公共财政视角下公务用车管理问题研究

发布时间：2018-06-14 10:51

本文选题：公务用车 + 公共财政　；参考：《厦门大学》2014年硕士论文

【摘要】：近年来,关于我国政府公务用车问题社会各界讨论甚多。公务用车问题成为社会热点问题,原因是人们更多地把公务用车问题与党政机关廉政建设及公务人员的工作作风联系起来。笔者认为,公务用车问题不仅仅关系到政府的廉洁,更为现实的是关系到财政开支,乃至公共财政体制确立的问题。我国目前的财政状况：国进而民退。一方面,财政收入快速增长,财政收入从2005年的3万亿元增长到2012年的11.7万亿元；另一方面,居民收入占国民收入分配的比重却是呈下降的趋势。在这种国进民退的财政状况下,公务用车经费导致的行政成本难以控制,自然引起社会的广泛关注。我国在公务用车管理方面出台过一些制度措施,也在全国各地展开阶段性的改革探索,这些都在一定程度上起到积极的作用,但是,我国公务用车使用管理过程中产生各种矛盾没有得到彻底解决。本文立足公共财政视角,对我国公务用车问题进行深度剖析,并提出解决公务用车问题的财政措施。第一部分是导论,梳理了相关的国内外的文献研究,阐述了研究目标、方法及本文的创新和不足。第二部分介绍公共财政理论,着重阐述公共财政的特征和我国公共财政进程。第三部分从公共财政视角分析我国公务用车现状。在第三部分中,首先阐述了公共财政理论对公务用车管理的启示,接着介绍我国公务用车制度的改革进程与实施现状,最后剖析我国公务用车管理实践过程中存在的各种问题及成因。在这一部分中建立公共财政理论与公务用车管理之间的逻辑联系,特别值得提出的是,通过公共财政指标体系的分析,建立公务用车制度的指标评价体系。第四部分介绍其他国家和地区公务用车管理实践和经验。第五部分从整体思路到具体对策研究解决公务用车管理中存在的问题。该部分具体在理念转变、制度完善和加强监督等方面提出具体的对策建议。
[Abstract]:In recent years, there has been a lot of discussion on the issue of government official vehicles. The problem of official use of vehicles has become a hot issue in the society because it is more closely related to the construction of clean and honest government and the work style of civil servants. The author believes that the issue of official vehicles is not only related to the government's integrity, more realistic is related to the financial expenditure, and even the establishment of the public financial system. China's current financial situation: the country then the people retreat. On the one hand, the fiscal revenue increases rapidly, from 3 trillion yuan in 2005 to 11.7 trillion yuan in 2012; on the other hand, the proportion of resident income in the distribution of national income is declining. In this kind of financial situation, the administrative cost caused by the funds of official vehicles is difficult to control, which naturally causes widespread concern of the society. China has introduced some system measures in the area of management of official vehicles, and has also carried out phased reform and exploration throughout the country. All of these have played a positive role to some extent, but, All kinds of contradictions have not been solved thoroughly in the process of management of official vehicles in our country. Based on the perspective of public finance, this paper makes a deep analysis of the problem of official vehicles in China, and puts forward financial measures to solve the problem of official vehicles. The first part is an introduction, combing the relevant literature research at home and abroad, expounding the research goal, method and the innovation and deficiency of this paper. The second part introduces the theory of public finance, focusing on the characteristics of public finance and the process of public finance in China. The third part analyzes the current situation of official vehicles in China from the perspective of public finance. In the third part, the author first expounds the enlightenment of the theory of public finance to the management of official vehicles, and then introduces the reform process and implementation status of the system of official vehicles in China. Finally, this paper analyzes the problems and causes of the management of official vehicles in China. In this part, the logical connection between the theory of public finance and the management of official vehicles is established. Especially, it is worth mentioning that through the analysis of the index system of public finance, the index evaluation system of the system of official vehicles should be established. The fourth part introduces the management practice and experience of other countries and regions. The fifth part from the overall thinking to the specific countermeasures to solve the problems in the management of official vehicles. In this part, concrete countermeasures and suggestions are put forward in the aspects of concept change, system perfection and strengthening supervision.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D630.9;F812.2

【参考文献】