基于审计公告的以公共预算改革推动廉政建设研究

发布时间：2018-03-14 21:20

本文选题：公共预算　切入点：廉政建设　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：政治学的研究视角,不同于经济学、管理学和财政学从技术层面上设计预算制度，而是强调预算过程的政治本质，即全体人民及其代议机构控制政府财政活动。从这个意义上说，公共预算是以政治决定为基础的控制政府经济活动的一套系统，预算权力是一种非常重要的政治权力，预算制度是政治制度的重要组成部分。那么改革公共预算制度，其实质就是改革政治体制，就是重新构造服务于财政资源配置的公共权力制衡机制。我国从1999年开始的预算改革，，开启了中国的预算时代，明显地规范了政府的行政行为，减少了资金的滥用，降低了腐败的发生率。由此可见，公共预算改革对于廉政建设具有非常重要的积极意义。但由于改革仍存在局限性和长期性，通过公共预算改革继续推进廉政建设依然具有现实意义。本文在分析了公共预算和廉政建设的相关概念和基本理论后，得出公共预算改革的目的，在于重新塑造服务于财政资源配置的公共权力制衡机制的结论。因此基于以上的理论，结合2003-2012这十年间的中央预算执行和其他财政收支的审计工作报告,从公共预算制度的结构，即预算编制、审批、执行、监督这四个单元所蕴含的腐败隐患来分析现行公共预算制度的不足，并提出相应的对策，将预算结构中的每一个单元合理而有效地安排，来压缩可以腐败的空间，这便是本文构思改革对策的出发点和落脚点。此外本文还着重分析了美国、香港公共预算改革实践以及改革前后的腐败程度，发现预算改革包括预算专门管理和监督机构的建立等预算方面基础性制度建设是美国十九世纪腐败大幅减低的主要原因。
[Abstract]:Study on the political perspective, different from the economics, management and finance budget system design from the technical level, but stressed that the political nature of the budget process, that all the people and their representative institutions of government financial control activities. In this sense, the public budget is a system to control the government political decision based in economic activities, the budget power is a very important political power, the budget system is an important part of the political system. So the reform of public budget system, its essence is the reform of the political system, is to re construct the service in the financial resources allocation of public power balance mechanism. The budget reform in China from the beginning of 1999, open China budget times, clearly regulate the administrative behavior of the government, reduce capital abuse, reduce the incidence of corruption. Thus, the reform of public budget for clean government Design has a very important positive significance. But because of the limitations of reform and long-term, through the reform of public budget to still have practical significance to promote the construction of a clean government. Based on the analysis of the related concept of the public budget and the construction and the basic theory, the public budget reform, is to rebuild the service in financial resources the allocation of public power balance mechanism. So the conclusion based on the above theory, combined with the ten years of the 2003-2012 central budget implementation and other financial revenue and expenditure audit report, from the public budget system structure, implementation, budgeting, approval, to analyze the deficiencies of the existing public budget system which contains four units corruption risks supervision, and put forward the corresponding countermeasures, each unit budget in the structure of reasonable and effective arrangements to compression can corrupt space, this is the The starting point and ending point of the idea of reform measures. In addition this paper also analyzes the United States, the level of corruption in Hongkong before and after the reform of public budget reform and practice, found the budget reform budget includes the construction of basic system of budget management and the establishment of special supervision organization is the main reason for the United States in nineteenth Century. A substantial reduction in corruption

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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