黑龙江省部门预算监管问题研究

发布时间：2018-06-08 08:12

本文选题：黑龙江省 + 预算监管　；参考：《哈尔滨商业大学》2016年硕士论文

【摘要】：党的十八大报告明确指出：要深化财税体制改革,着力推进财政预算监管和专员办工作转型,做实专员办业务嵌入财政主体业务,强化对财政预算编制和执行全过程的监管。在做到监管范围和监管流程全覆盖的同时,注重实效,突出重点,规范工作程序,完善管理机制,为促进财政体制改革和规范部门预算监管发挥积极作用。2015年黑龙江省部门预算监管工作,原则上是按照属地各级中央预算单位和各项中央财政资金全覆盖、部门预算管理流程全覆盖的要求开展。在此基础上,对部分单位和事项开展重点监管,成效显著。黑龙江省全面贯彻落实党的十八大和十八届三中、四中全会精神,全面贯彻落实省委重大战略部署,围绕全省中心工作,依法有效履行职责,为推进我省全面深化改革、加快法治黑龙江建设、保持经济社会平稳健康发展发挥了应有作用。在黑龙江省部门预算监管的现状的研究中,通过对部门预算和部门预算监管概念的界定,并结合国内外研究现状,提出有利于部门预算监管执行的政策理论依据；通过阐述与分析部门预算监管现行情况,对部门预算监管现状进行理论和实证分析,找出部门预算监管法律依据不足、执行监管力度弱化、监管工作制度缺位和监管工作缺乏专业性人员等影响部门预算监管执行的问题。积极借鉴美国、英国、德国和我国辽宁省、四川省、北京市等相关省市部门预算监管经验的基础上,提出了完善部门预算监管的法规体系、提升部门预算监督审查力度、强化部门预算监管制度和推进部门预算监管人员队伍建设等强化黑龙江省部门预算监管的对策建议。从法律法规、执行力度、制度建设、人员队伍建设方面,对黑龙省部门预算监管执行提出合理化建议,其中法律法规方面包括细化部门预算监管的法规体系、强化部门预算监管发现问题的惩戒机制和科学化部门预算监管工作的程序和方法等：执行力度包括加强对部门预算执行的过程监管、加强对政府重点项目的审查监管和加强对部门预算调整的审查监管等；制度建设包括健全部门预算监管的审查制度、建立部门预算监督检查机制和完善部门预算绩效管理制度等；人员队伍建设包括提高部门预算监管专职成员比例、推进部门预算监管机构成员专业化、设立部门预算监管专家咨询机构和开展部门预算监管专题培训工作等。
[Abstract]:The report of the 18th National Congress of the Communist Party of China clearly pointed out: we should deepen the reform of the fiscal and taxation system, make great efforts to promote the financial budget supervision and the transformation of the commissioner's office, make sure that the commissioner's office business is embedded in the financial main body business, and strengthen the supervision over the whole process of making and executing the financial budget. At the same time, we should pay attention to practical results, highlight the key points, standardize working procedures, and improve the management mechanism. In order to promote the reform of the financial system and standardize the supervision of departmental budgets, the supervision of the departmental budgets of Heilongjiang Province in 2015 is, in principle, fully covered by the central budgetary units at all levels in the territory and by all central financial funds. The department budget management process full coverage requirements are carried out. On this basis, some units and items to carry out key supervision, remarkable results. Heilongjiang Province has fully implemented the spirit of the 18th CPC Congress and the fourth Plenary session of the 18th CPC Central Committee, comprehensively implemented the major strategic arrangements of the provincial party committee, effectively performed its duties in accordance with the law around the central work of the province, and in order to promote the overall deepening of reform in our province, Speeding up the construction of Heilongjiang under the rule of law and maintaining stable and healthy economic and social development has played its due role. In the research of the present situation of the department budget supervision in Heilongjiang province, through the definition of the department budget and the department budget supervision concept, and combining the domestic and foreign research present situation, the paper puts forward the policy theory basis which is beneficial to the implementation of the department budget supervision; Through expounding and analyzing the current situation of departmental budget supervision, this paper makes theoretical and empirical analysis on the present situation of departmental budget supervision, finds out that the legal basis of departmental budget supervision is insufficient, and the enforcement of supervision is weakened. The absence of supervision system and the lack of professional personnel influence the implementation of departmental budget supervision. On the basis of learning from the experiences of the departments of the United States, the United Kingdom, Germany and China's Liaoning Province, Sichuan Province, Beijing and other relevant provinces and cities, this paper proposes to improve the regulatory system of departmental budget supervision and enhance the intensity of departmental budget supervision and examination. Strengthening the system of department budget supervision and promoting the construction of department budget supervision staff and other countermeasures and suggestions to strengthen the department budget supervision in Heilongjiang Province. From the aspects of laws and regulations, enforcement efforts, system construction, and staff building, the paper puts forward some reasonable suggestions on the implementation of budget supervision in Heilong Province, in which the laws and regulations include the system of laws and regulations for the refinement of departmental budget supervision. Strengthen the disciplinary mechanism of department budget supervision and the procedures and methods of scientific department budget supervision: the enforcement strength includes strengthening the supervision of the process of department budget implementation, Strengthening the examination and supervision of key government projects and strengthening the examination and supervision of departmental budget readjustments; the construction of the system includes the improvement of the examination system for the supervision of departmental budgets, The establishment of departmental budget supervision and inspection mechanism and the improvement of departmental budget performance management system, etc. The staff building includes increasing the proportion of full-time members of departmental budget supervision and promoting the specialization of the members of departmental budget supervision agencies, Set up department budget supervision expert advisory body and carry out departmental budget supervision special training work and so on.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.3

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