現(xiàn)狀、朝陽市預算公開的基本情況,重點分析了朝陽市財政預算公開制度運行中存在的問題。第三章分析了完善朝陽市財政預算公開制度的政策基礎(chǔ),以及先進地區(qū)財政預算公開的成功經(jīng)驗。提出朝陽市財政預算公開的運行方案,并做出可行性分析。第四章提出了加強朝陽市預算公開制度運行的對策和保障措施,即深化財政預算改革,加強財政預算收支管理,加強財政管理信息化建設(shè),加強財政法制建設(shè)。
[Abstract]:With the continuous growth of the fiscal revenue and the expansion of the scale of fiscal expenditure in our country, the public finance is paid more and more attention by the public. Budget disclosure has become an inevitable requirement of modern public finance. Budget disclosure is an important measure taken by the financial departments to implement the Law on Supervision of the standing Committees of the people's congresses at all levels and the State Council to comprehensively promote the implementation of the outline of Administration according to Law. It is an important measure to promote the openness of government affairs. Its essence is to make the operation of power open and let the financial management behavior operate in the sun, so that social supervision can be infiltrated into the process of power operation, so as to achieve the regularity and effectiveness of supervision. To prevent abuse of power. This paper studies the current situation and problems of budget disclosure in Chaoyang City, Liaoning Province. Under the guidance of the theory of public administration and public finance, this paper uses comparative analysis, empirical analysis, comparative analysis, and other research methods, such as comparative analysis, empirical analysis, comparative analysis and so on. Insist on the combination of theory and practice, pay attention to the study of specific problems, based on a large number of empirical materials, in-depth analysis of Chaoyang City budget disclosure system in the operation of the existing problems, In view of these problems, some feasible countermeasures and suggestions are put forward. The structure of the thesis is as follows: the first chapter is the introduction of the problem, the introduction of the realistic background and theoretical significance of the study of budget disclosure. The main points of view of the study and the theoretical research results of public finance and fiscal decentralization theory for the study and reference of this paper. The second chapter introduces the relevant theories of fiscal system construction and the current situation of budget disclosure in China. The basic situation of budget openness in Chaoyang City is analyzed, and the problems existing in the operation of the open budget system in Chaoyang City are analyzed. Chapter three analyzes the policy basis of perfecting the open budget system in Chaoyang City. As well as the successful experience of financial budget disclosure in advanced regions. The operating plan of Chaoyang city budget publicity is put forward, and the feasibility analysis is made. Chapter 4th puts forward the countermeasures and safeguard measures to strengthen the operation of Chaoyang city budget publicity system. In other words, we should deepen the reform of financial budget, strengthen the management of budget revenue and expenditure, strengthen the information construction of financial management, and strengthen the construction of financial legal system.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.3

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