我国应急财政资金管理研究
发布时间：2018-08-29 11:51
【摘要】：近年来，公共突发事件在全球范围内接连不断地发生，其复杂性与危害性远远超乎我们的想象，严重影响经济社会秩序及人民的生命财产安全。与之相对应，突发事件的应急管理也就逐渐成为了世界各国普遍关注的重大研究课题。各国相关学者纷纷将研究的关注点转移到应急管理领域上来，，为本国的应急管理建言献策，我国也不例外。 突发事件的应急响应需要大量的应急物资支持，就目前我国的应急财政资金管理现状来看，我国的应急财政资金在应急使用效率和日常应急管理中仍存在很多问题，如应急财政资金整体投入规模偏小，应急财政资金的收支结构不合理，应急过程中财政资金的管理方法不科学，中央和地方政府权责不明确，资金的使用绩效有待提高等。因此有针对性地对我国应急财政资金管理进行研究，构建更加完善、合理、有效的应急财政资金管理体系就显得异常重要。 对此，本文根据公共财政学与管理学等相关学科的有关知识以及我国的应急财政资金管理现状，通过借鉴不同政治体制国家如美国、日本这两个国家的应急资金管理模式，对我国的应急财政资金管理进行了相关研究，并对我国相关应急财政资金管理制度体系、资金收支体系及资金使用绩效评价体系的构建提出了自己的一些看法。
[Abstract]:In recent years, public emergencies have occurred one after another in the world, its complexity and harmfulness are far beyond our imagination, and seriously affect the economic and social order and the safety of people's lives and property. Accordingly, emergency management has gradually become a major research topic in the world. Relevant scholars in various countries have shifted their attention to the field of emergency management to provide advice for their own emergency management, and our country is no exception. Emergency response needs a large amount of emergency material support. According to the current situation of emergency financial fund management in our country, there are still many problems in the emergency use efficiency and daily emergency management of emergency financial funds in our country. For example, the scale of the whole investment of the emergency financial funds is small, the structure of the income and expenditure of the emergency financial funds is unreasonable, the management methods of the financial funds in the emergency process are not scientific, the powers and responsibilities of the central and local governments are not clear, and the performance of the use of the funds needs to be improved. Therefore, it is very important to study the emergency financial fund management and construct a more perfect, reasonable and effective emergency financial fund management system. In view of this, according to the relevant knowledge of public finance and management science and the current situation of emergency financial fund management in China, this paper draws lessons from the emergency fund management models of different political system countries such as the United States and Japan. This paper studies the emergency financial fund management in China, and puts forward some views on the construction of the emergency financial fund management system, the fund income and expenditure system and the performance evaluation system of the fund use in China.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2
本文编号：2211116
[Abstract]:In recent years, public emergencies have occurred one after another in the world, its complexity and harmfulness are far beyond our imagination, and seriously affect the economic and social order and the safety of people's lives and property. Accordingly, emergency management has gradually become a major research topic in the world. Relevant scholars in various countries have shifted their attention to the field of emergency management to provide advice for their own emergency management, and our country is no exception. Emergency response needs a large amount of emergency material support. According to the current situation of emergency financial fund management in our country, there are still many problems in the emergency use efficiency and daily emergency management of emergency financial funds in our country. For example, the scale of the whole investment of the emergency financial funds is small, the structure of the income and expenditure of the emergency financial funds is unreasonable, the management methods of the financial funds in the emergency process are not scientific, the powers and responsibilities of the central and local governments are not clear, and the performance of the use of the funds needs to be improved. Therefore, it is very important to study the emergency financial fund management and construct a more perfect, reasonable and effective emergency financial fund management system. In view of this, according to the relevant knowledge of public finance and management science and the current situation of emergency financial fund management in China, this paper draws lessons from the emergency fund management models of different political system countries such as the United States and Japan. This paper studies the emergency financial fund management in China, and puts forward some views on the construction of the emergency financial fund management system, the fund income and expenditure system and the performance evaluation system of the fund use in China.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2
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