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安徽省气象局财务精细化管理研究

发布时间:2018-05-04 12:01

  本文选题:事业单位 + 科学化 ; 参考:《安徽大学》2014年硕士论文


【摘要】:随着社会公共财政改革的不断发展,以及《国务院关于进一步加强气象工作的通知》,气象事业在人们的生活中占据着越来越重要的位置,中央财政部门对气象业务的投入也在逐年增加,气象事业保持了一个良好的发展势头,并取得了举世瞩目的成就。但是,随着中央投入的加大,对这些资金投入的管理和使用成为了气象事业发展过程中需要重点关注的问题,传统的财务管理模式在一定程度上已经很难适应现代发展的需要,相对于传统的粗放式财务管理模式,精细化管理是全新的理论与概念,主要目标是明确财务管理的定位与功能,通过信息化、标准化、规范化的管理方式,形成完善的工作管理制度、问责制与评估体系,有效提升财务管理的效率与管理质量。 实行精细化管理的财务模式是新形势下气象事业发展的需要,是对现有财务管理方式、方法的完善和规范,从某种意义上说,也是对财务管理方式的一次改革。气象部门实行“双重领导、部门为主”的管理体制,加之市县气象局所具有的“点多面广、高度分散”、单位小、人员少的特点,在尊重和保护其行使独立法人权利的前提下,实行精细化管理具有客观必要性。通过精细化管理可以进一步规范成本管理等财务活动,提高监督制约能力,加大风险防控手段,从而确保资金的安全有效使用,提供科学可行的财务分析数据,更为科学理财提供决策依据。为此,气象部门在保障经济社会发展、国家安全和可持续发展的基础上,通过全面提高财务管理的科学化精细化水平,将部门预算等改革落实到财务工作的各个方面,将财务管理工作紧扣科学发展,做到谋划好发展,保障好发展,统筹好发展,推动气象事业又好又快的健康发展,并为建设具有世界先进水平的气象现代化体系提供保障。 本文共分五个章节内容,在前人研究的基础上详细阐述了事业单位财务精细化管理的内涵、特征和意义,再通过剖析安徽省气象局财务管理的现状,指明存在的弊端并引出实施财务精细化管理的必要性;同时,以安徽省气象局为研究对象,重点论述了财务精细化管理模式的内容,包括基本原则、主要目标、主要内容以及工作流程,并通过具体数据阐明了实施财务精细化管理带来的显著成效;最后通过分析气象部门财务管理的特点,提出进一步完善财务精细化管理的具体措施。 本文的特色之处在于,借鉴国内外对财务管理研究的一些成熟经验和做法,同时结合气象部门这一特殊体制的参公管理的事业单位,并以安徽省气象局为例论述实施精细化管理的必要性以及成效,为气象系统以及其他事业单位开展精细化管理提供一定程度可以借鉴的内容。
[Abstract]:With the continuous development of the reform of social public finance and the State Council's Circular on further strengthening Meteorological work, meteorological undertakings are playing an increasingly important role in people's lives. The central financial department's investment in meteorological business is also increasing year by year. The meteorological industry has maintained a good development momentum and made remarkable achievements. However, with the increase of central investment, the management and use of these funds has become a key issue in the process of meteorological development. To some extent, the traditional financial management model has been difficult to adapt to the needs of modern development. Compared with the traditional extensive financial management mode, fine management is a new theory and concept, the main goal is to define the position and function of financial management, through information, standardization, standardized management, Form a perfect job management system, accountability and evaluation system, effectively improve the efficiency and management quality of financial management. The financial mode of fine management is the need of the development of meteorological cause under the new situation, the perfection and standardization of the existing financial management methods, and, in a certain sense, the reform of the financial management mode. The meteorological departments implement a management system of "double leadership and sector-based," in addition to the characteristics of the city and county meteorological offices, which are characterized by "wide and highly dispersed points," small units and fewer personnel, under the premise of respecting and protecting their exercise of the rights of independent legal persons, It is necessary to carry out fine management. The fine management can further standardize the financial activities such as cost management, improve the ability of supervision and restriction, increase the means of risk prevention and control, ensure the safe and effective use of funds, and provide scientific and feasible financial analysis data. More scientific financial management to provide decision-making basis. To this end, on the basis of ensuring economic and social development, national security and sustainable development, the meteorological department, by comprehensively improving the scientific and refined level of financial management, implements the reform of the department's budget into all aspects of financial work. The work of financial management should be closely linked to the scientific development, so as to plan well for development, ensure good development, coordinate well development, promote the sound and rapid development of meteorological undertakings, and provide guarantee for the construction of a modern meteorological system with advanced levels in the world. This paper is divided into five chapters, on the basis of previous studies, this paper expounds in detail the connotation, characteristics and significance of financial fine management in institutions, and then analyzes the current situation of financial management in Anhui Meteorological Bureau. At the same time, taking the Anhui Meteorological Bureau as the research object, the contents of the financial fine management mode, including the basic principles, the main objectives, are discussed. The main content and workflow, and through the specific data to clarify the implementation of financial refinement management brought about remarkable results; finally, through the analysis of the characteristics of the meteorological department financial management, put forward further improvement of the specific measures of financial refinement management. The characteristics of this paper are that we can draw lessons from some mature experience and practice of financial management research at home and abroad, and combine with meteorological department, a special system of public management institutions, Taking Anhui Meteorological Bureau as an example, the necessity and effect of implementing fine management are discussed, which can be used for reference to some extent for meteorological system and other institutions to carry out fine management.
【学位授予单位】:安徽大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:P4;F275

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