本文選題：公路事業(yè)單位 + 預(yù)算管理　； 參考：《長(zhǎng)安大學(xué)》2014年碩士論文

【摘要】：隨著我國(guó)財(cái)政體制改革的不斷深入，以部門預(yù)算、國(guó)庫集中支付、“收支兩條線”改革、政府采購制、財(cái)政轉(zhuǎn)移支付、政府收支分類改革等為核心的公共財(cái)政體系逐步建立、完善，財(cái)政管理體制的改革與發(fā)展對(duì)公路事業(yè)單位的會(huì)計(jì)核算及財(cái)務(wù)管理提出了更新更高的要求，作為公路事業(yè)單位財(cái)務(wù)管理重要組成部分的預(yù)算管理也必須適應(yīng)國(guó)家公共財(cái)政管理體制的要求。當(dāng)前我國(guó)公路事業(yè)單位的預(yù)算管理在預(yù)算編制、預(yù)算執(zhí)行及預(yù)算監(jiān)督考評(píng)上還存在觀念較為陳舊、手段較為落后、效率較為低下等不足，伴隨著稅費(fèi)體制改革，交通專項(xiàng)資金的財(cái)政轉(zhuǎn)移支付，公路事業(yè)單位財(cái)務(wù)管理必將發(fā)生一系列的變化，加強(qiáng)公路事業(yè)單位預(yù)算的內(nèi)部控制的重要性就日益凸顯。 本論文結(jié)合當(dāng)前預(yù)算改革的背景、預(yù)算管理及內(nèi)部控制的基本理論，引入和借鑒了企業(yè)預(yù)算內(nèi)部控制的理念與方法，分析了現(xiàn)階段公路事業(yè)單位預(yù)算內(nèi)部控制存在的主要問題，，對(duì)預(yù)算管理的內(nèi)部控制重視程度不夠；預(yù)算管理的組織架構(gòu)沒有搭建或不夠完善；預(yù)算管理流程的關(guān)鍵點(diǎn)內(nèi)部控制不盡完善等問題，并相應(yīng)提出了應(yīng)對(duì)的措施。最后，將研究的措施應(yīng)用于公路事業(yè)單位最主要的業(yè)務(wù)，項(xiàng)目建設(shè)及養(yǎng)護(hù)的預(yù)算控制中。
[Abstract]:With the deepening of the reform of our financial system, the public financial system with the core of departmental budget, treasury centralized payment, "revenue and expenditure two lines" reform, government procurement system, fiscal transfer payment, government revenue and expenditure classification reform has been gradually established.The reform and development of the financial management system has put forward new and higher requirements for the accounting and financial management of highway institutions.As an important part of the financial management of highway institutions, budget management must also meet the requirements of the national public financial management system.At present, the budget management of highway institutions in our country still has some shortcomings in budget preparation, budget execution and budget supervision and evaluation, such as outdated concept, backward means, low efficiency and so on, which is accompanied by the reform of the tax and fee system.With the financial transfer payment of special transportation funds, a series of changes will take place in the financial management of highway institutions, and the importance of strengthening the internal control of highway institutions' budgets is becoming increasingly prominent.This paper combines the background of current budget reform, the basic theory of budget management and internal control, introduces and draws lessons from the idea and method of enterprise budget internal control, and analyzes the main problems existing in the budget internal control of highway institutions at the present stage.Not enough attention is paid to the internal control of the budget management; the organizational structure of the budget management is not set up or is not perfect; the key point of the budget management process is not perfect and the internal control is not perfect, and the corresponding countermeasures are put forward.Finally, the measures are applied to the budget control of highway institution's most important business, project construction and maintenance.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F542;F810.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張華鳳;;公路事業(yè)單位預(yù)算管理問題及對(duì)策[J];國(guó)際商務(wù)財(cái)會(huì);2009年09期

2 古尚宣;;財(cái)政體制改革后公路事業(yè)單位財(cái)務(wù)管理若干問題的研究[J];交通財(cái)會(huì);2006年02期

3 毛昌杰;楊燕妮;;淺議公路事業(yè)單位預(yù)算的內(nèi)部會(huì)計(jì)控制[J];交通財(cái)會(huì);2007年02期

4 王飛;;我國(guó)部門預(yù)算存在的問題及對(duì)策建議[J];洛陽理工學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2011年02期

5 肖筱環(huán);黃瑞;;市場(chǎng)經(jīng)濟(jì)背景下我國(guó)的公共預(yù)算改革[J];經(jīng)濟(jì)導(dǎo)刊;2009年12期

6 王瑋;政府預(yù)算改革:我國(guó)構(gòu)建公共財(cái)政框架的關(guān)鍵[J];首都經(jīng)濟(jì)貿(mào)易大學(xué)學(xué)報(bào);2001年05期

7 曹文,亓承文,彭瑞霞;構(gòu)建我國(guó)公共財(cái)政基本框架的思考[J];山東經(jīng)濟(jì);2000年03期

8 全國(guó)預(yù)算與會(huì)計(jì)研究會(huì)課題組;;行政事業(yè)單位資產(chǎn)管理與預(yù)算管理相結(jié)合問題研究[J];中國(guó)財(cái)政;2010年13期

9 朱大旗;從國(guó)家預(yù)算的特質(zhì)論我國(guó)《預(yù)算法》的修訂目的和原則[J];中國(guó)法學(xué);2005年01期

10 李冬妍;;公共財(cái)政框架下我國(guó)預(yù)算制度改革研究[J];中南財(cái)經(jīng)政法大學(xué)學(xué)報(bào);2011年02期

本文編號(hào)：1733167