發(fā)布時間：2018-06-28 21:30

  本文選題：西安市雁塔區(qū) + 財政專項資金�。� 參考：《長安大學(xué)》2014年碩士論文

【摘要】：我國傳統(tǒng)的財政資金分散管理制度有不少弊端,如財政資金使用效率低下、監(jiān)督管理不力、貪污腐敗時有發(fā)生,因此，結(jié)合我國國情進一步加強財政專項資金管理已成為經(jīng)濟發(fā)展的必然要求。 本文結(jié)合筆者近年來在財政專項資金管理工作中的實踐，以西安市雁塔區(qū)財政專項資金管理現(xiàn)狀作為依據(jù)，分析了當(dāng)前基層財政專項資金管理中存在的問題，剖析了問題產(chǎn)生的基本成因，指出財政專項資金預(yù)算編制不科學(xué)、財銀合作缺乏有效制度、財政專戶多頭開戶現(xiàn)象嚴重、專項資金不能統(tǒng)籌安排及缺乏績效評估制度等是造成財政專項資金管理存在問題的主要原因。通過查閱文獻、實地調(diào)查、比較研究等方法，，結(jié)合西安市雁塔區(qū)的實際，提出了進一步完善基層財政專項資金管理的對策與建議：增強預(yù)算編制的科學(xué)性；逐步建成地方財銀戰(zhàn)略合作模式；加強清理歸并現(xiàn)有財政專戶；構(gòu)建財政專項資金統(tǒng)籌存放管理模式；著手建立財政專項資金績效評估制度。最后總結(jié)出筆者對于地方財政專項資金管理改革的思考，并提出加強財政專項資金管理還需政府增強執(zhí)行力，將現(xiàn)有制度落實到位，積極開展部門間自查、互查工作。
[Abstract]:The traditional system of decentralized management of financial funds in China has many drawbacks, such as inefficient use of financial funds, weak supervision and management, corruption and corruption from time to time. It has become an inevitable requirement for economic development to further strengthen the management of special financial funds in combination with the national conditions of our country. Combined with the author's practice in the management of special financial funds in recent years, based on the current situation of financial special fund management in Yanta District of Xi'an City, this paper analyzes the problems existing in the management of special financial funds at the grass-roots level. This paper analyzes the basic causes of the problem, points out that the budget of the special financial fund is not scientific, the cooperation of the financial and banking industry lacks an effective system, and the phenomenon of long account opening of the financial special account is serious. The main reasons for the problems in the management of special financial funds are the lack of overall arrangement of special funds and the lack of performance evaluation system. Through the methods of literature review, field investigation and comparative study, combined with the reality of Yanta District of Xi'an City, this paper puts forward some countermeasures and suggestions for further improving the management of special funds of grass-roots finance: enhancing the scientific nature of budget making; Gradually build the local financial bank strategic cooperation model; strengthen the consolidation of the existing financial special account; build a financial special fund as a whole storage management model; start to establish the financial special fund performance evaluation system. Finally, the author summarizes the author's thoughts on the reform of the local financial special fund management, and puts forward that strengthening the financial special fund management still needs the government to strengthen the executive power, put the existing system into place, and actively carry out the interdepartmental self-inspection and mutual inspection.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7

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本文編號：2079415