本文選題：預(yù)算編審　切入點(diǎn)：資金調(diào)控　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：黨的十八屆三中全會決定強(qiáng)調(diào),要“實(shí)施全面規(guī)范、公開透明的預(yù)算制度。審核預(yù)算的重點(diǎn)由平衡狀態(tài)、赤字規(guī)模向支出預(yù)算和政策拓展�！惫差A(yù)算是中央和地方政府管理經(jīng)濟(jì)社會事務(wù)和實(shí)施經(jīng)濟(jì)調(diào)控的重要手段之一,改革開放以來,公共預(yù)算的理念在公共財政預(yù)算中得以深化,極大地刺激了公共財政預(yù)算管理水平的提高,我國公共預(yù)算管理的發(fā)展獲得了長足的進(jìn)步。但是近年來,公共財政預(yù)算制度改革從破題到全面實(shí)施,進(jìn)入到了比較平緩的發(fā)展階段,如果改革要朝縱深發(fā)展,就不能再是以前那種方式方法的改良,而必須是體制機(jī)制的創(chuàng)新,如何打破公共財政預(yù)算體制機(jī)制創(chuàng)新中的瓶頸,需要學(xué)者們進(jìn)行深層次的研究與探討。因此,要做好財政預(yù)算制度研究就必須選好一個樣本,通過解剖麻雀的方式,發(fā)現(xiàn)預(yù)算制度存在的問題,找到問題存在的根本原因,從而尋求破解問題的重要途徑。湖南省株洲市是一個非常好的公共預(yù)算制度改革的研究樣本。株洲市是湖南省最早開始公共預(yù)算制度改革的地市,從2001年開始,進(jìn)行公共預(yù)算制度改革的試點(diǎn),并從2006年進(jìn)入到新階段,到2013年正式推行預(yù)算績效管理制度,公共預(yù)算制度逐步走向成熟,并發(fā)揮了較大的作用,有效地保障了株洲經(jīng)濟(jì)社會健康發(fā)展。 因此本文從株洲市的公共財政預(yù)算管理實(shí)踐出發(fā),通過研究并有效揭示株洲市公共財政預(yù)算管理的決策制度和支出控制方法等方面存在的問題,并借鑒理論成果和國際經(jīng)驗(yàn),以期為株洲市公共預(yù)預(yù)算制度體系的完善提出些具有可操作性的政策建議。在實(shí)現(xiàn)政府決策的前置性、協(xié)調(diào)性、合法性,優(yōu)化預(yù)算程序安排以及完善支出控制方式等方面做出探索,以此來進(jìn)一步理順預(yù)算管理關(guān)系,有效發(fā)揮公共預(yù)算的指導(dǎo)、控制、規(guī)范政府行為的積極作用。論文首先介紹了研究背景及選題意義,對國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行了梳理,對內(nèi)容和研究方法作了介紹。接著通過研究并有效揭示了株洲市公共預(yù)算管理的決策制度和支出控制方法等方面存在的問題和問題存在的成因。論文還借鑒了一些先進(jìn)理論成果和國際經(jīng)驗(yàn),通過案例和比較展現(xiàn)了國外發(fā)達(dá)國家在預(yù)算編審以及控制方面的主要特點(diǎn),以期為完善株洲市公共預(yù)算制度體系得出一定的啟示。作者最后,結(jié)合株洲市的實(shí)際情況,對公共財政預(yù)算制度改革提出對策建議。
[Abstract]:The third Plenary session of the 18 CPC Central Committee decided to stress that it is necessary to "implement a comprehensive and standardized, open and transparent budget system. The focus of the budget examination and examination is on a balanced state." Public budget is one of the important means for central and local governments to manage economic and social affairs and implement economic regulation and control. Since the reform and opening up, the concept of public budget has been deepened in the public budget. It has greatly stimulated the improvement of the management level of the public finance budget, and the development of the public budget management in our country has made great progress. However, in recent years, the reform of the public finance budget system has changed from the problem to the full implementation. If the reform is to develop in depth, it must not be the improvement of the previous ways and methods, but must be the innovation of the system and mechanism. How to break the bottleneck in the innovation of the system and mechanism of the public finance budget? Therefore, in order to do a good job in the study of the financial budget system, we must select a sample, find out the problems existing in the budget system and find out the root causes of the problems through the way of dissecting sparrows. In order to find an important way to solve the problem, Zhuzhou City of Hunan Province is a very good sample of research on the reform of public budget system. Zhuzhou City is the first prefecture city in Hunan Province to start the reform of public budget system, which began in 2001. The reform of the public budget system was carried out on a pilot basis and entered a new stage from 2006 to 2013, when the budget performance management system was formally implemented. The public budget system gradually matured and played a greater role. It has effectively guaranteed the healthy development of Zhuzhou economy and society. Therefore, from the practice of public budget management in Zhuzhou City, this paper, by studying and effectively revealing the problems existing in the decision-making system and expenditure control methods of Zhuzhou City's public finance budget management, and drawing lessons from the theoretical results and international experience, In order to improve the public budget system of Zhuzhou City, put forward some operable policy recommendations. In order to achieve the government decision-making, coordination, legitimacy, In order to further straighten out the budget management relationship and give full play to the guidance and control of the public budget, we should explore how to optimize the budget procedure arrangement and consummate the way of expenditure control. First of all, the paper introduces the research background and the significance of the topic, and combs the relevant literature at home and abroad. This paper introduces the contents and research methods. Then, it reveals the problems and causes of the problems in the decision-making system and expenditure control method of Zhuzhou public budget management. Some advanced theoretical results and international experience, Through the case and comparison, the paper shows the main characteristics of the foreign developed countries in budget editing and control, in order to get some enlightenment for improving the public budget system of Zhuzhou. Finally, the author combines the actual situation of Zhuzhou. Put forward the countermeasure suggestion to the public finance budget system reform.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.3

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本文編號：1626758