發(fā)布時間：2018-05-15 13:43

  本文選題：公路養(yǎng)護(hù)事業(yè)單位 + 預(yù)算管理�。� 參考：《長安大學(xué)》2013年碩士論文

【摘要】：政府預(yù)算是政府組織、規(guī)范財政分配活動的重要工具，是政府調(diào)節(jié)經(jīng)濟(jì)的重要杠桿，體現(xiàn)著政府的政策意向，，關(guān)系到社會經(jīng)濟(jì)運作的好壞。政府預(yù)算管理對政府施政有著極其重的作用。部門（單位）預(yù)算是政府預(yù)算的組成部分，預(yù)算管理對事業(yè)單位生產(chǎn)管理同樣有著很重要的作用。在財政預(yù)算管理新形勢下，如何結(jié)合公路養(yǎng)護(hù)事業(yè)單位特點做好預(yù)算管理工作是公路養(yǎng)護(hù)事業(yè)單位值得探討的課題。 本文以部門預(yù)算、國庫集中支付和政府采購等基本理論為基礎(chǔ)，以廣西公路養(yǎng)護(hù)事業(yè)單位為研究對象，結(jié)合實地調(diào)研的研究方法，探討適應(yīng)財政預(yù)算改革新形勢下公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理機(jī)制，提出了相應(yīng)的對策。 通過實地調(diào)研，對目前廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理現(xiàn)狀進(jìn)行了分析，包括廣西公路養(yǎng)護(hù)事業(yè)單位內(nèi)設(shè)機(jī)構(gòu)及其職能、預(yù)算管理組織機(jī)構(gòu)、預(yù)算管理環(huán)境和管理制度等，研究分析目前廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理存在的問題，在此基礎(chǔ)上，提出改進(jìn)和提高廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理工作的五點對策：1、通過采取宣傳、培訓(xùn)等一系列措施，調(diào)整內(nèi)設(shè)機(jī)構(gòu)職能、完善預(yù)算管理機(jī)構(gòu)、完善計劃管理和建立員工崗位責(zé)任制，以改善廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理環(huán)境；2、通過建立單位內(nèi)部預(yù)算編制流程規(guī)范以建立健全廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算編制流程制度；3、通過建立用款計劃申請及審核制度、完善單位經(jīng)費和資金支付管理制度、建立單位政府采購等制度以建立健全廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算執(zhí)行制度；4、通過建立年度預(yù)算編制及預(yù)算批復(fù)情況報告制度、月度預(yù)算執(zhí)行情況報告制度進(jìn)而建立健全廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理信息傳遞和溝通制度；5、通過建立單位內(nèi)部部門決算制度進(jìn)而規(guī)范廣西公路養(yǎng)護(hù)事業(yè)單位年度部門決算管理。 本文注重結(jié)合實際，從廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理的現(xiàn)實需要出發(fā)，從預(yù)算管理的環(huán)境治理到預(yù)算編制、預(yù)算執(zhí)行、預(yù)算信息傳遞與溝通、年度部門決算等預(yù)算管理環(huán)節(jié)的制度建設(shè)研究，提出了加強和規(guī)范廣西公路養(yǎng)護(hù)事業(yè)單位預(yù)算管理工作的對策，具有很強的可操作性，對國內(nèi)其他�。ㄗ灾螀^(qū)）相類似的公路養(yǎng)護(hù)事業(yè)單位有著現(xiàn)實的借鑒意義。
[Abstract]:Government budget is an important tool for government organizations to standardize the activities of financial distribution and an important lever for the government to regulate the economy. It reflects the policy intention of the government and relates to the good or bad of the social economic operation. Government budget management plays an extremely important role in government administration. The department (unit) budget is a part of the government budget, and budget management also plays an important role in the production management of public institutions. Under the new situation of financial budget management, how to do the budget management well according to the characteristics of highway maintenance institutions is a topic worthy of discussion by highway maintenance institutions. Based on the basic theories of department budget, treasury centralized payment and government procurement, this paper takes Guangxi highway maintenance institution as the research object, and combines the research method of field investigation. This paper probes into the budget management mechanism of highway maintenance institutions under the new situation of financial budget reform and puts forward corresponding countermeasures. Through field investigation, this paper analyzes the present situation of the budget management of Guangxi highway maintenance institutions, including the internal organization and its functions, the budget management organization, the budget management environment and the management system of Guangxi highway maintenance institution, etc. This paper studies and analyzes the problems existing in the budget management of Guangxi highway maintenance institutions at present. On this basis, it puts forward five measures to improve and improve the budget management of Guangxi highway maintenance institutions: 1, by adopting a series of measures, such as propaganda, training, etc. To adjust the functions of the internal organizations, perfect the budget management agencies, perfect the planning management and establish the staff post responsibility system, In order to improve the budget management environment of Guangxi highway maintenance institutions, to establish and perfect the budget compilation process system of Guangxi highway maintenance institutions by establishing the internal budgeting process standard of the units, and to establish the application and examination system for the use of funds plan, Perfecting the management system of unit funds and fund payments, establishing systems such as government procurement of units in order to establish and improve the budget execution system of Guangxi highway maintenance institutions. 4. By establishing an annual budget preparation system and a reporting system on budget approval, The system of monthly budget performance report further establishes and perfects the system of transmitting and communicating information on budget management of Guangxi highway maintenance institutions, and standardizes Guangxi highway maintenance institutions by establishing the final accounts system of departments within the units. Annual department final account management. This paper focuses on the actual situation, starting from the actual needs of budget management in Guangxi highway maintenance institutions, from the environmental management of budget management to budget preparation, budget execution, budget information transmission and communication. This paper studies the system construction of budget management links, such as annual department accounts, and puts forward countermeasures to strengthen and standardize the budget management work of Guangxi highway maintenance institutions, which has strong maneuverability. Similar highway maintenance institutions in other provinces (autonomous regions) have practical significance.
【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】：2013
【分類號】：U418.2;F542.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李萍;;我國地方政府采購中存在的問題與防治對策研究[J];濱州職業(yè)學(xué)院學(xué)報;2010年01期

2 李偉;;行政事業(yè)單位部門預(yù)算管理研究[J];財會月刊;2010年23期

3 徐柳華;;繼續(xù)深化國庫集中支付制度改革[J];山西財政稅務(wù)�？茖W(xué)校學(xué)報;2007年05期

4 劉佳;;國庫集中支付后海事部門財務(wù)管理的思考[J];交通財會;2009年01期

5 劉佳;;進(jìn)一步深化部門預(yù)算改革的若干思考[J];交通財會;2009年12期

6 楊再敏;;公路部門預(yù)算編制及預(yù)算項目支出控制要點[J];交通財會;2010年09期

7 牟華娟;;加強事業(yè)單位預(yù)算管理的思考[J];交通財會;2011年03期

8 吳頻;孫璐;丁其志;;淺析全面預(yù)算管理在海事部門中的應(yīng)用[J];交通財會;2011年07期

9 孔慶梅;王祖娟;;淺談國庫集中支付制度[J];綠色財會;2006年06期

10 李慶;;國庫集中支付下對農(nóng)業(yè)科研單位財務(wù)管理的思考[J];農(nóng)業(yè)科研經(jīng)濟(jì)管理;2009年03期

本文編號：1892713