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我國應(yīng)急財政資金管理研究

發(fā)布時間:2018-08-29 11:51
【摘要】:近年來,公共突發(fā)事件在全球范圍內(nèi)接連不斷地發(fā)生,其復(fù)雜性與危害性遠(yuǎn)遠(yuǎn)超乎我們的想象,嚴(yán)重影響經(jīng)濟(jì)社會秩序及人民的生命財產(chǎn)安全。與之相對應(yīng),突發(fā)事件的應(yīng)急管理也就逐漸成為了世界各國普遍關(guān)注的重大研究課題。各國相關(guān)學(xué)者紛紛將研究的關(guān)注點(diǎn)轉(zhuǎn)移到應(yīng)急管理領(lǐng)域上來,,為本國的應(yīng)急管理建言獻(xiàn)策,我國也不例外。 突發(fā)事件的應(yīng)急響應(yīng)需要大量的應(yīng)急物資支持,就目前我國的應(yīng)急財政資金管理現(xiàn)狀來看,我國的應(yīng)急財政資金在應(yīng)急使用效率和日常應(yīng)急管理中仍存在很多問題,如應(yīng)急財政資金整體投入規(guī)模偏小,應(yīng)急財政資金的收支結(jié)構(gòu)不合理,應(yīng)急過程中財政資金的管理方法不科學(xué),中央和地方政府權(quán)責(zé)不明確,資金的使用績效有待提高等。因此有針對性地對我國應(yīng)急財政資金管理進(jìn)行研究,構(gòu)建更加完善、合理、有效的應(yīng)急財政資金管理體系就顯得異常重要。 對此,本文根據(jù)公共財政學(xué)與管理學(xué)等相關(guān)學(xué)科的有關(guān)知識以及我國的應(yīng)急財政資金管理現(xiàn)狀,通過借鑒不同政治體制國家如美國、日本這兩個國家的應(yīng)急資金管理模式,對我國的應(yīng)急財政資金管理進(jìn)行了相關(guān)研究,并對我國相關(guān)應(yīng)急財政資金管理制度體系、資金收支體系及資金使用績效評價體系的構(gòu)建提出了自己的一些看法。
[Abstract]:In recent years, public emergencies have occurred one after another in the world, its complexity and harmfulness are far beyond our imagination, and seriously affect the economic and social order and the safety of people's lives and property. Accordingly, emergency management has gradually become a major research topic in the world. Relevant scholars in various countries have shifted their attention to the field of emergency management to provide advice for their own emergency management, and our country is no exception. Emergency response needs a large amount of emergency material support. According to the current situation of emergency financial fund management in our country, there are still many problems in the emergency use efficiency and daily emergency management of emergency financial funds in our country. For example, the scale of the whole investment of the emergency financial funds is small, the structure of the income and expenditure of the emergency financial funds is unreasonable, the management methods of the financial funds in the emergency process are not scientific, the powers and responsibilities of the central and local governments are not clear, and the performance of the use of the funds needs to be improved. Therefore, it is very important to study the emergency financial fund management and construct a more perfect, reasonable and effective emergency financial fund management system. In view of this, according to the relevant knowledge of public finance and management science and the current situation of emergency financial fund management in China, this paper draws lessons from the emergency fund management models of different political system countries such as the United States and Japan. This paper studies the emergency financial fund management in China, and puts forward some views on the construction of the emergency financial fund management system, the fund income and expenditure system and the performance evaluation system of the fund use in China.
【學(xué)位授予單位】:山東財經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F812.2

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