青海省级行政单位预算编制优化研究

发布时间：2018-03-28 17:34

本文选题：省级行政单位　切入点：预算编制　出处：《兰州大学》2017年硕士论文

【摘要】：行政单位是按照一定的法律程序建立,行使国家权力、管理国家事务的各级国家机关。行政单位主要履行国家公共管理和服务职能,不直接承担社会生产职能,它工作所需的资金主要来自国家财政拨款。一段时期以来,行政单位的财务管理工作规范性执行不严格,预算编制不够细致,财政预算资金使用效率低下。为落实好新《预算法》提出的要求,更好发挥预算优化资源配置的功能,提高财政资金的使用效率,首先就要做好预算编制工作。为完善青海省级行政单位预算编制工作,本文以青海省省级行政单位为研究对象,基于部门预算编制相关理论和我国行政单位预算改革实践,借鉴国外部门预算编制经验,对青海省级行政单位预算编制现状进行了梳理,分析了青海省级行政单位预算编制存在的预算编制内容不完整、定额标准缺乏科学依据、项目预算编制过于粗放、预算编制时间不充分和预算编制组织不力等主要问题,剖析了产生这些问题的原因,提出了青海省级行政单位预算编制优化的总体思路和基本原则,并给出了构建全部门参与的预算编制体系、延长预算编制时间、全面实施综合预算管理、完善预算定额模式、健全项目审核和项目库制度、实施预算绩效评估机制和加强预算编制科学指导等具体优化对策。通过本文的研究,有助于促进新《预算法》中相关条例在青海省的更好落实,对于其它省行政单位也有一定的借鉴意义。
[Abstract]:Administrative units are state organs at all levels that are established in accordance with certain legal procedures, exercise state power and administer state affairs. Administrative units mainly perform the functions of public administration and service of the state, and do not directly assume the functions of social production. The funds required for its work are mainly from state financial allocations. For some time, the financial management work of administrative units has not been strictly enforced, and the budget preparation has not been meticulous enough. The use of financial budget funds is inefficient. In order to implement the requirements set forth in the new Budget Law, better bring into play the function of optimizing the allocation of resources in the budget, and improve the efficiency of the use of financial funds, In order to perfect the budget preparation of Qinghai provincial administrative units, this paper takes Qinghai provincial administrative units as the research object, based on the relevant theories of department budgeting and the practice of budget reform of administrative units in China. Using the experience of foreign departments for reference, this paper combs the present situation of budget establishment of provincial administrative units in Qinghai province, analyzes the incomplete content of budget compilation of provincial administrative units in Qinghai province, and lacks scientific basis of quota standard. The main problems of project budget preparation are too extensive, the budget preparation time is not sufficient and the budget preparation organization is weak. The causes of these problems are analyzed, and the general ideas and basic principles for optimizing the budget preparation of provincial administrative units in Qinghai are put forward. It also gives the construction of the budget making system in which the whole department participates, prolongs the budget preparation time, comprehensively implements the comprehensive budget management, consummates the budget quota mode, and perfects the project audit and project database system. Implementing the budget performance evaluation mechanism and strengthening the scientific guidance of budget preparation and other specific optimization countermeasures. Through the study of this paper, it is helpful to promote the better implementation of the relevant regulations in the new Budget Law in Qinghai Province. For other provincial administrative units also have certain reference significance.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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