本文選題：政府購(gòu)買　切入點(diǎn)：社區(qū)公共衛(wèi)生服務(wù)　出處：《長(zhǎng)安大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在政府購(gòu)買公共服務(wù)領(lǐng)域，西方國(guó)家已經(jīng)取得了豐碩的成果。近年來(lái)，我國(guó)地方政府如上海、廣州在政府購(gòu)買社會(huì)組織服務(wù)方面也做了探索并取得一些成效。在國(guó)際、國(guó)內(nèi)的雙重背景下，我國(guó)將政府購(gòu)買社會(huì)組織公共服務(wù)上升為國(guó)家決策。推動(dòng)事業(yè)單位分類改革和轉(zhuǎn)變政府職能，讓政府購(gòu)買服務(wù)作為一項(xiàng)改革獲得了前所未有的發(fā)展機(jī)遇。非營(yíng)利組織的非營(yíng)利性宗旨，使其在公益性越強(qiáng)的服務(wù)中越是成為主要的提供主體，這些服務(wù)涉及眾多領(lǐng)域，，如教育、醫(yī)療衛(wèi)生、社會(huì)服務(wù)、科研等,非營(yíng)利組織為改善人類生活、促進(jìn)社會(huì)發(fā)展發(fā)揮著巨大的貢獻(xiàn)。因此，政府可以通過(guò)購(gòu)買服務(wù)的方式將公共服務(wù)交由非營(yíng)利組織提供。 基于公共產(chǎn)品（物品）理論、政府/市場(chǎng)失靈理論和委托—代理理論，非營(yíng)利組織參與政府購(gòu)買社區(qū)公共衛(wèi)生服務(wù)，在此基礎(chǔ)上，本文對(duì)社區(qū)公共衛(wèi)生服務(wù)的預(yù)算管理進(jìn)行研究。在厘清我國(guó)社區(qū)公共衛(wèi)生服務(wù)機(jī)構(gòu)預(yù)算管理概述的基礎(chǔ)上，分析了社區(qū)公共衛(wèi)生機(jī)構(gòu)預(yù)算管理存在的問(wèn)題，包括收入不易確定、預(yù)算編制簡(jiǎn)單，流于形式、內(nèi)部管理活動(dòng)開展不足等。并對(duì)問(wèn)題產(chǎn)生的內(nèi)外部原因進(jìn)行了剖析。其中，外部原因包括制度規(guī)范的缺失、外部監(jiān)督的不力；內(nèi)部原因是主要原因，包括預(yù)算管理意識(shí)的淡薄、預(yù)算內(nèi)容過(guò)于簡(jiǎn)單、預(yù)算執(zhí)行缺乏應(yīng)有的監(jiān)督，內(nèi)部控制制度缺失等。針對(duì)前面提出的問(wèn)題，依據(jù)現(xiàn)有的相關(guān)法規(guī)，有針對(duì)性地提出了相應(yīng)的對(duì)策措施，包括制定預(yù)算法規(guī)，建立預(yù)算編制體系；建立內(nèi)部控制制度，做好基礎(chǔ)管理工作、加強(qiáng)預(yù)算管理意識(shí)，做好預(yù)算編制工作、完善監(jiān)督評(píng)價(jià)機(jī)制等。 最后，本文的貢獻(xiàn)之處在于對(duì)政府購(gòu)買非營(yíng)利組織服務(wù)的預(yù)算管理作了研究，并為政府購(gòu)買公共服務(wù)提供了一個(gè)行業(yè)（社區(qū)公共衛(wèi)生）的預(yù)算管理的雛形。政府購(gòu)買社會(huì)組織服務(wù)是推動(dòng)事業(yè)單位分類改革和轉(zhuǎn)變政府職能的重大舉措，因此，論文選題具有一定實(shí)用價(jià)值。
[Abstract]:In the field of government purchase of public services, Western countries have made fruitful achievements. In recent years, local governments in China, such as Shanghai and Guangzhou, have also explored and achieved some results in the area of government purchase of social organization services. Under the dual background of our country, the government buys the public service of the social organization into the national decision-making, and promotes the reform of the classification of the public institution and the transformation of the government function. The non-profit purpose of the non-profit organizations is to make them become the main providers in the public welfare service, these services involve many fields. For example, education, health care, social services, scientific research and so on, non-profit organizations play a great role in improving human life and promoting social development. Therefore, the government can provide public services to non-profit organizations by purchasing services. Based on public goods (goods) theory, government / market failure theory and principal-agent theory, non-profit organizations participate in government purchase of community public health services. This paper studies the budget management of community public health service. On the basis of clarifying the overview of the budget management of community public health service institutions in China, this paper analyzes the problems existing in the budget management of community public health institutions, including the difficulty of determining the income. The internal and external reasons of the problems are analyzed. Among them, the external reasons include the lack of institutional norms, the lack of external supervision, the internal reasons are the main reasons. Including a weak sense of budget management, too simple budget content, lack of due supervision over budget execution, lack of internal control system, etc. In view of the problems raised earlier, according to the existing relevant laws and regulations, The corresponding countermeasures are put forward, including the establishment of budget laws and regulations, the establishment of budget compilation system, the establishment of internal control system, the improvement of basic management, the strengthening of budget management consciousness, and the preparation of budget. Improve the supervision and evaluation mechanism. Finally, the contribution of this paper lies in the study of the budget management of the government purchasing the services of non-profit organizations. It also provides an embryonic form of budget management for the government to purchase public services (community public health). The purchase of social organization services by the government is an important measure to promote the reform of the classification of public institutions and to transform the functions of the government. The selection of the thesis has certain practical value.
【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)】：F810.6

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