【摘要】：政府采購(gòu)預(yù)算是指政府行政部門(mén)根據(jù)當(dāng)年的業(yè)務(wù)發(fā)展需求和任務(wù)編制,經(jīng)由統(tǒng)一的采購(gòu)規(guī)定程序批準(zhǔn)的年度政府部門(mén)采購(gòu)計(jì)劃。政府采購(gòu)預(yù)算并不是獨(dú)立成立的預(yù)算體系,而是從屬于總體部門(mén)預(yù)算的一部分,其預(yù)算資金包括在總體預(yù)算之內(nèi)。政府采購(gòu)預(yù)算和政府采購(gòu)計(jì)劃也有所不同,政府采購(gòu)計(jì)劃是通過(guò)政府財(cái)政部門(mén)對(duì)政府采購(gòu)預(yù)算最終執(zhí)行情況的管理和監(jiān)督的方式,其中包括對(duì)采購(gòu)預(yù)算中的采購(gòu)項(xiàng)目、采購(gòu)方式、采購(gòu)開(kāi)展進(jìn)程、采購(gòu)資金使用范圍、采購(gòu)預(yù)算的補(bǔ)報(bào)及項(xiàng)目調(diào)整等方面的具體計(jì)劃,目的在于控制政府采購(gòu)的預(yù)算外資金。而政府采購(gòu)預(yù)算則側(cè)重于表現(xiàn)政府財(cái)政總支出的一部分。它集中反映了行政事業(yè)單位的資金收支規(guī)模、業(yè)務(wù)范圍和重心。 近幾年,媒體頻繁披露我國(guó)政府在政府采購(gòu)環(huán)節(jié)由于政策的疏忽而導(dǎo)致的腐敗案例,致使民眾對(duì)政府部門(mén)產(chǎn)生信任危機(jī)。究其原因,主要是由于政府采購(gòu)管理的不健全,其中尤其突出的方面在于政府采購(gòu)預(yù)算管理機(jī)制的不完善。對(duì)此,對(duì)于政府采購(gòu)預(yù)算管理機(jī)制的探討和研究迫在眉睫。 本文在政府采購(gòu)預(yù)算管理的理論基礎(chǔ)上,先綜合分析我國(guó)目前的政府采購(gòu)現(xiàn)狀,以政府采購(gòu)預(yù)算管理為切入點(diǎn),討論政府采購(gòu)的重要性以及問(wèn)題所在。為了得到解決問(wèn)題的具體方案,筆者從兩方面進(jìn)行調(diào)研。第一方面是參考國(guó)外政府的做法。本文以目前全世界采購(gòu)預(yù)算管理最先進(jìn)的美國(guó)政府為例,分析研究了美國(guó)政府以成本會(huì)計(jì)準(zhǔn)則為原則,行政部門(mén)與立法部門(mén)相互協(xié)助和監(jiān)督的機(jī)制。另一方面是參考了企業(yè)內(nèi)部采購(gòu)預(yù)算的思路。以IBM為案例,借鑒了世界500強(qiáng)的跨國(guó)企業(yè)在執(zhí)行企業(yè)采購(gòu)預(yù)算時(shí)所采用的集中采購(gòu)預(yù)算制度,并將零基預(yù)算的思想引入我國(guó)政府采購(gòu)當(dāng)中。最后,通過(guò)借鑒國(guó)外政府和企業(yè)對(duì)于采購(gòu)預(yù)算管理的思路,得出對(duì)于我國(guó)政府采購(gòu)預(yù)算管理的一些相關(guān)意見(jiàn)。主要包括引入成本會(huì)計(jì)準(zhǔn)則作為政府采購(gòu)預(yù)算的制定準(zhǔn)則,推行零基預(yù)算的預(yù)算思想,建立政府采購(gòu)預(yù)算編制循環(huán)系統(tǒng),完善政府采購(gòu)預(yù)算內(nèi)部控制體系,并繼續(xù)完善外部監(jiān)督制度。文章最后對(duì)我國(guó)政府采購(gòu)預(yù)算未來(lái)發(fā)展進(jìn)行了美好暢想。
[Abstract]:The government procurement budget refers to the annual government procurement plan approved by the government administration department according to the business development needs and tasks of the year and approved by the unified procurement procedures. Government procurement budget is not an independent budget system, but a part of the overall departmental budget, its budget funds included in the overall budget. Government procurement budgets are also different from government procurement plans, which are managed and monitored by government finance departments for the final implementation of government procurement budgets, including procurement items in the procurement budget. The purpose of this paper is to control the extra-budgetary funds of government procurement, such as procurement mode, procurement process, scope of use of procurement funds, supplementary reporting of procurement budget and project adjustment. The government procurement budget is focused on the performance of the total government expenditure part. It reflects the scale, scope and focus of the administrative institution's capital income and expenditure. In recent years, the media frequently disclose the corruption cases caused by the negligence of government procurement in our government procurement, which makes the people have a crisis of trust in government departments. The main reason is that the government procurement management is not perfect, especially in the government procurement budget management mechanism. Therefore, it is urgent to discuss and study the management mechanism of government procurement budget. On the basis of the theory of government procurement budget management, this paper analyzes the current situation of government procurement in our country, and discusses the importance and problems of government procurement with government procurement budget management as the starting point. In order to get the concrete plan of solving the problem, the author carries on the investigation from two aspects. The first is to refer to the practices of foreign governments. This paper takes the American government, which is the most advanced in purchasing budget management in the world, as an example, analyzes and studies the mechanism of mutual assistance and supervision between the executive and legislative departments under the principle of cost accounting standards. On the other hand, it refers to the idea of internal procurement budget. Taking IBM as an example, this paper draws lessons from the centralized purchasing budget system adopted by the world's top 500 multinational enterprises in the execution of their purchasing budgets, and introduces the idea of zero base budget into our government procurement. Finally, through drawing lessons from foreign governments and enterprises on the thinking of procurement budget management, we can draw some relevant opinions on our government procurement budget management. It mainly includes the introduction of cost accounting standards as the formulation standard of government procurement budget, the implementation of the budget idea of zero budget, the establishment of government procurement budget making cycle system, and the improvement of internal control system of government procurement budget. And continue to improve the external supervision system. At the end of the article, the future development of government procurement budget is discussed.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.3

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