中国海关绩效预算改革问题研究

发布时间：2018-06-21 10:00

本文选题：海关 + 预算　；参考：《山东师范大学》2017年硕士论文

【摘要】：社会的良性发展和政府的平稳运行,离不开财政的有力保障。而财政资金要实现效益最大化,则离不开绩效预算管理的制度保障。海关作为国家外向型经济的看门人,每年为国家征收万亿税收,每年花费国家百亿财政。在新公共管理绩效改革的背景下,如何转变预算管理理念、通过绩效预算改革优化预算支出结构、提高财政资金的使用效益,并为海关系统的整体发展提供有力保障与财政支持是一个具有深重实践意义的问题。与传统预算主要体现政府意愿不同,绩效预算是公共预算的一种新的管理模式,它关注结果、以政府的绩效为导向。以绩效作为评价预算的主要准则,以结果为导向决定投入的多少。本文紧密关注中国海关的绩效预算改革,在系统介绍绩效预算管理理论的基础上,针对中国海关绩效预算改革的背景、实践与成效进行了细致分析,并努力探查海关绩效预算改革中存在的主要问题。在充分借鉴OECD国家绩效预算改革相关经验后,提出中国海关绩效预算改革的目标设计与对策建议。本文章节安排如下:第一章,绪论。介绍选题的背景和意义,国内外研究综述,课题研究的思路、框架、主要创新点和不足。第二章,绩效预算的理论基础。本章厘定了预算、预算管理与绩效预算等相关概念,明确了绩效预算管理的理论基础。,第三章,海关预算管理体制的现状和存在的问题。介绍中国海关预算管理体制改革的历程和主要问题。第四章,OECD国家绩效预算改革经验启示。介绍美国、澳大利亚、新西兰等国家预算改革的内容,总结其改革的主要特点和经验启示。第五章,海关绩效预算改革的情况分析和工作思路,介绍海关绩效预算改革的实际情况,工作目标,工作思路。
[Abstract]:The healthy development of the society and the smooth operation of the government can not be separated from the financial guarantee. In order to maximize the efficiency of financial funds, the performance budget management can not be separated from the institutional protection. As the gatekeeper of the country's export-oriented economy, customs collects trillions of taxes for the country every year and spends tens of billions of dollars annually. Under the background of the performance reform of the new public management, how to change the concept of budget management, optimize the budget expenditure structure through the performance budget reform, and improve the efficiency of the use of financial funds, It is an important practical problem to provide sufficient guarantee and financial support for the whole development of customs system. Different from the traditional budget, performance budget is a new management mode of public budget, which focuses on the results and is guided by the government's performance. Performance is the main criterion of budget evaluation, and the amount of investment is determined by result-oriented. This paper pays close attention to the performance budget reform of Chinese Customs. On the basis of systematically introducing the theory of performance budget management, the paper makes a detailed analysis of the background, practice and effect of the performance budget reform of China Customs. And try to explore the customs performance budget reform in the main problems. Based on the experience of OECD country performance budget reform, the paper puts forward the target design and countermeasures of China Customs performance budget reform. The chapter of this paper is arranged as follows: chapter one, introduction. This paper introduces the background and significance of the topic, the summary of domestic and foreign research, the train of thought, the frame, the main innovation points and the deficiency of the research. The second chapter is the theoretical basis of performance budget. This chapter defines the related concepts of budget, budget management and performance budget, and clarifies the theoretical basis of performance budget management. Chapter three, the current situation and existing problems of the customs budget management system. This paper introduces the course and main problems of the reform of China's customs budget management system. Chapter four introduces the experience and enlightenment of OECD country performance budget reform. This paper introduces the contents of budget reform in America, Australia and New Zealand, and summarizes its main features and experiences. The fifth chapter, the situation analysis and the work thought of the customs performance budget reform, introduces the actual situation, the work goal, the work thought of the customs performance budget reform.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

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