朝阳市财政预算公开制度运行研究

发布时间：2018-03-13 07:32

本文选题：公共财政管理　切入点：公共预算　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国财政收入的持续增长和财政支出规模的不断扩大,公共财政越来越受社会公众的关注,预算公开已成为现代公共财政的必然要求。预算公开是财政部门贯彻落实各级人民代表大会常务委员会监督法、国务院全面推进依法行政实施纲要的一项重要举措,是推进政务公开的重要举措,其实质是把权力的运行公开化,让理财行为在阳光下运作,以利于把社会的监督渗透到权力的运作过程中,从而达到监督的经常性、有效性,以防止权力的滥用。本文通过对辽宁省朝阳市预算公开的现状以及预算公开存在的问题进行研究,以公共管理和公共财政理论为指导,运用比较分析法、实证分析法、对比分析法等研究方法,坚持理论与实践相结合,并注重对具体问题的研究,以大量的实证材料为依据,深入分析了朝阳市预算公开制度运行中存在的问题,针对这些问题提出一些可行性的对策和建议。论文的结构如下：第一章是问题的提出,介绍预算公开研究的现实背景和理论意义、研究主要观点以及供本文学习和借鉴的有关公共财政和财政分权理论等理论研究成果。第二章介绍了财政体制建设的相关理论,以及我国预算公开的现状、朝阳市预算公开的基本情况,重点分析了朝阳市财政预算公开制度运行中存在的问题。第三章分析了完善朝阳市财政预算公开制度的政策基础,以及先进地区财政预算公开的成功经验。提出朝阳市财政预算公开的运行方案,并做出可行性分析。第四章提出了加强朝阳市预算公开制度运行的对策和保障措施,即深化财政预算改革,加强财政预算收支管理,加强财政管理信息化建设,加强财政法制建设。
[Abstract]:With the continuous growth of the fiscal revenue and the expansion of the scale of fiscal expenditure in our country, the public finance is paid more and more attention by the public. Budget disclosure has become an inevitable requirement of modern public finance. Budget disclosure is an important measure taken by the financial departments to implement the Law on Supervision of the standing Committees of the people's congresses at all levels and the State Council to comprehensively promote the implementation of the outline of Administration according to Law. It is an important measure to promote the openness of government affairs. Its essence is to make the operation of power open and let the financial management behavior operate in the sun, so that social supervision can be infiltrated into the process of power operation, so as to achieve the regularity and effectiveness of supervision. To prevent abuse of power. This paper studies the current situation and problems of budget disclosure in Chaoyang City, Liaoning Province. Under the guidance of the theory of public administration and public finance, this paper uses comparative analysis, empirical analysis, comparative analysis, and other research methods, such as comparative analysis, empirical analysis, comparative analysis and so on. Insist on the combination of theory and practice, pay attention to the study of specific problems, based on a large number of empirical materials, in-depth analysis of Chaoyang City budget disclosure system in the operation of the existing problems, In view of these problems, some feasible countermeasures and suggestions are put forward. The structure of the thesis is as follows: the first chapter is the introduction of the problem, the introduction of the realistic background and theoretical significance of the study of budget disclosure. The main points of view of the study and the theoretical research results of public finance and fiscal decentralization theory for the study and reference of this paper. The second chapter introduces the relevant theories of fiscal system construction and the current situation of budget disclosure in China. The basic situation of budget openness in Chaoyang City is analyzed, and the problems existing in the operation of the open budget system in Chaoyang City are analyzed. Chapter three analyzes the policy basis of perfecting the open budget system in Chaoyang City. As well as the successful experience of financial budget disclosure in advanced regions. The operating plan of Chaoyang city budget publicity is put forward, and the feasibility analysis is made. Chapter 4th puts forward the countermeasures and safeguard measures to strengthen the operation of Chaoyang city budget publicity system. In other words, we should deepen the reform of financial budget, strengthen the management of budget revenue and expenditure, strengthen the information construction of financial management, and strengthen the construction of financial legal system.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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