本文選題：公務(wù)用車 + 公共財政　； 參考：《廈門大學(xué)》2014年碩士論文

【摘要】：近年來,關(guān)于我國政府公務(wù)用車問題社會各界討論甚多。公務(wù)用車問題成為社會熱點問題,原因是人們更多地把公務(wù)用車問題與黨政機(jī)關(guān)廉政建設(shè)及公務(wù)人員的工作作風(fēng)聯(lián)系起來。筆者認(rèn)為,公務(wù)用車問題不僅僅關(guān)系到政府的廉潔,更為現(xiàn)實的是關(guān)系到財政開支,乃至公共財政體制確立的問題。我國目前的財政狀況：國進(jìn)而民退。一方面,財政收入快速增長,財政收入從2005年的3萬億元增長到2012年的11.7萬億元；另一方面,居民收入占國民收入分配的比重卻是呈下降的趨勢。在這種國進(jìn)民退的財政狀況下,公務(wù)用車經(jīng)費導(dǎo)致的行政成本難以控制,自然引起社會的廣泛關(guān)注。我國在公務(wù)用車管理方面出臺過一些制度措施,也在全國各地展開階段性的改革探索,這些都在一定程度上起到積極的作用,但是,我國公務(wù)用車使用管理過程中產(chǎn)生各種矛盾沒有得到徹底解決。 本文立足公共財政視角,對我國公務(wù)用車問題進(jìn)行深度剖析,并提出解決公務(wù)用車問題的財政措施。第一部分是導(dǎo)論,梳理了相關(guān)的國內(nèi)外的文獻(xiàn)研究,闡述了研究目標(biāo)、方法及本文的創(chuàng)新和不足。第二部分介紹公共財政理論,著重闡述公共財政的特征和我國公共財政進(jìn)程。第三部分從公共財政視角分析我國公務(wù)用車現(xiàn)狀。在第三部分中,首先闡述了公共財政理論對公務(wù)用車管理的啟示,接著介紹我國公務(wù)用車制度的改革進(jìn)程與實施現(xiàn)狀,最后剖析我國公務(wù)用車管理實踐過程中存在的各種問題及成因。在這一部分中建立公共財政理論與公務(wù)用車管理之間的邏輯聯(lián)系,特別值得提出的是,通過公共財政指標(biāo)體系的分析,建立公務(wù)用車制度的指標(biāo)評價體系。第四部分介紹其他國家和地區(qū)公務(wù)用車管理實踐和經(jīng)驗。第五部分從整體思路到具體對策研究解決公務(wù)用車管理中存在的問題。該部分具體在理念轉(zhuǎn)變、制度完善和加強(qiáng)監(jiān)督等方面提出具體的對策建議。
[Abstract]:In recent years, there has been a lot of discussion on the issue of government official vehicles. The problem of official use of vehicles has become a hot issue in the society because it is more closely related to the construction of clean and honest government and the work style of civil servants. The author believes that the issue of official vehicles is not only related to the government's integrity, more realistic is related to the financial expenditure, and even the establishment of the public financial system. China's current financial situation: the country then the people retreat. On the one hand, the fiscal revenue increases rapidly, from 3 trillion yuan in 2005 to 11.7 trillion yuan in 2012; on the other hand, the proportion of resident income in the distribution of national income is declining. In this kind of financial situation, the administrative cost caused by the funds of official vehicles is difficult to control, which naturally causes widespread concern of the society. China has introduced some system measures in the area of management of official vehicles, and has also carried out phased reform and exploration throughout the country. All of these have played a positive role to some extent, but, All kinds of contradictions have not been solved thoroughly in the process of management of official vehicles in our country. Based on the perspective of public finance, this paper makes a deep analysis of the problem of official vehicles in China, and puts forward financial measures to solve the problem of official vehicles. The first part is an introduction, combing the relevant literature research at home and abroad, expounding the research goal, method and the innovation and deficiency of this paper. The second part introduces the theory of public finance, focusing on the characteristics of public finance and the process of public finance in China. The third part analyzes the current situation of official vehicles in China from the perspective of public finance. In the third part, the author first expounds the enlightenment of the theory of public finance to the management of official vehicles, and then introduces the reform process and implementation status of the system of official vehicles in China. Finally, this paper analyzes the problems and causes of the management of official vehicles in China. In this part, the logical connection between the theory of public finance and the management of official vehicles is established. Especially, it is worth mentioning that through the analysis of the index system of public finance, the index evaluation system of the system of official vehicles should be established. The fourth part introduces the management practice and experience of other countries and regions. The fifth part from the overall thinking to the specific countermeasures to solve the problems in the management of official vehicles. In this part, concrete countermeasures and suggestions are put forward in the aspects of concept change, system perfection and strengthening supervision.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D630.9;F812.2

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本文編號：2017132