本文選題：編制模式　切入點(diǎn)：基數(shù)預(yù)算　出處：《廣東財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：公共預(yù)算作為政府的基本財(cái)政收支計(jì)劃，不僅可以對政府收支進(jìn)行嚴(yán)密的控制，而且成為指導(dǎo)和控制一切政府活動的最為有效的工具。我國在實(shí)踐中不斷努力探索公共預(yù)算制度的改革，取得了巨大進(jìn)步。但隨著國民經(jīng)濟(jì)的逐步發(fā)展，公共預(yù)算的規(guī)模不斷擴(kuò)大，預(yù)算過程中顯露出一些問題需要加以改進(jìn)和完善。 其中，預(yù)算編制作為預(yù)算程序中表達(dá)和維護(hù)公共利益的起點(diǎn)環(huán)節(jié)尤為重要。公共預(yù)算編制模式?jīng)Q定了資金的分配規(guī)則和管理方式，是公共預(yù)算改革的核心內(nèi)容。在我國預(yù)算編制的長期實(shí)踐中，基數(shù)預(yù)算編制模式只關(guān)注“分配”，忽視“管理”，加劇了財(cái)政支出壓力并強(qiáng)化了財(cái)力切割固化，進(jìn)而無法有效提高財(cái)政資金使用效益。當(dāng)前，零基預(yù)算編制模式、績效預(yù)算編制模式的理論及實(shí)踐探索有力地改變了公共資金分配規(guī)則和管理方式，但又遭遇重重困境，其后果必然是無力改變財(cái)政分配方式不科學(xué)、財(cái)政資金使用效益低的慣性局面。 本文，在充分分析預(yù)算決策理論、績效理論、財(cái)政分配規(guī)范理論、委托代理理論、公共選擇理論等的基礎(chǔ)上，以美國、中國為例闡述公共預(yù)算編制模式的變遷，，重點(diǎn)研究廣東省以績效管理為主導(dǎo)的績效預(yù)算編制模式的改革，總結(jié)提煉廣東特色公共預(yù)算編制模式的制度內(nèi)容及流程設(shè)計(jì)的科學(xué)性、有效性。
[Abstract]:As the government's basic fiscal revenue and expenditure plan, public budget can not only strictly control the government's income and expenditure, but also become the most effective tool to guide and control all government activities.In practice, China has made great progress in exploring the reform of public budget system.However, with the development of national economy and the expansion of public budget, some problems need to be improved.Budgeting, as the starting point of expressing and safeguarding public interests, is particularly important in the budget process.The mode of public budgeting, which determines the allocation rules and management mode of funds, is the core content of public budget reform.In the long-term practice of budgeting in our country, the cardinality budgeting model only pays attention to "distribution", neglects "management", intensifies the pressure of fiscal expenditure and strengthens the solidification of financial cutting, and then it can not effectively improve the efficiency of the use of financial funds.At present, the theory and practice of zero-base budgeting and performance budgeting have powerfully changed the rules and management of public funds allocation, but have encountered many difficulties, which will inevitably result in the inability to change the mode of financial allocation.The inertia of low efficiency in the use of financial funds.Based on the analysis of budget decision theory, performance theory, financial allocation criterion theory, principal-agent theory and public choice theory, this paper takes the United States and China as examples to illustrate the changes of public budgeting model.This paper focuses on the reform of the performance budgeting model in Guangdong Province, which is dominated by performance management, and summarizes and refines the system content of the public budgeting model with Guangdong characteristics and the scientific and effective design of the process.
【學(xué)位授予單位】：廣東財(cái)經(jīng)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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