深圳市某区政府理财案例分析

发布时间：2018-03-02 07:38

本文关键词： 政府理财基层政府公共就业服务项目支出　出处：《深圳大学》2017年硕士论文　论文类型：学位论文

【摘要】：在当前中国国情下,政府支出规模日趋增大,对经济社会发展产生着深远的影响,在这个大背景下对政府理财问题进行研究有着较大的现实意义。本文分析了政府理财与企业理财、家庭(个人)理财的区别和联系,梳理了基层政府理财的特殊性。本文选取了经济发达的深圳市某区基层政府作为研究对象,对政府公共就业服务项目支出案例分析,剖析政府部门在财政资金的制度设计、资金分配、资金运行和使用等政府理财全过程中存在的资金利用效率不高的情况,继而分析问题产生的原因及带来的结果。由于深圳市某区政府理财在预算编制、预算审批、资金运用、资金使用绩效评价方面都存在薄弱环节和问题,最直接的后果是产生了数额较大的国库现金,以及缺乏对资金使用产生的社会效益和经济效益的评估,导致的财政资金的浪费和效率损失。提高深圳市某区政府理财水平的工作任务任重道远、纷繁复杂。本文主要从两方面的途径来进行重点提出解决措施,一是要治标,从现状和实际出发,针对各方面的原因造成国库现金余额规模较大的情况,探讨利用鲍莫尔模型、米勒—奥尔模型进行定量分析,对国库现金进行管理,使政府闲置资金能够实现保值增值;二是要治本,从财政支出绩效评价出发,探讨如何加强政府支出资金的绩效管理,倒逼政府部门切实解决“预算编制、预算审批、资金运用”等过程存在的问题,并加强政府资金绩效评价结果的运用,以节约和有效利用资金,提高政府理财水平。本文将从深圳市基层政府的视角进行政府理财的研究分析,并通过具体项目支出案例进行分析,不同于大多数文献集中研究政府理财的中、宏观问题。希望本文能够为提升基层政府理财水平提供思路,以利于基层政府盘活财政存量资金,优化财政支出方式。
[Abstract]:Under the current situation of China, the scale of government expenditure is increasing day by day, which has a profound impact on economic and social development. Under this background, it is of great practical significance to study the problem of government financing. This paper analyzes the difference and relationship between government finance and enterprise finance, family (personal) financial management. Combing the particularity of grass-roots government financial management, this paper selects the grass-roots government of a district in Shenzhen as the research object, analyzes the case of the government public employment service project expenditure, and analyzes the system design of the government department in the financial fund. The inefficient use of funds in the whole process of government financial management, such as the allocation of funds, the operation and use of funds, and the subsequent analysis of the causes of the problems and the results brought about. There are weak links and problems in the performance evaluation of the use of funds, the most direct result of which is the creation of large amounts of treasury cash, as well as the lack of an assessment of the social and economic benefits of the use of funds. The task of improving the financial management level of a district in Shenzhen has a long way to go and is complicated. This paper mainly puts forward two ways to solve the problem, one is to deal with the symptoms, and the other is to deal with the symptoms. From the point of view of the present situation and the reality, aiming at the large scale of treasury cash balance caused by various reasons, this paper discusses the use of Bowmore model and Miller-Orr model to carry out quantitative analysis to manage the treasury cash. To enable the idle funds of the government to maintain and increase their value; second, to deal with the root causes, discuss how to strengthen the performance management of government expenditure funds from the performance evaluation of fiscal expenditure, and force the government departments to solve the problem of "budget preparation, budget examination and approval," The problems existing in the process of using funds, and strengthening the application of the results of performance evaluation of government funds, in order to economize and effectively utilize funds and improve the level of government financial management, will be studied and analyzed from the perspective of the basic level of government in Shenzhen City. And through specific project expenditure case analysis, different from most of the literature focused on government financial management, macro issues. I hope this paper can improve the grass-roots government financial management level to provide ideas, In order to facilitate grass-roots governments to revitalize the financial stock of funds, optimize the mode of fiscal expenditure.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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