株洲市公共财政预算改革研究

发布时间：2018-03-17 22:23

本文选题：预算编审　切入点：资金调控　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：党的十八届三中全会决定强调,要“实施全面规范、公开透明的预算制度。审核预算的重点由平衡状态、赤字规模向支出预算和政策拓展。”公共预算是中央和地方政府管理经济社会事务和实施经济调控的重要手段之一,改革开放以来,公共预算的理念在公共财政预算中得以深化,极大地刺激了公共财政预算管理水平的提高,我国公共预算管理的发展获得了长足的进步。但是近年来,公共财政预算制度改革从破题到全面实施,进入到了比较平缓的发展阶段,如果改革要朝纵深发展,就不能再是以前那种方式方法的改良,而必须是体制机制的创新,如何打破公共财政预算体制机制创新中的瓶颈,需要学者们进行深层次的研究与探讨。因此,要做好财政预算制度研究就必须选好一个样本,通过解剖麻雀的方式,发现预算制度存在的问题,找到问题存在的根本原因,从而寻求破解问题的重要途径。湖南省株洲市是一个非常好的公共预算制度改革的研究样本。株洲市是湖南省最早开始公共预算制度改革的地市,从2001年开始,进行公共预算制度改革的试点,并从2006年进入到新阶段,到2013年正式推行预算绩效管理制度,公共预算制度逐步走向成熟,并发挥了较大的作用,有效地保障了株洲经济社会健康发展。因此本文从株洲市的公共财政预算管理实践出发,通过研究并有效揭示株洲市公共财政预算管理的决策制度和支出控制方法等方面存在的问题,并借鉴理论成果和国际经验,以期为株洲市公共预预算制度体系的完善提出些具有可操作性的政策建议。在实现政府决策的前置性、协调性、合法性,优化预算程序安排以及完善支出控制方式等方面做出探索,以此来进一步理顺预算管理关系,有效发挥公共预算的指导、控制、规范政府行为的积极作用。论文首先介绍了研究背景及选题意义,对国内外相关文献进行了梳理,对内容和研究方法作了介绍。接着通过研究并有效揭示了株洲市公共预算管理的决策制度和支出控制方法等方面存在的问题和问题存在的成因。论文还借鉴了一些先进理论成果和国际经验,通过案例和比较展现了国外发达国家在预算编审以及控制方面的主要特点,以期为完善株洲市公共预算制度体系得出一定的启示。作者最后,结合株洲市的实际情况,对公共财政预算制度改革提出对策建议。
[Abstract]:The third Plenary session of the 18 CPC Central Committee decided to stress that it is necessary to "implement a comprehensive and standardized, open and transparent budget system. The focus of the budget examination and examination is on a balanced state." Public budget is one of the important means for central and local governments to manage economic and social affairs and implement economic regulation and control. Since the reform and opening up, the concept of public budget has been deepened in the public budget. It has greatly stimulated the improvement of the management level of the public finance budget, and the development of the public budget management in our country has made great progress. However, in recent years, the reform of the public finance budget system has changed from the problem to the full implementation. If the reform is to develop in depth, it must not be the improvement of the previous ways and methods, but must be the innovation of the system and mechanism. How to break the bottleneck in the innovation of the system and mechanism of the public finance budget? Therefore, in order to do a good job in the study of the financial budget system, we must select a sample, find out the problems existing in the budget system and find out the root causes of the problems through the way of dissecting sparrows. In order to find an important way to solve the problem, Zhuzhou City of Hunan Province is a very good sample of research on the reform of public budget system. Zhuzhou City is the first prefecture city in Hunan Province to start the reform of public budget system, which began in 2001. The reform of the public budget system was carried out on a pilot basis and entered a new stage from 2006 to 2013, when the budget performance management system was formally implemented. The public budget system gradually matured and played a greater role. It has effectively guaranteed the healthy development of Zhuzhou economy and society. Therefore, from the practice of public budget management in Zhuzhou City, this paper, by studying and effectively revealing the problems existing in the decision-making system and expenditure control methods of Zhuzhou City's public finance budget management, and drawing lessons from the theoretical results and international experience, In order to improve the public budget system of Zhuzhou City, put forward some operable policy recommendations. In order to achieve the government decision-making, coordination, legitimacy, In order to further straighten out the budget management relationship and give full play to the guidance and control of the public budget, we should explore how to optimize the budget procedure arrangement and consummate the way of expenditure control. First of all, the paper introduces the research background and the significance of the topic, and combs the relevant literature at home and abroad. This paper introduces the contents and research methods. Then, it reveals the problems and causes of the problems in the decision-making system and expenditure control method of Zhuzhou public budget management. Some advanced theoretical results and international experience, Through the case and comparison, the paper shows the main characteristics of the foreign developed countries in budget editing and control, in order to get some enlightenment for improving the public budget system of Zhuzhou. Finally, the author combines the actual situation of Zhuzhou. Put forward the countermeasure suggestion to the public finance budget system reform.
【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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