山东省行政事业单位资产管理改革研究

发布时间：2019-05-07 05:08

【摘要】：行政事业单位资产是国有资产的重要组成部分，随着社会主义市场经济的发展和公共财政制度的完善，行政事业资产总量、规模不断扩大。长期以来，国有资产管理的研究集中在经营性国有资产领域，对行政事业单位资产的关注较少。加强行政事业单位资产管理，可以优化资源配置、防止重复建设；可以发挥资产效益，节约财政资金；可以防止国有资产流失，保护国有资产完整；可以规范收入分配秩序，从源头上防止腐败。本文旨在公共管理理论的指导下，借鉴国内外的成功经验，选取山东省行政事业单位资产作为研究对象，在分析其存在问题的基础上，提出相应对策建议。首先，论文对行政事业单位资产管理研究中涉及的行政事业单位及行政事业单位资产等相关概念进行了界定，并总结了相关领域国内外研究成果，阐述了委托代理理论、产权理论等相关理论；其次，论文回顾了全国行政事业单位资产管理的历史沿革，对山东省行政事业单位资产管理现状进行了定性和定量描述，总结了资产管理取得的成果和存在的问题；再次，对国内外的行政事业单位国有资产管理体制做了总结和分析，比较了各种模式的优点和缺点，为山东省行政事业单位资产管理改革提供有益的借鉴；最后，结合山东省实际，，提出了完善资产管理体制、推进资产管理与预算管理和财务管理相结合、加强行政事业单位资产公用共享、实行动态化资产报告制度，以及加强资产使用绩效评价等对策建议。
[Abstract]:The assets of administrative institutions are an important part of state-owned assets. With the development of socialist market economy and the perfection of public finance system, the total amount of administrative assets and the scale of administrative institutions continue to expand. For a long time, the research on the management of state-owned assets has focused on the field of state-owned assets in operation, and less attention has been paid to the assets of administrative institutions. Strengthening the asset management of administrative institutions can optimize the allocation of resources and prevent duplication of construction; it can bring the benefits of assets into play and save financial funds; it can prevent the loss of state-owned assets and protect the integrity of state-owned assets; Can standardize the income distribution order, from the source to prevent corruption. Under the guidance of the theory of public management and the successful experience at home and abroad, this paper chooses the assets of administrative institutions in Shandong Province as the research object, and puts forward the corresponding countermeasures and suggestions on the basis of analyzing the existing problems. First of all, this paper defines the related concepts of administrative institutions and assets of administrative institutions involved in the research of assets management of administrative institutions, summarizes the domestic and foreign research results in related fields, and expounds the principal-agent theory. Property rights theory and other related theories; Secondly, the paper reviews the historical evolution of asset management in administrative institutions throughout the country, describes the current situation of asset management in administrative institutions in Shandong province qualitatively and quantitatively, and summarizes the achievements and existing problems in asset management. Thirdly, it summarizes and analyzes the state-owned assets management system of administrative institutions at home and abroad, compares the advantages and disadvantages of various models, and provides useful reference for the asset management reform of administrative institutions in Shandong Province. Finally, according to the reality of Shandong Province, it puts forward to perfect the asset management system, promote the combination of asset management and budget management and financial management, strengthen the public sharing of assets in administrative institutions, and implement the dynamic asset reporting system. And strengthen asset use performance evaluation and other countermeasures.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F123.7

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