云南省政法经费保障状况研究

发布时间：2018-04-03 02:15

本文选题：政法经费　切入点：体制改革　出处：《云南大学》2014年硕士论文

【摘要】：改革开放三十年来,我国的财政体制几经改革,对包括政法部门在内的各级党政机关均实行“分级管理、分级负担”的经费保障体制。从政法经费保障情况看,这一体制为确保政法部门履行职能发挥了积极作用。但随着我国经济和社会事业的快速发展,各项改革的不断深化,政法工作面临着前所未有的新情况、新问题,表现在政法经费保障方面,主要是发展不平衡问题,也就是基层政法机关困难问题。因此,党的十六届六中全会关于构建社会主义和谐社会若干重大问题的决定中,对于如何完善公共财政制度,向财政部门提出了新的要求,包括：健全公共财政体制,进一步明确中央和地方的事权,健全财力与事权相匹配的财税体制；加大财政转移支付力度,促进转移支付规范化、法制化；保障各级政权建设需要,着力解决县乡财政困难,增强基层政府提供公共服务的能力,努力实现基本公共服务的均等化等等。而政法经费保障体制改革的目标设计,就是自2009年起实施政法经费保障体制改革,着力提高县级政法机关的经费保障水平,通过中央和省级安排政法转移支付资金,缩小县级与市级、省级保障水平的差距,使县级政法机关不因本级政府财力的不足而影响办案,影响政法职责的正常履行。云南省政法经费保障体制改革历经五年,在各级财政部门和政法部门应共同努力,一方面认真做好了本省各级政法机关的经费保障工作,通过调整财政收支结构,加大财政转移支付力度等一系列措施,逐步提高经济不发达地区的政法机关经费保障水平；另一方面加强了对政法经费的管理,完善制度,提高资金的使用效益。在增加投入和加强管理双管齐下的基础上,云南省政法部门执法水平和办案能力显著提高,确保了云南省经济社会持续稳定和不断发展。但在各项改革工作取得成效的同时,也陆续反映了一些实际工作中遇到的困难与问题,主要表现在以下几个方面：一是政法部门业务工作量不断加大,经费需求量不断增加；二是部分财力差的县级仍存在投入不足的问题；三是“收支两条线”管理问题没有根本解决；四是业务装备管理亟待加强；五是政法部门改革监管环节有待完善。针对存在问题提出了云南省加强政法经费财政收支预算管理的对策措施。一是建立有效的政法经费保障投入机制；二是明确各地政法经费保障责任；三是研究出台加强政法机关组织收入管理的措施；四是进一步提高业务装备经费的管理水平；五是完善内部监督,强化政法经费支出管理；六是加强政法经费保障体制改革的绩效评价。本文采用理论分析与实践分析相结合的分析方法,按照“研究现状、分析问题、解决问题”的研究思路,对云南省加强政法经费保障体制改革财政收支预算管理开展了研究,以期为政策研究和制定提供一定的理论依据和参考。
[Abstract]:In the past 30 years of reform and opening up, the financial system of our country has been reformed several times, and the party and government organs at all levels, including the political and legal departments, have been under the system of "classified management and hierarchical burden".This system plays an active role in ensuring the political and legal departments to perform their functions.However, with the rapid development of our country's economic and social undertakings and the deepening of various reforms, the political and legal work is facing unprecedented new conditions, new problems, manifested in the political and legal funding guarantee, mainly the development imbalance.That is, the basic political and legal organs are difficult.Therefore, in the decision of the sixth Plenary session of the 16th CPC Central Committee on several important issues concerning the construction of a harmonious socialist society, new requirements have been put forward to the financial departments on how to improve the public finance system, including: improving the public finance system.To further clarify the power of the central and local governments, to improve the fiscal and taxation system that matches the financial resources with the administrative powers, to increase the intensity of financial transfer payments, to promote the standardization and legalization of transfer payments, to safeguard the needs of political power construction at all levels, and to make efforts to solve the financial difficulties of counties and townships.To enhance the capacity of grass-roots governments to provide public services, and strive to achieve equalization of basic public services, and so on.The objective design of the reform of the political-legal funds guarantee system is to implement the reform of the political-legal funds guarantee system since 2009, to focus on raising the level of the funds guarantee for the county-level political and legal organs, and to transfer and pay funds through the central and provincial arrangements for political-legal arrangements.In order to narrow the gap between county level and city level and the level of provincial security, the county-level political and legal organs will not affect the handling of cases and the normal performance of their political and legal duties because of the lack of financial resources of their respective governments.After five years of reform of the political and legal funds guarantee system in Yunnan Province, the financial departments and the political and legal departments at all levels should make joint efforts. On the one hand, they have done a good job of ensuring the funds of the political and legal organs of the province at all levels, and by adjusting the structure of their financial revenues and expenditures,A series of measures, such as increasing the intensity of financial transfer payment, have been taken to gradually raise the level of fund guarantee for political and legal organs in economically underdeveloped areas, on the other hand, to strengthen the management of political and legal funds, to perfect the system, and to improve the efficiency of the use of funds.On the basis of increasing investment and strengthening management, the law enforcement level and the ability of handling cases of Yunnan's political and legal departments have been improved significantly, which has ensured the sustained stability and continuous development of Yunnan's economy and society.However, with the success of the reform work, the difficulties and problems encountered in the practical work have been reflected in succession, mainly in the following aspects: first, the business workload of the political and legal departments is constantly increasing, and the demand for funds is constantly increasing;Second, the county level with poor financial resources still has the problem of insufficient investment; third, the management of "two lines of income and expenditure" has not been fundamentally resolved; fourth, the management of business equipment needs to be strengthened urgently; and fifth, the reform and supervision of the political and legal departments need to be improved.In view of the existing problems, this paper puts forward some countermeasures to strengthen the budget management of the political and legal funds in Yunnan Province.One is to establish an effective input mechanism of political-legal funds, the other is to clarify the responsibility of political-legal funds guarantee; third, to study the measures to strengthen the organizational income management of political and legal organs; fourth, to further improve the management level of operational equipment funds;Fifth, to improve internal supervision and strengthen the management of the expenditure of political and legal funds; sixth, to strengthen the performance evaluation of the reform of the political and legal funds guarantee system.In this paper, with the method of combining theoretical analysis with practical analysis, and according to the research ideas of "current research, analysis of problems, solving problems", this paper has carried out a study on the reform of the budget management of revenue and expenditure in Yunnan Province by strengthening the system of political and legal funds guarantee.In order to provide a certain theoretical basis and reference for policy research and formulation.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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