基于成本性態(tài)分析視角的公安經(jīng)費(fèi)管理研究
發(fā)布時(shí)間：2019-03-11 19:29
【摘要】：公安經(jīng)費(fèi)管理工作是確保公安機(jī)關(guān)履行職責(zé)、提高隊(duì)伍戰(zhàn)斗力的重要基礎(chǔ)。近年來,隨著不斷鞏固深化基層公安機(jī)關(guān)公用經(jīng)費(fèi)達(dá)標(biāo)成果,加之中央推行司法保障體制改革后,中央和省級(jí)政法轉(zhuǎn)移支付資金力度逐年加大,我市公安經(jīng)費(fèi)保障水平有了大幅提高,初步迎來歷史最好時(shí)期,長(zhǎng)期以來困擾公安工作發(fā)展的經(jīng)費(fèi)管理難題有了明顯緩解。然而公安工作尤其是公安辦案還存在著只強(qiáng)調(diào)客觀真實(shí)的發(fā)現(xiàn)、只強(qiáng)調(diào)實(shí)體公正的實(shí)現(xiàn)和維護(hù)的觀念,以及為了發(fā)現(xiàn)客觀真實(shí),為了實(shí)現(xiàn)和維護(hù)實(shí)體公正,可以不計(jì)成本甚至不擇手段的做法。所以,本文從成本性態(tài)角度來研究公安經(jīng)費(fèi)管理工作具有重要的現(xiàn)實(shí)意義。 本文首先介紹了研究背景,綜述了國內(nèi)外對(duì)公安經(jīng)費(fèi)管理的研究狀況,提出了研究的目的,闡明了研究的思路和研究的意義。 其次,本文從新形勢(shì)下公安經(jīng)費(fèi)管理現(xiàn)狀、特點(diǎn)、存在問題等著手,運(yùn)用管理學(xué)理論研究相結(jié)合、制度研究和案例研究等方法,闡述在公安經(jīng)費(fèi)管理中引入成本性態(tài)分析的必要性。 接著,本文按照“一切費(fèi)用的發(fā)生都是為某種產(chǎn)成品的制造而發(fā)生的”原則指導(dǎo)界定辦案業(yè)務(wù)支出范圍,根據(jù)經(jīng)濟(jì)學(xué)成本性質(zhì)劃分有關(guān)理論,將A市公安局的辦案業(yè)務(wù)成本劃分為固定辦案成本和變動(dòng)辦案成本,采集近兩年的數(shù)據(jù)進(jìn)行成本測(cè)算。 最后,在前文論述的基礎(chǔ)上,考慮到現(xiàn)有的政治、經(jīng)濟(jì)和體制條件,有針對(duì)性地從成本性態(tài)視角尋求公安經(jīng)費(fèi)管理部門提高科學(xué)理財(cái)水平的途徑和方法,從而有效利用現(xiàn)有資源,實(shí)現(xiàn)向管理要效益、向管理要戰(zhàn)斗力的目標(biāo),推動(dòng)公安工作全面協(xié)調(diào)可持續(xù)發(fā)展。
[Abstract]:The management of public security funds is an important basis to ensure that public security organs perform their duties and improve their combat effectiveness. In recent years, with the continuous consolidation and deepening of public funds for public security organs at the grass-roots level, and with the reform of the judicial security system carried out by the central authorities, the central and provincial governments and law transfer funds have been increasing year by year. The security level of public security funds in our city has been greatly improved, the best period of history has been ushered in initially, and the difficult problem of fund management, which has long plagued the development of public security work, has been relieved obviously. However, in the public security work, especially in the handling of public security cases, there is only emphasis on the discovery of objective truth, on the realization and maintenance of entity justice, and on the realization and maintenance of entity justice in order to discover the objective truth and to realize and maintain the entity justice. It can be done regardless of cost or even by any means. Therefore, it is of great practical significance to study the management of public security funds from the perspective of cost behavior. This paper first introduces the research background, summarizes the research situation of public security funds management at home and abroad, puts forward the purpose of the research, and clarifies the thinking and significance of the research. Secondly, this paper starts with the current situation, characteristics and existing problems of public security funds management under the new situation, using the methods of combining management theory research, system research and case study, etc. This paper expounds the necessity of introducing cost behavior analysis into public security fund management. Then, according to the principle that "all expenses are incurred for the manufacture of certain finished products", this paper defines the scope of business expenditure, and divides the relevant theories according to the nature of economic costs. The operation cost of A City Public Security Bureau is divided into fixed case cost and variable case cost, and the data of nearly two years are collected to calculate the cost. Finally, on the basis of the previous discussion and considering the existing political, economic and institutional conditions, this paper aims to find the ways and methods to improve the scientific financial management level of the public security funds management department from the perspective of cost and performance. Therefore, the existing resources can be effectively utilized to realize the goal of management and combat effectiveness, and to promote the overall coordinated and sustainable development of public security work.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D631.1
本文編號(hào)：2438556
[Abstract]:The management of public security funds is an important basis to ensure that public security organs perform their duties and improve their combat effectiveness. In recent years, with the continuous consolidation and deepening of public funds for public security organs at the grass-roots level, and with the reform of the judicial security system carried out by the central authorities, the central and provincial governments and law transfer funds have been increasing year by year. The security level of public security funds in our city has been greatly improved, the best period of history has been ushered in initially, and the difficult problem of fund management, which has long plagued the development of public security work, has been relieved obviously. However, in the public security work, especially in the handling of public security cases, there is only emphasis on the discovery of objective truth, on the realization and maintenance of entity justice, and on the realization and maintenance of entity justice in order to discover the objective truth and to realize and maintain the entity justice. It can be done regardless of cost or even by any means. Therefore, it is of great practical significance to study the management of public security funds from the perspective of cost behavior. This paper first introduces the research background, summarizes the research situation of public security funds management at home and abroad, puts forward the purpose of the research, and clarifies the thinking and significance of the research. Secondly, this paper starts with the current situation, characteristics and existing problems of public security funds management under the new situation, using the methods of combining management theory research, system research and case study, etc. This paper expounds the necessity of introducing cost behavior analysis into public security fund management. Then, according to the principle that "all expenses are incurred for the manufacture of certain finished products", this paper defines the scope of business expenditure, and divides the relevant theories according to the nature of economic costs. The operation cost of A City Public Security Bureau is divided into fixed case cost and variable case cost, and the data of nearly two years are collected to calculate the cost. Finally, on the basis of the previous discussion and considering the existing political, economic and institutional conditions, this paper aims to find the ways and methods to improve the scientific financial management level of the public security funds management department from the perspective of cost and performance. Therefore, the existing resources can be effectively utilized to realize the goal of management and combat effectiveness, and to promote the overall coordinated and sustainable development of public security work.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D631.1
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