依法行政框架下完善区级财政预算管理的探讨

发布时间：2018-04-09 03:04

本文选题：依法行政理念　切入点：公共预算管理　出处：《复旦大学》2014年硕士论文

【摘要】：依法行政框架下公共财政预算管理机制,是法律赋予政府财政管理职能部门行使职能的重要载体。正确处理依法行政和公共财政管理的辩证关系,实现两者的协调统一,是完善现代公共财政管理制度不可或缺的重要任务。区级公共财政预算管理的目的就是通过依法行政达到依法开展公共财政预算管理工作,是区级财政工作的生命线；公共财政预算管理是依据财政法律、法规的规定,在公共财政预算管理职能部门通过对公共预算管理的收、支、调、监职能运作过程中,通过优化公共财政资源配置,提供公共品满足民众的公共需要,以努力达到基本公共服务均等化目标。用法治理念进行公共财政预算管理是国内外财政理论研究的热点之一。中国的公共财政一方面需要由政府运用自身职责调整市场失灵、培育和完善市场,促进经济社会可持续发展,另一方面,调整和解决区域经济不平衡因素,探索实现政府财政资源达到基本公共服务均等化和预算管理法治化,体现市场经济国家公共财政的一般特征,依法提供公共品、引导市场有序竞争、对非通过市场交易的公共服务依法管理、注重调节收入分配和稳定发展经济。区级公共财政预算管理机制是缩小收入分配差距政策运作的关键环节,在整个区级公共政策实施过程中具有重要的作用。其科学化程度直接关系到区级公共财政预算管理机制的内涵和外延能否得到合理实施,关系到区级公共财政预算管理自身的合法性、权威性与强制性能否得以确立,关系到区级公共治理问题能够得到妥善解决,关系到区级财政政策调控民生功能能否得到全面发挥。而区级公共财政预算管理机制的科学化程度是与其政策主体所持有的价值取向密切相关的。
[Abstract]:Under the frame of administration according to law, the management mechanism of public finance budget is an important carrier that the law endows the government with the function of financial management.To correctly deal with the dialectical relationship between administration by law and public financial management, and to realize the coordination and unification of the two, is an indispensable and important task to perfect the modern public financial management system.The purpose of district public financial budget management is to carry out the work of public financial budget management according to law through administration according to law, and is the lifeline of district level financial work; the management of public financial budget is based on the provisions of financial laws and regulations,In the course of the operation of the public budget management functions through the collection, expenditure, transfer and supervision of the public budget management, by optimizing the allocation of public financial resources, public goods are provided to meet the public needs of the public.To strive to achieve the goal of equalization of basic public services.Using the concept of rule of law to manage the public finance budget is one of the hotspots in the research of fiscal theory at home and abroad.On the one hand, China's public finance needs the government to use its own responsibility to adjust the market failure, cultivate and perfect the market, promote the sustainable development of economy and society, on the other hand, adjust and solve the unbalanced factors of regional economy.To explore the realization of the equalization of government financial resources to basic public services and the legalization of budget management, to embody the general characteristics of public finance in market economy countries, to provide public goods according to law, and to guide orderly competition in the market.We should regulate income distribution and develop economy stably.The management mechanism of district public finance budget is a key link in the operation of the policy of narrowing the income distribution gap and plays an important role in the implementation of the whole district public policy.Its scientific degree is directly related to whether the connotation and extension of the regional public financial budget management mechanism can be carried out reasonably, the legitimacy of the district public financial budget management itself, and whether the authority and compulsion can be established.It is related to the district level public governance problem can be solved properly, related to the district level fiscal policy regulation and control of people's livelihood function can be fully play.The scientific degree of the regional public budget management mechanism is closely related to the value orientation held by the policy subject.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.2;F812.3

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