發(fā)布時間：2018-04-26 15:04

  本文選題：財(cái)政管理 + 公共預(yù)算　； 參考：《中國財(cái)政科學(xué)研究院》2014年博士論文

【摘要】：在現(xiàn)實(shí)社會中,無論是個人家庭、企業(yè),抑或是政府的生存、運(yùn)轉(zhuǎn)都離不開資金的保障,進(jìn)一步說就是離不開對資金的籌集、分配的一系列謀劃。而政府預(yù)算,作為財(cái)政管理的核心,就是各級政府編制的政府資金收支計(jì)劃。政府預(yù)算的產(chǎn)生和發(fā)展是與現(xiàn)代法治國家和民主政治同步成長的,政府預(yù)算不僅是一個經(jīng)濟(jì)范疇,它還更多地涉及到政治層面的問題。可以說,公共預(yù)算是政府調(diào)節(jié)不同社會群體利益的重要工具,它跨越了政治、經(jīng)濟(jì)、社會和行政各大領(lǐng)域,是政府職能和社會政策的集中體現(xiàn)。黨的十八大提出,財(cái)政是國家治理的基礎(chǔ)和重要支柱,必須完善立法、明確事權(quán)、改革稅制、穩(wěn)定稅負(fù)、透明預(yù)算、提高效率,建立現(xiàn)代財(cái)政制度,實(shí)施全面規(guī)范、公開透明的預(yù)算制度。為今后我國各級政府的預(yù)算管理指明了發(fā)展的方向,也充分體現(xiàn)了完善預(yù)算管理的重大意義。從管理的一般意義而言,如現(xiàn)代著名管理學(xué)者西蒙指出的“管理就是決策’”,決策是管理的首要環(huán)節(jié)。從財(cái)政管理的特性而言,預(yù)算管理是財(cái)政管理的重要內(nèi)容和基礎(chǔ)支撐,它反映了國家參與國民生產(chǎn)總值分配的程度和財(cái)政活動的事權(quán)范圍,是落實(shí)公共政策的重要手段。因此,預(yù)算決策是財(cái)政管理,特別是預(yù)算管理的重要環(huán)節(jié),建立健全科學(xué)、有效的預(yù)算決策機(jī)制意義十分重大。本論文著眼于全面深化財(cái)政管理改革,遵循“確定選題—明確概念—理論分析—實(shí)證研究—提出對策”的研究思路,選取財(cái)政預(yù)算中的公共預(yù)算為研究重點(diǎn),從中國公共預(yù)算決策機(jī)制建設(shè)方面所存在的現(xiàn)實(shí)問題出發(fā),在吸收借鑒國內(nèi)外有關(guān)公共預(yù)算決策先進(jìn)研究成果的基礎(chǔ)上,采取理論與實(shí)踐相結(jié)合、歷史與現(xiàn)實(shí)相結(jié)合、國內(nèi)與國外相結(jié)合、一般分析與案例研究相結(jié)合的方法,對中國公共預(yù)算決策機(jī)制進(jìn)行了深入系統(tǒng)的研究,對我國公共預(yù)算決策的歷史沿革、現(xiàn)實(shí)狀況、存在的突出問題進(jìn)行了深入闡釋,對北京市公共預(yù)算決策機(jī)制進(jìn)行了典型剖析,在當(dāng)前公共預(yù)算決策的法律制度仍不健全的情況下,探求科學(xué)配置預(yù)算決策權(quán)力,拓展預(yù)算決策的方法,優(yōu)化決策程序等途徑,提高財(cái)政資金的使用效率和效果,進(jìn)而促進(jìn)經(jīng)濟(jì)社會健康可持續(xù)發(fā)展。本研究總體框架分為六章：第1章,導(dǎo)論。主要闡明了研究背景、意義,提出開展公共預(yù)算決策機(jī)制研究有助于加強(qiáng)社會主義市場經(jīng)濟(jì)體制建設(shè),加快轉(zhuǎn)變政府職能,推進(jìn)具有中國特色的公共財(cái)政管理理論體系建設(shè),提高公共資源配置的效率,具有重要的現(xiàn)實(shí)意義和理論價值。提出從公共預(yù)算決策理論、決策方法研究、決策參與者行為三個維度展開研究�？偨Y(jié)了方法思路、框架結(jié)構(gòu)、主要創(chuàng)新點(diǎn)與不足。第2章,公共預(yù)算決策理論透析。本部分主要是在研究決策、公共決策與公共預(yù)算決策三個層概念的基礎(chǔ)上,提出了公共預(yù)算決策公共性、政治性、法治性、公開性的四個特征；概括出公共預(yù)算決策的作用體現(xiàn)在四個方面,即實(shí)現(xiàn)公共資源的合理配置,提高政府宏觀調(diào)控能力,提高公共治理能力,推進(jìn)民主政治建設(shè)。論文認(rèn)為政治體制、文化背景、公民覺悟、經(jīng)濟(jì)社會狀況、技術(shù)條件等構(gòu)成了影響預(yù)算決策效果的因素。梳理概括了公共財(cái)政理論、公共選擇理論、新公共管理理論、科學(xué)決策理論和公共治理理論等相關(guān)理論,為研究分析中國公共預(yù)算決策機(jī)制提供理論依據(jù)。第3章,我國公共預(yù)算決策機(jī)制實(shí)踐考量。主要是以公共預(yù)算決策相關(guān)理論為指導(dǎo),從公共預(yù)算決策相關(guān)法制體系建設(shè)、決策職權(quán)配置、決策方法、決策程序、決策透明度等方面回顧了的我國公共預(yù)算決策的發(fā)展歷史、現(xiàn)狀,分析了存在的問題,提出問題產(chǎn)生的原因主要在于依法行政意識比較薄弱、政府職責(zé)不清、社會發(fā)展時期外部形勢復(fù)雜多變、相關(guān)改革不到位等,為改革創(chuàng)新我國公共預(yù)算決策機(jī)制提供分析基礎(chǔ)。第4章,北京市公共預(yù)算決策機(jī)制案例研究。立足于“解剖麻雀,分析典型”,從北京市預(yù)算決策制度、人大預(yù)算決策權(quán)力配置、預(yù)算決策方式、預(yù)算決策民主透明、預(yù)算決策的約束性等多方面,對北京市公共預(yù)算決策機(jī)制構(gòu)成、運(yùn)行、成效進(jìn)行研究,提出北京市公共預(yù)算決策機(jī)制存在的問題,并對在北京市開展公共預(yù)算決策機(jī)制方面的改革創(chuàng)新動態(tài)進(jìn)行評價介紹,為健全我國公共預(yù)算決策機(jī)制提供思路。第5章,發(fā)達(dá)國家公共預(yù)算決策機(jī)制的經(jīng)驗(yàn)借鑒。選取美國、德國、日本等發(fā)達(dá)國家作為研究對象,對其公共預(yù)算決策機(jī)制的歷史沿革、現(xiàn)實(shí)狀況及發(fā)展趨勢進(jìn)行深入分析,并做出客觀評價,提出了發(fā)達(dá)國家公共預(yù)算決策的經(jīng)驗(yàn)對我國的啟示,為健全我國公共預(yù)算決策機(jī)制提供“他山之石”。第6章,健全中國公共預(yù)算管理體制的政策建議。在理論研究、總體研究和案例分析的基礎(chǔ)上,結(jié)合中國經(jīng)濟(jì)社會發(fā)展的實(shí)際,論述了健全中國公共預(yù)算決策機(jī)制的緊迫性,提出了下一步的總體思路,主要包括：健全中國公共預(yù)算決策機(jī)制要遵循依法推進(jìn)、實(shí)事求是、注重績效、統(tǒng)籌協(xié)調(diào)四個原則；完善中國公共預(yù)算決策機(jī)制的路徑,需要全面貫徹《預(yù)算法》、強(qiáng)化法治約束,健全公共預(yù)算決策的權(quán)力配置體系,健全預(yù)算決策方式,完善預(yù)算績效管理,完善公共預(yù)算管理流程,健全預(yù)算決策的監(jiān)督體系等。同時,強(qiáng)化組織領(lǐng)導(dǎo),建立專家型、職業(yè)化的預(yù)算審查隊(duì)伍,加強(qiáng)政策宣傳和政策研究,深化電子政務(wù)建設(shè),為公共預(yù)算決策機(jī)制的構(gòu)建提供有力保障。本文在研究過程當(dāng)中,學(xué)習(xí)借鑒和參考了大量有關(guān)研究文獻(xiàn),既開闊了思維,增長了知識,在研究中堅(jiān)持辯證唯物主義的世界觀和方法論,努力在學(xué)術(shù)思想、研以致用上,彌補(bǔ)前人研究的不足,實(shí)現(xiàn)超越于同類研究的創(chuàng)新,主要是：從研究內(nèi)容上,以公共預(yù)算管理的邏輯起點(diǎn)---公共預(yù)算決策入手,突破當(dāng)前公共預(yù)算管理宏觀研究較多、深入細(xì)化研究較少的局限,深化和擴(kuò)展了公共預(yù)算管理決策的研究內(nèi)容,提高了公共預(yù)算管理決策研究的整體性、全面性；從研究視角上,突破了當(dāng)前就財(cái)政論財(cái)政和用理論框套實(shí)踐的思維定勢,對我國公共預(yù)算決策機(jī)制,從人大與政府間、政府內(nèi)部間,理論研究與案例研究相結(jié)合的角度進(jìn)行了多維分析,努力拓展公共預(yù)算管理研究的空間；從研究結(jié)論來看,本研究提出在堅(jiān)持和維護(hù)中國共產(chǎn)黨領(lǐng)導(dǎo)的多黨合作和政治協(xié)調(diào)制度的前提下,要明確人大政協(xié)、社會公眾、政府部門在預(yù)算決策中的職責(zé),拓展預(yù)算決策的方式方法,建立多層次、多方式的公共預(yù)算決策機(jī)制框架的政策主張。然而受各方面條件的限制,加上自身知識儲備不足和工作視野局限,本研究依然存在著許多不足,最突出的有三點(diǎn)：一是鑒于目前無論是理論界還是實(shí)際工作中,對預(yù)算決策概念、范圍缺乏權(quán)威的、明確的論述,可借鑒的資料比較有限,本文在理論論述方面還不夠深入；二是對公共財(cái)政管理及相關(guān)理論研究把握還欠深入,尤其在我國現(xiàn)行的經(jīng)濟(jì)政治管理體制條件下,如何將西方發(fā)達(dá)國家的先進(jìn)經(jīng)驗(yàn)與我國公共預(yù)算決策機(jī)制構(gòu)建改革創(chuàng)新有機(jī)結(jié)合上把握不深,需要進(jìn)一步加強(qiáng)研究思考:三是預(yù)算編制、執(zhí)行和監(jiān)督的需要進(jìn)一步分析,以建立一個科學(xué)、規(guī)范、高效、穩(wěn)健的公共預(yù)算管理體系,提高公共財(cái)政管理的決策過程。
[Abstract]:In real society, the existence of individual family, enterprises, or government is inseparable from the guarantee of funds. Further, it is inseparable from the collection of funds and a series of plans for distribution. The government budget, as the core of the financial management, is the plan of the government funds and expenditure compiled by government governments at all levels. The government budget is not only an economic category, but also more involved in the political level. It can be said that the public budget is an important tool for the government to regulate the interests of different social groups. It is a government function and society across the major fields of political, economic, social and administrative. The centralization of the policy is reflected. The eighteen Party Congress has proposed that finance is the basis and important pillar of national governance. It is necessary to improve the legislation, clear the power, reform the tax system, stabilize the tax burden, make the transparent budget, improve the efficiency, establish the modern financial system, implement the comprehensive and transparent budget system, and point out the budget management of our government at all levels in the future. The direction of development also fully embodies the great significance of improving the budget management. From the general significance of management, as Simon, a modern famous management scholar, points out that "management is decision", decision-making is the primary link of management. From the characteristics of financial management, budget management is an important content and basic support of financial management, and it is counter to it. The extent to which the state participates in the distribution of gross national product and the scope of the power of the financial activities is an important means to implement the public policy. Therefore, the budget decision is an important part of the financial management, especially the budget management. It is of great significance to establish a sound scientific and effective budget decision mechanism. The reform, following the research idea of "definite topic - clear concept - theoretical analysis - Empirical Study - putting forward countermeasures", selected public budgets in financial budget as the focus of research, starting from the practical problems existing in the construction of Chinese public budget decision-making mechanism, and advanced research on public budget decision-making at home and abroad. On the basis of the combination of theory and practice, combining history with reality, combining domestic and foreign, general analysis and case study, this paper makes a thorough and systematic study of the public budget decision-making mechanism in China, and makes a thorough study of the historical evolution, reality and outstanding problems of public budget decision in China. A typical analysis of the public budget decision-making mechanism in Beijing is carried out. Under the condition that the legal system of public budget decision is still unsound, it is necessary to explore the power of scientific allocation of budget decision, expand the method of budget decision, optimize the decision procedure and so on, improve the efficiency and effect of financial funds, and then promote the economic and social health. The overall framework of this study is divided into six chapters: first chapters, introduction. It mainly clarifies the background and significance of the research, and puts forward that the research on the public budget decision-making mechanism is helpful to strengthen the construction of the socialist market economy system, speed up the transformation of government functions, promote the construction of the public finance management theory system with Chinese characteristics, and raise the public public finance management system. The efficiency of resource allocation has important practical significance and theoretical value. It puts forward three dimensions of the public budget decision theory, the study of decision-making method and the behavior of decision-making participants. It summarizes the method idea, frame structure, main innovation points and shortcomings. The second chapter, public pre calculation theory dialysis. This part is mainly in the study of decision-making, On the basis of three concepts of public decision-making and public budget decision, the four characteristics of public budgeting, politics, rule of law and openness are put forward, and the function of public budget decision is reflected in four aspects, that is, to realize the rational allocation of public resources, to raise the government's macro regulation and control ability, and to improve the public governance ability. The paper considers that the political system, cultural background, citizen awareness, economic and social conditions, and technical conditions constitute the factors affecting the budget decision effect. The paper summarizes and summarizes the theory of public finance, public choice theory, new public management theory, scientific decision theory and public governance theory, for research and analysis. The national public budget decision-making mechanism provides theoretical basis. The third chapter, the practical consideration of the public budgetary decision-making mechanism in China. The public budgetary decision is mainly based on the public budgetary decision related theory. It is reviewed from the aspects of public budgetary decision related legal system construction, decision-making power allocation, decision-making method, decision procedure, decision transparency and so on. The development history, the status quo, analysis of the existing problems, the reasons are mainly due to the weak administrative consciousness of the law, the government is not clear, the external situation of the social development period is complex and changeable, the relevant reform is not in place, and so on to provide the basis for the reform and innovation of the public budget decision-making mechanism in China. The fourth chapter, the public preview of Beijing Based on "anatomic sparrow, analysis of typical", from the budget decision system of Beijing, the allocation of the power of budget decision, the way of budget decision, the democratic and transparent budget decision and the constraint of the budget decision, this paper makes a study on the constitution, operation and effect of the public budget decision mechanism in Beijing, and puts forward the public of Beijing city. The existing problems of the common budget decision-making mechanism and the evaluation of the dynamic reform and innovation of the public budget decision-making mechanism in Beijing are introduced, and the ideas for improving the public budget decision-making mechanism in China are provided. The fifth chapter, the experience of the developed countries' public budgetary decision-making mechanism, is selected as the Research of the developed countries such as the United States, Germany and Japan. It makes an in-depth analysis of the historical evolution, reality and development trend of its public budget decision-making mechanism, and makes an objective evaluation, puts forward the Enlightenment of the experience of the public budget decision-making in the developed countries to our country, and provides the "stone for other mountains" for the sound decision-making mechanism of the public budget in our country. The sixth chapter is to improve the administration of the public budget management system in China. On the basis of theoretical research, overall research and case analysis, combined with the reality of China's economic and social development, this paper expounds the urgency of perfecting the Chinese public budget decision-making mechanism and puts forward the general idea of the next step, which mainly includes: improving the Chinese public budget decision-making mechanism to follow the law, seeking truth from facts and paying attention to performance. To coordinate and coordinate the four principles and to improve the path of China's public budget decision-making mechanism, it is necessary to fully implement the budget law, strengthen the rule of law, improve the power allocation system of public budget decision-making, improve the mode of budget decision, perfect the budget performance management, improve the process of public budget management, and improve the supervision system of budget decision-making. To organize and lead, establish expert and professional budget review team, strengthen policy propaganda and policy research, deepen the construction of e-government, provide strong guarantee for the construction of public budget decision-making mechanism. In the course of the study, we learn and refer to a large number of relevant research literature, which broaden the thinking, increase knowledge and study in the study. Adhere to the world outlook and methodology of dialectical materialism, make great efforts to make up for the shortcomings of previous studies in academic thought, make up for the shortcomings of previous research, and realize the innovation beyond the same kind of research, mainly: from the content of the study, the logical starting point of public budget management - public budget decision in the hand, more macro research on the current public budget management The research content of public budget management decision has been deepened and expanded, and the research on public budget management has been improved and comprehensive and comprehensive. From the perspective of research, it breaks through the thinking setting of the current financial theory and theory frame set practice, and the public budget decision-making mechanism in China, from the people's Congress and the government. Between the government and the government, a multidimensional analysis is carried out on the basis of the combination of theoretical and case studies to expand the space for the study of public budget management. From the conclusion of the study, the research proposes to make clear the CPPCC, the public and the government under the premise of upholding and maintaining the multi party cooperation and political coordination system led by the Communist Party of China. The responsibility of the government department in the budget decision, the way of expanding the budget decision, the establishment of a multi-layered, multi mode public budget decision mechanism framework. However, under the constraints of various aspects, the lack of knowledge reserve and the limitations of the work field, there are many shortcomings in this study, and the most prominent are three points: first, In view of both the theoretical and practical work, the concept of budget decision, the scope of the budget decision-making, the lack of authoritative, clear exposition, the reference material is limited, this article is not enough in the theoretical discussion, two is not deep in the public financial management and related theoretical research, especially in China's current economic and political management. Under the system conditions, how to combine the advanced experience of western developed countries with the reform and innovation of the public budget decision-making mechanism of our country is not deeply grasped, and it is necessary to further strengthen the research. Three is the need for further analysis of budget compilation, implementation and supervision, in order to establish a scientific, standardized, efficient and robust public budget management system. To improve the decision-making process of public finance management.

【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.3
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本文編號：1806528