本文選題：政府采購 + 預(yù)算管理��； 參考：《揚(yáng)州大學(xué)》2014年碩士論文

【摘要】：政府采購是實(shí)行市場經(jīng)濟(jì)體制國家支出管理的基本手段,也是公共財(cái)政支出改革的一個(gè)重要環(huán)節(jié)。通過規(guī)范政府采購,對加強(qiáng)財(cái)政支出管理、提高財(cái)政資金使用效率、實(shí)現(xiàn)政府宏觀調(diào)控、規(guī)范市場秩序、加強(qiáng)國有資產(chǎn)管理等有著重要的意義。1996年我國的政府采購試點(diǎn)工作開始,2003年頒布《政府采購法》,十幾年間我國政府采購工作迅速發(fā)展的同時(shí),也帶來了許多問題。我國政府采購的完善和改革離不開地方政府的探索和實(shí)踐�；鶎诱貏e是區(qū)縣級(jí)的政府采購由于起步晚,在一定程度上發(fā)展比較滯后,其采購現(xiàn)狀及問題在一定程度上代表了基層采購工作的一個(gè)縮影,所以對于地方政府采購的研究無論對于理論還是實(shí)踐都有著非常重要的意義。 本文以揚(yáng)州市邗江區(qū)政府采購為研究對象。首先,通過規(guī)范性分析,從政府采購理論出發(fā),闡述了政府采購的概念、特點(diǎn)及原則。分析了政府采購有關(guān)公共產(chǎn)品和公共財(cái)政的理論依據(jù)。其次,在理論介紹的基礎(chǔ)上,通過研究2007-2012年的采購數(shù)據(jù)結(jié)合調(diào)查問卷等方式,分析了目前邗江區(qū)政府采購的現(xiàn)狀,對邗江區(qū)政府采購取得的成效進(jìn)行了客觀的評(píng)價(jià),并總結(jié)了目前采購工作存在的預(yù)算編制不規(guī)范、預(yù)算執(zhí)行不到位、采購工作缺乏計(jì)劃性、采購法規(guī)不健全、采購監(jiān)管不到位、未建立采購績效評(píng)價(jià)機(jī)制等問題。再次,通過比較分析的方法,借鑒了發(fā)達(dá)國家美國和韓國政府采購制度的優(yōu)點(diǎn),同時(shí)研究了周邊地區(qū)泰州泰興市、鎮(zhèn)江揚(yáng)中市政府采購的工作特色,以此獲得一定的啟示。最后,對完善我區(qū)政府采購工作,提出三點(diǎn)對策：完善邗江區(qū)政府采購的法規(guī)制度建設(shè)；深化配套邗江區(qū)公共財(cái)政支出改革；優(yōu)化邗江區(qū)政府采購程序。增加采購計(jì)劃編制環(huán)節(jié),建立供應(yīng)商庫,引入監(jiān)督約束機(jī)制。
[Abstract]:Government procurement is not only the basic means to implement the national expenditure management in market economy system, but also an important link in the reform of public finance expenditure.By standardizing government procurement, strengthening the management of fiscal expenditure, improving the efficiency of the use of financial funds, realizing the government's macro regulation and control, and standardizing market order,It is of great significance to strengthen the management of state-owned assets. In 1996, the pilot work of government procurement in our country began, and in 2003, the Law on Government Procurement was promulgated. During the past ten years, the government procurement work of our country has developed rapidly, at the same time, it has also brought a lot of problems.The perfection and reform of government procurement in our country can not be separated from the exploration and practice of local government.Grass-roots government procurement, especially at the district and county levels, has been lagging behind to a certain extent due to its late start. To a certain extent, its procurement status and problems represent a microcosm of grass-roots procurement work.Therefore, the study of local government procurement is of great significance both in theory and practice.This paper takes the government procurement in Hanjiang District of Yangzhou City as the research object.First of all, through normative analysis, from the theory of government procurement, this paper expounds the concept, characteristics and principles of government procurement.This paper analyzes the theoretical basis of public goods and public finance in government procurement.Secondly, on the basis of the introduction of theory, this paper analyzes the present situation of government procurement in Hanjiang District by studying the purchasing data of 2007-2012 and questionnaire, and makes an objective evaluation on the effect of government procurement in Hanjiang District.It also summarizes the problems existing in the current procurement work, such as non-standard budget preparation, lack of budget execution, lack of planning, imperfect procurement laws and regulations, inadequate procurement supervision, failure to establish procurement performance evaluation mechanism, and so on.Thirdly, through the method of comparative analysis, this paper draws lessons from the advantages of the government procurement system of the developed countries, and studies the working characteristics of the government procurement in the surrounding areas of Taixing City and Zhenjiang Yangzhong City, so as to get some enlightenment.Finally, three countermeasures are put forward to improve the government procurement in Hanjiang District: perfecting the legal system of government procurement in Hanjiang District; deepening the reform of public finance expenditure in Hanjiang District; and optimizing the procedure of government procurement in Hanjiang District.Increase purchasing planning, establish supplier base and introduce supervision and constraint mechanism.
【學(xué)位授予單位】：揚(yáng)州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

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