本文選題：中期財(cái)政規(guī)劃 + 年度預(yù)算��； 參考：《河南財(cái)經(jīng)政法大學(xué)》2017年碩士論文

【摘要】：從1955年開始實(shí)行真正預(yù)算制度開始,我國的預(yù)算管理一步一步的前行,隨著預(yù)算管理制度不斷深入的改革,截止到目前還有很多至今仍無法解決的問題。傳統(tǒng)的年度預(yù)算有著固有的缺陷和不足,無法有效的解決現(xiàn)階段出現(xiàn)的問題。大多數(shù)國家的實(shí)踐表明,實(shí)行中期財(cái)政規(guī)劃,對于增強(qiáng)支出約束力,規(guī)范預(yù)算制度、強(qiáng)化責(zé)任主體、實(shí)現(xiàn)跨年度預(yù)算平衡有著重要意義,也是深化預(yù)算管理體制改革,優(yōu)化預(yù)算資源配置,提高預(yù)算績效約束的重要舉措。本文對中期財(cái)政規(guī)劃改革的研究按照首先提出理論基礎(chǔ),在此基礎(chǔ)上對我國的預(yù)算改革做簡要的回顧,指出中期財(cái)政規(guī)劃在我國實(shí)施的歷史必然性和現(xiàn)實(shí)必然性,最后在結(jié)合我國試點(diǎn)地區(qū)實(shí)施中期財(cái)政規(guī)劃的不足以及借鑒國外的經(jīng)驗(yàn)的基礎(chǔ)上提出進(jìn)一步完善我國中期財(cái)政規(guī)劃的政策建議。本文的創(chuàng)新點(diǎn)可歸納為:首先對中期財(cái)政規(guī)劃在中國實(shí)施情況進(jìn)行了系統(tǒng)的梳理。采用歷史回顧的方式,提出現(xiàn)階段我國進(jìn)行中期財(cái)政規(guī)劃改革的歷史及現(xiàn)實(shí)必要性。再者,本文從盤活存量資金的角度闡述中期財(cái)政規(guī)劃的功能作用,進(jìn)而提高了財(cái)政資金利用率。最后,本文結(jié)合我國具體國情和試點(diǎn)地區(qū)遇到的問題,借鑒先進(jìn)國家的成功經(jīng)驗(yàn),提出完善中期財(cái)政規(guī)劃的政策建議。
[Abstract]:Since 1955, the real budget system has been put into practice, and the budget management in our country has been moving forward step by step. With the deepening reform of the budget management system, there are still many problems that can not be solved up to now. The traditional annual budget has inherent defects and deficiencies, which can not effectively solve the current problems. The practice of most countries has shown that the implementation of medium-term fiscal planning is of great significance for enhancing the binding force of expenditure, standardizing the budget system, strengthening the main body of responsibility, and achieving cross-annual budget balance. It is also a deepening of the reform of the budget management system. The important measure of optimizing budget resource allocation and improving budget performance constraint. In this paper, according to the theoretical basis of the medium-term fiscal planning reform, the author makes a brief review of the budget reform in China, and points out the historical and realistic inevitability of the implementation of the medium-term fiscal planning in China. Finally, on the basis of the deficiency of implementing the medium-term fiscal plan in the pilot area of our country and drawing on the experience of foreign countries, the paper puts forward some policy suggestions to further perfect the medium-term fiscal planning of our country. The innovation of this paper can be summarized as follows: firstly, the implementation of medium-term financial planning in China is systematically combed. In this paper, the author puts forward the historical and realistic necessity of the interim fiscal planning reform in China. Furthermore, this paper expounds the function of the medium-term financial planning from the perspective of activating the stock funds, and then improves the utilization rate of the financial funds. Finally, this paper combines the specific national conditions of our country and the problems encountered in the pilot areas, and draws lessons from the successful experiences of the advanced countries, and puts forward some policy suggestions to perfect the medium-term fiscal planning.
【學(xué)位授予單位】：河南財(cái)經(jīng)政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812

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本文編號：2061983