發(fā)布時(shí)間：2018-03-14 21:20

  本文選題：公共預(yù)算　切入點(diǎn)：廉政建設(shè)　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：政治學(xué)的研究視角,不同于經(jīng)濟(jì)學(xué)、管理學(xué)和財(cái)政學(xué)從技術(shù)層面上設(shè)計(jì)預(yù)算制度，而是強(qiáng)調(diào)預(yù)算過程的政治本質(zhì)，即全體人民及其代議機(jī)構(gòu)控制政府財(cái)政活動(dòng)。從這個(gè)意義上說，公共預(yù)算是以政治決定為基礎(chǔ)的控制政府經(jīng)濟(jì)活動(dòng)的一套系統(tǒng)，預(yù)算權(quán)力是一種非常重要的政治權(quán)力，預(yù)算制度是政治制度的重要組成部分。那么改革公共預(yù)算制度，其實(shí)質(zhì)就是改革政治體制，就是重新構(gòu)造服務(wù)于財(cái)政資源配置的公共權(quán)力制衡機(jī)制。我國(guó)從1999年開始的預(yù)算改革，，開啟了中國(guó)的預(yù)算時(shí)代，明顯地規(guī)范了政府的行政行為，減少了資金的濫用，降低了腐敗的發(fā)生率。由此可見，公共預(yù)算改革對(duì)于廉政建設(shè)具有非常重要的積極意義。但由于改革仍存在局限性和長(zhǎng)期性，通過公共預(yù)算改革繼續(xù)推進(jìn)廉政建設(shè)依然具有現(xiàn)實(shí)意義。本文在分析了公共預(yù)算和廉政建設(shè)的相關(guān)概念和基本理論后，得出公共預(yù)算改革的目的，在于重新塑造服務(wù)于財(cái)政資源配置的公共權(quán)力制衡機(jī)制的結(jié)論。因此基于以上的理論，結(jié)合2003-2012這十年間的中央預(yù)算執(zhí)行和其他財(cái)政收支的審計(jì)工作報(bào)告,從公共預(yù)算制度的結(jié)構(gòu)，即預(yù)算編制、審批、執(zhí)行、監(jiān)督這四個(gè)單元所蘊(yùn)含的腐敗隱患來分析現(xiàn)行公共預(yù)算制度的不足，并提出相應(yīng)的對(duì)策，將預(yù)算結(jié)構(gòu)中的每一個(gè)單元合理而有效地安排，來壓縮可以腐敗的空間，這便是本文構(gòu)思改革對(duì)策的出發(fā)點(diǎn)和落腳點(diǎn)。此外本文還著重分析了美國(guó)、香港公共預(yù)算改革實(shí)踐以及改革前后的腐敗程度，發(fā)現(xiàn)預(yù)算改革包括預(yù)算專門管理和監(jiān)督機(jī)構(gòu)的建立等預(yù)算方面基礎(chǔ)性制度建設(shè)是美國(guó)十九世紀(jì)腐敗大幅減低的主要原因。
[Abstract]:Study on the political perspective, different from the economics, management and finance budget system design from the technical level, but stressed that the political nature of the budget process, that all the people and their representative institutions of government financial control activities. In this sense, the public budget is a system to control the government political decision based in economic activities, the budget power is a very important political power, the budget system is an important part of the political system. So the reform of public budget system, its essence is the reform of the political system, is to re construct the service in the financial resources allocation of public power balance mechanism. The budget reform in China from the beginning of 1999, open China budget times, clearly regulate the administrative behavior of the government, reduce capital abuse, reduce the incidence of corruption. Thus, the reform of public budget for clean government Design has a very important positive significance. But because of the limitations of reform and long-term, through the reform of public budget to still have practical significance to promote the construction of a clean government. Based on the analysis of the related concept of the public budget and the construction and the basic theory, the public budget reform, is to rebuild the service in financial resources the allocation of public power balance mechanism. So the conclusion based on the above theory, combined with the ten years of the 2003-2012 central budget implementation and other financial revenue and expenditure audit report, from the public budget system structure, implementation, budgeting, approval, to analyze the deficiencies of the existing public budget system which contains four units corruption risks supervision, and put forward the corresponding countermeasures, each unit budget in the structure of reasonable and effective arrangements to compression can corrupt space, this is the The starting point and ending point of the idea of reform measures. In addition this paper also analyzes the United States, the level of corruption in Hongkong before and after the reform of public budget reform and practice, found the budget reform budget includes the construction of basic system of budget management and the establishment of special supervision organization is the main reason for the United States in nineteenth Century. A substantial reduction in corruption

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.3

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本文編號(hào)：1612990