ZD區(qū)部門預(yù)算管理研究
發(fā)布時(shí)間：2018-11-24 13:05
【摘要】：新中國成立以來，我國的預(yù)算制度幾經(jīng)變遷。自改革開放之后，我國財(cái)政管理制度有許多重大改革。自1998年起，我國開始將建立公共財(cái)政體系作為改革目標(biāo)。隨后推出一系列深化改革新措施，極大地提升了財(cái)政對(duì)預(yù)算資金的監(jiān)控能力，財(cái)政管理躍上一個(gè)新臺(tái)階。在預(yù)算編制方法改革之前，不管中央還是地方,預(yù)算資金是按資金性質(zhì)歸類編制。各類別資金，如行政經(jīng)費(fèi)、基建經(jīng)費(fèi)、科研經(jīng)費(fèi)等，分別由財(cái)政內(nèi)設(shè)的不同職能部門負(fù)責(zé)，進(jìn)行分配和管理。這樣的管理方式，導(dǎo)致了財(cái)政分配職能的弱化，不能有效地配置財(cái)政資源，最終導(dǎo)致財(cái)政部門很難對(duì)某個(gè)預(yù)算單位經(jīng)費(fèi)使用情況進(jìn)行有效地監(jiān)控。這種預(yù)算編制方法弊端日益顯現(xiàn)，，已不適應(yīng)實(shí)際需要。改革勢(shì)在必行。 本文以ZD區(qū)為研究對(duì)象，運(yùn)用財(cái)政學(xué)、經(jīng)濟(jì)學(xué)等理論，結(jié)合美國、德國、法國等西方發(fā)達(dá)國家地方政府預(yù)算管理模式，總結(jié)其先進(jìn)的經(jīng)驗(yàn)，在簡(jiǎn)要介紹ZD區(qū)部門預(yù)算管理現(xiàn)狀的基礎(chǔ)上，分析目前ZD區(qū)部門預(yù)算管理在預(yù)算編制、執(zhí)行及監(jiān)管方面存在的問題，并分析上述問題產(chǎn)生的原因。 最后結(jié)合ZD區(qū)實(shí)際，分別從部門預(yù)算管理的三個(gè)方面提出改進(jìn)建議。改進(jìn)部門預(yù)算編制方面的建議包括：與區(qū)編辦協(xié)調(diào)配合，提高人員支出編制準(zhǔn)確性；引入標(biāo)準(zhǔn)預(yù)算周期管理，探索中長期預(yù)算編制工作；落實(shí)零基預(yù)算編制模式，完善定額標(biāo)準(zhǔn)體系。改進(jìn)部門預(yù)算執(zhí)行方面的建議包括：強(qiáng)化預(yù)算外資金管理，實(shí)現(xiàn)財(cái)政綜合預(yù)算；細(xì)化項(xiàng)目支出預(yù)算，結(jié)余實(shí)行滾動(dòng)管理。改進(jìn)部門預(yù)算監(jiān)管方面的建議包括：建立項(xiàng)目績效考評(píng)制度，落實(shí)績效考評(píng)工作；完善預(yù)算監(jiān)管體系，增強(qiáng)部門預(yù)算透明度。同時(shí)，對(duì)改進(jìn)部門預(yù)算管理配套措施方面提出如下建議：調(diào)整財(cái)政內(nèi)設(shè)機(jī)構(gòu)，建立新型運(yùn)行機(jī)制；淡化“一上”程序，優(yōu)化預(yù)算編審程序。
[Abstract]:Since the founding of New China, China's budget system has changed several times. Since the reform and opening up, China's financial management system has many major reforms. Since 1998, China began to set up a public finance system as the goal of reform. Subsequently, a series of new measures to deepen the reform were introduced, which greatly enhanced the ability of the government to monitor the budget funds, and the financial management leapt to a new level. Before the reform of budgeting methods, budget funds were classified according to their nature, whether central or local. All kinds of funds, such as administrative funds, capital construction funds, scientific research funds, are allocated and managed by different functional departments. Such a management mode leads to the weakening of the function of financial distribution and the inability to allocate financial resources effectively. Finally, it is very difficult for the financial department to monitor the use of funds of a budget unit effectively. This kind of budgeting method malpractice appears day by day, has not adapted to the actual need. Reform is imperative. This paper takes the ZD area as the research object, using the theories of finance, economics and other western developed countries, such as the United States, Germany, France and other western developed countries, to sum up its advanced experience. On the basis of a brief introduction to the present situation of department budget management in ZD, this paper analyzes the problems existing in budget making, execution and supervision of department budget management in ZD district at present, and analyzes the causes of the above problems. Finally, according to the actual situation of ZD, the improvement suggestions are put forward from three aspects of department budget management. Suggestions for improving departmental budgeting include: coordinating with regional compilation offices to improve the accuracy of personnel expenditure compilation; introducing standard budget cycle management to explore medium- and long-term budgeting; We will implement the zero-base budget formulation model and improve the quota standard system. Suggestions for improving departmental budget execution include: strengthening the management of extra-budgetary funds and realizing the comprehensive budget of finance; refining the project expenditure budget and implementing rolling management of the balance. The suggestions of improving department budget supervision include: establishing project performance evaluation system, implementing performance evaluation work, perfecting budget supervision system and enhancing department budget transparency. At the same time, the following suggestions are put forward to improve the supporting measures of department budget management: adjusting the internal financial institutions, setting up a new operating mechanism, desalinating the "one up" procedure and optimizing the budget compiling and reviewing procedure.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.3
[Abstract]:Since the founding of New China, China's budget system has changed several times. Since the reform and opening up, China's financial management system has many major reforms. Since 1998, China began to set up a public finance system as the goal of reform. Subsequently, a series of new measures to deepen the reform were introduced, which greatly enhanced the ability of the government to monitor the budget funds, and the financial management leapt to a new level. Before the reform of budgeting methods, budget funds were classified according to their nature, whether central or local. All kinds of funds, such as administrative funds, capital construction funds, scientific research funds, are allocated and managed by different functional departments. Such a management mode leads to the weakening of the function of financial distribution and the inability to allocate financial resources effectively. Finally, it is very difficult for the financial department to monitor the use of funds of a budget unit effectively. This kind of budgeting method malpractice appears day by day, has not adapted to the actual need. Reform is imperative. This paper takes the ZD area as the research object, using the theories of finance, economics and other western developed countries, such as the United States, Germany, France and other western developed countries, to sum up its advanced experience. On the basis of a brief introduction to the present situation of department budget management in ZD, this paper analyzes the problems existing in budget making, execution and supervision of department budget management in ZD district at present, and analyzes the causes of the above problems. Finally, according to the actual situation of ZD, the improvement suggestions are put forward from three aspects of department budget management. Suggestions for improving departmental budgeting include: coordinating with regional compilation offices to improve the accuracy of personnel expenditure compilation; introducing standard budget cycle management to explore medium- and long-term budgeting; We will implement the zero-base budget formulation model and improve the quota standard system. Suggestions for improving departmental budget execution include: strengthening the management of extra-budgetary funds and realizing the comprehensive budget of finance; refining the project expenditure budget and implementing rolling management of the balance. The suggestions of improving department budget supervision include: establishing project performance evaluation system, implementing performance evaluation work, perfecting budget supervision system and enhancing department budget transparency. At the same time, the following suggestions are put forward to improve the supporting measures of department budget management: adjusting the internal financial institutions, setting up a new operating mechanism, desalinating the "one up" procedure and optimizing the budget compiling and reviewing procedure.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.3
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