广州市教育公共财政精细化管理案例研究
发布时间：2019-06-15 16:13
【摘要】：管理和技术是推动经济发展的两个车轮,同发达国家相比,我们在管理水平上的差距比技术上的差距更大。近年来,尽管我国各级政府对教育事业的公共财政投入逐年增长,但社会各界对加大公共财政对教育事业投入的呼声仍不断高涨。这里面既有教育事业发展对资金需求不断增长与公共财政资金有限之间的矛盾,更重要的则是资金管理方面尚需不断完善的问题。目前教育经费管理中“重投入、轻支出、重分配、轻管理、重进度、轻绩效”的现象普遍存在,不仅造成财政资金闲置、浪费、效益低下等问题,甚至影响到党和国家重大政策的有效贯彻落实。公共财政管理的首要任务是筹集政府履行职能所需的财政收入,合理安排财政支出,满足社会公共需要,促进经济社会又好又快发展。财政管理水平的高低,直接影响财政职能作用的发挥和财政资金的使用效率。2012年,国家财政性教育经费占GDP的比例首次实现了4%的目标,这是我国教育史上的重要里程碑。随着财政教育投入的大幅增加,如何加强教育公共财政精细化管理、用好管好教育经费的任务更突出,要求更迫切,社会关注度更高。2013年教育部印发《教育部关于开展“教育经费管理年”活动进一步用好管好教育经费的通知》,这是我国首次以部门名义在全国自上而下、系统的开展“经费管理年活动”,可见加强教育经费管理的迫切性和教育部的决心之坚定。新公共管理理论认为,公共管理与企业管理之间不存在本质区别,精细化管理理念同样适用于公共管理领域。结合目前国内外对教育公共财政精细化管理的研究相对较少且主要集中在经费分配和内部财务制度管理等的现状,本文拟通过广州市教育公共财政管理的研究,采用文献研究、案例研究、调查研究等方法,通过分析广州市教育公共财政管理历史沿革、存在问题、2011-2013年教育公共财政精细化管理实践以及取得成效,重点就教育公共财政预算编制、执行、监督精细化管理进行机理分析,对进一步推进公共财政精细化管理提出具体的启示建议:一是提升公共财政管理主体的精细化管理意识,二是细化预算编制管理,三是加快推进绩效预算进程,四是推进公共财政管理精细化运作的一体化平台和体系建设。
[Abstract]:Management and technology are the two wheels to promote economic development. Compared with developed countries, the gap in management level is greater than that in technology. In recent years, although the public financial investment of governments at all levels in our country has increased year by year, the call from all walks of life for increasing the investment of public finance in education is still rising. There is a contradiction between the growing demand for funds and the limited funds of public finance in the development of education, and more importantly, the problem of fund management still needs to be improved. At present, the phenomenon of "heavy investment, light expenditure, heavy distribution, light management, emphasis on progress and light performance" in the management of educational funds not only causes problems such as idle financial funds, waste, low efficiency and so on, but also affects the effective implementation of major policies of the Party and the state. The primary task of public financial management is to raise the financial revenue needed by the government to perform its functions, to arrange the fiscal expenditure reasonably, to meet the social needs, and to promote the good and rapid development of the economy and society. The level of financial management directly affects the function of finance and the efficiency of the use of financial funds. In 2012, the proportion of national financial education funds to GDP achieved the goal of 4% for the first time, which is an important milestone in the history of education in China. With the sharp increase of financial investment in education, how to strengthen the fine management of public finance of education, the task of making good use of educational funds is more prominent, the requirements are more urgent, and the degree of social concern is higher. In 2013, the Ministry of Education issued the Circular of the Ministry of Education on the implementation of the "year of Management of Educational funds" to further make good use of educational funds, which is the first time that China has made good use of educational funds in the name of departments throughout the country. The systematic development of "annual activities of fund management" shows the urgency of strengthening the management of educational funds and the firm determination of the Ministry of Education. According to the new public management theory, there is no essential difference between public management and enterprise management, and the fine management concept is also suitable for the field of public management. Combined with the present situation that the research on fine management of educational public finance at home and abroad is relatively few and mainly focuses on the allocation of funds and the management of internal financial system, this paper intends to analyze the historical evolution and existing problems of educational public financial management in Guangzhou through the study of educational public finance management in Guangzhou, literature research, case study, investigation and research, etc. From 2011 to 2013, the practice and achievements of fine management of educational public finance are analyzed, with emphasis on the mechanism analysis of fine management of public finance budget, implementation and supervision, and some concrete suggestions are put forward to further promote the fine management of public finance: first, to enhance the fine management consciousness of the main body of public financial management, second, to refine the budget preparation and management, and third, to speed up the process of promoting the performance budget, The fourth is to promote the integrated platform and system construction of the fine operation of public financial management.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
本文编号：2500345
[Abstract]:Management and technology are the two wheels to promote economic development. Compared with developed countries, the gap in management level is greater than that in technology. In recent years, although the public financial investment of governments at all levels in our country has increased year by year, the call from all walks of life for increasing the investment of public finance in education is still rising. There is a contradiction between the growing demand for funds and the limited funds of public finance in the development of education, and more importantly, the problem of fund management still needs to be improved. At present, the phenomenon of "heavy investment, light expenditure, heavy distribution, light management, emphasis on progress and light performance" in the management of educational funds not only causes problems such as idle financial funds, waste, low efficiency and so on, but also affects the effective implementation of major policies of the Party and the state. The primary task of public financial management is to raise the financial revenue needed by the government to perform its functions, to arrange the fiscal expenditure reasonably, to meet the social needs, and to promote the good and rapid development of the economy and society. The level of financial management directly affects the function of finance and the efficiency of the use of financial funds. In 2012, the proportion of national financial education funds to GDP achieved the goal of 4% for the first time, which is an important milestone in the history of education in China. With the sharp increase of financial investment in education, how to strengthen the fine management of public finance of education, the task of making good use of educational funds is more prominent, the requirements are more urgent, and the degree of social concern is higher. In 2013, the Ministry of Education issued the Circular of the Ministry of Education on the implementation of the "year of Management of Educational funds" to further make good use of educational funds, which is the first time that China has made good use of educational funds in the name of departments throughout the country. The systematic development of "annual activities of fund management" shows the urgency of strengthening the management of educational funds and the firm determination of the Ministry of Education. According to the new public management theory, there is no essential difference between public management and enterprise management, and the fine management concept is also suitable for the field of public management. Combined with the present situation that the research on fine management of educational public finance at home and abroad is relatively few and mainly focuses on the allocation of funds and the management of internal financial system, this paper intends to analyze the historical evolution and existing problems of educational public financial management in Guangzhou through the study of educational public finance management in Guangzhou, literature research, case study, investigation and research, etc. From 2011 to 2013, the practice and achievements of fine management of educational public finance are analyzed, with emphasis on the mechanism analysis of fine management of public finance budget, implementation and supervision, and some concrete suggestions are put forward to further promote the fine management of public finance: first, to enhance the fine management consciousness of the main body of public financial management, second, to refine the budget preparation and management, and third, to speed up the process of promoting the performance budget, The fourth is to promote the integrated platform and system construction of the fine operation of public financial management.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
【参考文献】
相关期刊论文 前2条
1 毛春梅;王留军;;成本效益视角下行政决策效率优化研究[J];领导科学;2014年02期
2 苏永明;高世平;;清水县义务教育保障经费精细化管理做法与成效[J];财会研究;2012年14期
，本文编号：2500345
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