完善我国公共财政预算监督机制的研究

发布时间：2018-01-29 13:54

本文关键词： 公共财政预算监督监督机制　出处：《中南大学》2014年硕士论文　论文类型：学位论文

【摘要】：公共财政收支活动是否得到有效的监督和控制,关乎政府财政收入使用是否透明、合理、合法,关系国计民生,直接反映出政府的执政效能。而预算监督机制是对政府财政收入与支出过程的有效监控,保证财政资金取之于民用之于民的重要监督监控模式与手段。西方发达国家形成了以议会、审计机构为主体,社会公众积极参与的政府预算监督机制,并取得了较好的效果。进入21世纪以来,我国不断实践与探索不同类型的公共财政预算监督机制,目前已经初步建立了由人大监督、财政部门监督、审计监督和公众监督等监督机制共同组成和相互作用的公共财政预算监督机制。当前我国财政收支管理实践表明,近年来随着公共财政收支规模不断增加,政府财政收支中存在的问题也日益严重,不少政府机构和国有企业滥用职权,徇私枉法,滥用预算外资金的现象时有发生,对国家财产损失造成了严重的影响。如何通过加强对公共财政预算的监控监督,充分实现公共财政的有效利用率,是我国公共财政收支管理中首先要解决的问题。公共财政预算监督机制的研究由来已久,但是切实有效地对我国公共预算监督机制的优化和完善有促进作用的理论研究与实践推广尚没有形成模式,亟待理论界与公共财政预算管理相关工作单位深入探讨和研究。公共预算监督体制研究是一个很复杂和艰巨的课题,它不仅是一个财政学的问题,还是一个法学、管理学和哲学问题,完善的公共财政预算监督机制对国家的发展意义重大。本文以预算监督机制的构成要素为切入点,分析了我国公共财政的预算监督机制各构成要素及其整体的运行现状和问题,并结合我国实际情况,并以广东省某市的预算监督改革案例为研究对象,引出对我国公共预算监督机制存在的问题,存在问题的原因的深入分析探讨,同时借鉴西方国家政府财政预算管理模式和经验,从预算改革的基本取向、构建完整统一的公共预算体系、完善配套改革方案、在预算编制方法上实行绩效预算等方面提出了完善我国公共财政预算监督机制的政策建议。
[Abstract]:Whether the public revenue and expenditure activities are effectively supervised and controlled is related to whether the use of government financial revenue is transparent, reasonable, legal and related to the national economy and people's livelihood. It directly reflects the efficiency of the government, and the budget supervision mechanism is the effective monitoring of the process of government revenue and expenditure. The western developed countries have formed the government budget supervision mechanism which takes the parliament, the audit organization as the main body and the public to participate actively. Since 21th century, China has been practicing and exploring different types of public financial budget supervision mechanism, and has initially established supervision by the people's Congress and financial departments. Audit supervision and public supervision and other supervision mechanisms constitute and interact with the public financial budget supervision mechanism. The practice of fiscal revenue and expenditure management in our country shows that in recent years, with the increasing scale of public financial revenue and expenditure, the problems in government revenue and expenditure are becoming more and more serious, and many government agencies and state-owned enterprises abuse their power. The phenomenon of bending the law for favoritism and abusing extra-budgetary funds has occurred from time to time, which has had a serious impact on the loss of national property. How to realize the effective utilization of public finance by strengthening the supervision and control of the public financial budget. It is the first problem to be solved in the management of public finance revenue and expenditure in our country. The research on the supervision mechanism of public finance budget has a long history. However, there has not been a model for the theoretical research and practical promotion of the optimization and improvement of the public budget supervision mechanism in China effectively and effectively. It is urgent for theoretical circles and public budget management units to explore and study deeply. The study of public budget supervision system is a very complicated and arduous subject. It is not only a problem of finance, but also a problem of law, management and philosophy. The perfect public financial budget supervision mechanism is of great significance to the development of the country. This paper analyzes the elements of the budget supervision mechanism of public finance in our country and its overall operating status and problems, and takes the case of budget supervision reform in a certain city of Guangdong Province as the research object combined with the actual situation of our country. This paper introduces the problems existing in the public budget supervision mechanism of our country and the reasons for the problems. At the same time, it draws lessons from the western governments' fiscal budget management mode and experience, from the basic orientation of budget reform. In this paper, the author puts forward some policy suggestions on how to perfect the supervision mechanism of the public finance budget in our country from the aspects of constructing a complete and unified public budget system, perfecting the supporting reform scheme, and implementing the performance budget in the budgeting method.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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