本文選題：團場 + 財政財務改革��； 參考：《石河子大學》2014年碩士論文

【摘要】：伴隨著全國經濟的發(fā)展，“穩(wěn)疆興疆，富民戍邊”是中央賦予兵團新的使命，這就要求兵團既要成為穩(wěn)定新疆的中堅力量，又要積極融入新疆經濟跨越式發(fā)展中。全面的改革成為兵團完成這一重要使命的必經之路，鑒于兵團團場的實際情況，財政財務改革顯得尤為重要，也只有改革才能使其更好的適應和促進市場經濟和兵團現(xiàn)實發(fā)展。在中央召開新疆工作座談會之后，兵團各級通過不懈努力，圓滿完成各項目標任務，綜合實力有了明顯改善。但與此同時，兵團政企不分，事權與財權不對等，財政財務混亂等問題也日益凸顯，團場實施政企分離，財政財務分離已到亟需解決的時代。兵團在2012年財政工作會議上提出“十二五”期間兵團財政工作的主要任務是要通過3到5年時間，理順兵團財政的縱橫向關系，統(tǒng)籌整合內部財政財務資源，改革內部收入分配關系，深入研究兵團的特殊性，建立具有兵團特色的科學、規(guī)范、高效的財政財務體系及運行機制。進入2013年，為了深化團場改革，進一步實現(xiàn)政企分離，針對團場現(xiàn)行存在的問題，兵團提出團場財政財務改革三步走道路，第一步就是八個試點團場改革，將團場黨政軍企職能徹底分離，探索團場發(fā)展的新道路，然后將試點團場再擴大16個，改革到24個團場，最后在全兵團全面實施財政財務改革。 本文按照現(xiàn)狀闡述——改革案例——對策及保障措施這個思路，結合調查研究法和個案分析法等方法，對團場財政財務改革過程中存在的財政和財務兩方面的問題進行分析，闡述團場財政財務現(xiàn)行管理體制，現(xiàn)行改革方案，提出相應的解決措施。 通過研究分析發(fā)現(xiàn)，團場財政財務改革存在許多問題，在對試點團場改革具體案例進行分析后，同時考慮改革過程中的風險并對針對可能出現(xiàn)的風險提出解決對策，例如降低連隊領導干部內退的年齡界限、做好人員的思想工作、采取合理績效考核等有益措施來解決剩余勞動力安置問題，，降低改革風險。最后，為保障團場財政財務改革在今后兩年甚至更長時間里的全面實施，本文提出完善團場預算管理體系、增加團場資金來源、加強財會隊伍建設等保障措施。
[Abstract]:With the development of national economy, it is the new mission that the central government has entrusted the Corps with the task of "stabilizing Xinjiang and prospering Xinjiang, enriching the people and defending the border", which requires the corps to become the backbone of the stability of Xinjiang and actively integrate into Xinjiang's economic development by leaps and bounds. Comprehensive reform has become the only way for the Corps to complete this important mission. In view of the actual situation of the Corps, the financial and financial reform is particularly important, and only the reform can make it better adapt to the market economy and promote the real development of the Corps. After the Central Committee convened a forum on Xinjiang work, through unremitting efforts at all levels, the Corps successfully completed all its target tasks, and its overall strength improved markedly. But at the same time, Bingtuan is not divided between government and enterprise, power and financial power is not equal, financial chaos and other issues have become increasingly prominent, the implementation of the separation of government and enterprise, financial separation has reached an era that needs to be solved. At the 2012 financial work conference, the Corps put forward that the main task of the financial work of the Corps during the 12th Five-Year Plan period is to straighten out the vertical and horizontal relationship of the financial affairs of the Corps through three to five years, and to coordinate and integrate the internal financial resources. Reform the relationship of internal income distribution, deeply study the particularity of bingtuan, establish a scientific, standardized and efficient financial system and operating mechanism with characteristics of bingtuan. In 2013, in order to deepen the reform of the league field and further realize the separation of government and enterprises, in view of the existing problems in the field, the Bingtuan put forward the three-step road of the financial and financial reform of the league farm. The first step is the reform of eight pilot groups. The functions of the party, government, and military enterprises in the regiment were completely separated, and a new road for the development of the regiment was explored. Then, the pilot farm was expanded to 16, reformed to 24, and the fiscal and financial reform was carried out in the whole corps in an all-round way. According to the present situation, this paper expounds the ideas of "case of reform", countermeasures and safeguard measures, combining the methods of investigation and research and case analysis, to analyze the problems in both finance and finance in the course of financial reform of the regiment. This paper expounds the current management system and current reform scheme of the finance and finance of the regiment, and puts forward the corresponding solutions. Through the research and analysis, it is found that there are many problems in the financial and financial reform of the regiment. After analyzing the specific cases of the reform of the pilot farm, we consider the risks in the process of reform and put forward solutions to the possible risks. For example, lowering the age limit of retreating of company leading cadres, doing well the ideological work of personnel, taking reasonable performance appraisal and other beneficial measures to solve the problem of surplus labor placement and reducing the reform risk. Finally, in order to ensure the overall implementation of the financial reform in the next two years or even longer, this paper puts forward some safeguard measures, such as perfecting the budget management system, increasing the sources of funds and strengthening the construction of the financial and accounting contingent.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F302.6

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