政府投资项目财政专项核查研究

发布时间：2018-01-29 05:22

本文关键词： 政府投资项目财政监管财政专项核查　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：政府投资项目是政府为履行其政治管理职能和社会管理职能,投入财政资金开展的固定资产投资项目。政府投资项目是全社会固定资产的重要组成部分,所有的政府投资项目都关乎民生,因此广受社会的关注。自1998年以来,我国政府持续实行积极的财政政策,加大基础设施建设,扩大内需。在这段高速建设时期,政府投资项目涵盖范围广泛,投资数量和规模持续稳定增加,达到了促进国民经济发展的目的。随着我国经济的持续稳定发展,及加入WTO后我国政府投资项目的规模占GDP比重的居高不下,使得我国的政府投资项目建设呈现与众不同的崭新的格局。先前实行的固有的政府投资项目管理已经无法适应现行社会主义市场经济体制。当前正处于基础设施建设和经济发展关键时期,由于这样或那样的原因,部分政府投资的项目的管理存在着诸多的问题和不足,主要表现在以下几个方面：重复投资、投资失误；违反国家关于政府投资项目建设的基本程序；投资控制不力,“三超”工程众多等。究其原因主要是因为：我国目前政府投资项目的管理模式落后；政府投资项目的管理机构重叠,监管水平和效率不高。为了加强对政府投资重大基础设施建设项目监管,确保工程按法定程序开展,保证政府财政资金安全,提高投资效益,我国财政部门对政府投资审查监督方面进行了长期的实践和探索,取得了一定成效,财政专项核查就是其中之一。但目前对财政投资的监管尚存在着一些必须采取措施认真加以解决的问题。本文从对政府投资项目(特别是政府投资的工程项目)监管特别是财政监管、财政专项核查的角度,对比并参考国外先进的政府投资项目管理经验,研究分析当前我国政府投资项目财政监管、财政专项核查中的问题,并提出相应可行性对策,以期提高政府投资项目的质量和投资效益,增强财政监督实效。
[Abstract]:The government investment project is the fixed assets investment project that the government carries out in order to carry out its political management function and social management function, and the government investment project is an important part of the whole society fixed assets. All government investment projects are related to the livelihood of the people, so it has been widely concerned by the society. Since 1998, our government has continued to implement active fiscal policies to increase infrastructure construction. Expand domestic demand. During this period of high speed construction, government investment projects cover a wide range, and the amount and scale of investment continue to increase steadily. With the sustained and stable development of China's economy, and after China's entry into WTO, the scale of government investment projects in the proportion of GDP remains high. This makes the construction of government investment project in our country take on a brand new pattern. The inherent government investment project management has been unable to adapt to the current socialist market economy system. At present, it is in the infrastructure. Key periods of construction and economic development. For one reason or another, there are many problems and deficiencies in the management of some government-invested projects, mainly in the following aspects: repeated investment, investment mistakes; Violating the basic procedures of the state concerning the construction of government-invested projects; The investment control is weak and the "three super" projects are numerous. The main reasons are as follows: the management mode of the government investment projects in our country is backward at present; In order to strengthen the supervision of major infrastructure construction projects invested by the government, to ensure that the projects are carried out in accordance with legal procedures, and to ensure the safety of government financial funds. To improve the efficiency of investment, the financial department of our country has carried on the long-term practice and the exploration to the government investment examination and supervision aspect, has obtained the certain effect. The special verification of finance is one of them. However, there are still some problems that must be solved seriously in the supervision of financial investment. This paper starts with the government investment projects (especially government investment projects). Supervision, especially financial supervision. From the perspective of financial special verification, this paper compares and refers to foreign advanced experience in the management of government investment projects, and studies and analyzes the problems in the current financial supervision and verification of government investment projects in our country. The corresponding feasible countermeasures are put forward in order to improve the quality and benefit of government investment projects and strengthen the actual effect of financial supervision.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F283;F812.4

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