SY市国土资源局市区两级预算控制体系再设计

发布时间：2018-08-31 13:42

【摘要】：随着我国财政预算管理制度的日趋完善,在继续深化改革部门预算管理的同时,受全面预算、绩效预算等先进预算管理方法在国外成功应用的影响。我们国家也开始思考在行政事业单位引入先进的科学预算管理方法以继续深化部门预算改革。经过近几年的探索和实践,在预算管理改革的道路上,我国已经初步建立了部门预算管理体系并且在一些方面取得了一定成效。在部门预算改革取得一定的成果的同时,基层预算单位在预算控制方面还存在着这样那样的问题。目前的基层预算单位仍然还是以简单的预算执行控制作为预算控制的主要方向,而忽视了对预算控制体系的建设。因此,如何在新的政策环境下建立起全方位、多角度、全过程的预算控制体系,已经成为了行政事业单位预算控制工作的发展方向。本文在分析国土资源市区两级现行的预算控制情况的基础上,通过对预算控制体系的各个环节进行深入的分析,指出了SY市国土资源局市区两级在预算控制过程中存在的突出问题,对其问题的成因进行了分析。本文通过借鉴全面预算和绩效预算等成熟经验和理论,有针对性的对SY市国土资源局市区两级预算控制体系进行了再设计工作,根据加强预算管理体制和机制方面的改革、目标控制与目标管理、市区两级预算控制标准的确定、内部信息反馈系统这四项再设计的关键因素,对国土资源市区两级预算控制的目标体系、评价体系、激励体系和监控体系设计了一些切实可行的方法措施。本文希望以上设想能帮助SY市国土资源局健全预算控制体系,为其发展目标的实施提供有利条件,也希望有关的理念能对推动和改善行政事业单位的预算控制有所帮助。
[Abstract]:With the improvement of financial budget management system in our country, while deepening the reform of departmental budget management, it is influenced by the successful application of advanced budget management methods, such as overall budget and performance budget, in foreign countries. Our country also began to think about introducing advanced scientific budget management methods to administrative institutions in order to continue to deepen departmental budget reform. Through the exploration and practice in recent years, on the road of budget management reform, our country has initially established the department budget management system and has achieved certain results in some aspects. At the same time, there are still some problems in budget control. At present, the basic budget unit still regards simple budget execution control as the main direction of budget control, but neglects the construction of budget control system. Therefore, how to establish a comprehensive, multi-angle and whole process budget control system under the new policy environment has become the development direction of budget control in administrative institutions. Based on the analysis of the current budget control situation at the two levels of land, resources and urban areas, this paper makes an in-depth analysis of the various links of the budget control system. This paper points out the outstanding problems existing in the process of budget control at the two levels of SY city land and resources bureau, and analyzes the causes of the problems. Based on the mature experience and theory of comprehensive budget and performance budget, this paper redesigns the two-level budget control system of SY municipal land and resources bureau, according to the reform of strengthening the budget management system and mechanism. Objective control and target management, the determination of the standard of urban two-level budget control, the internal information feedback system, the four key factors of re-design, the evaluation system of the target system of the two-level budget control in the urban area of land and resources, Some practical methods and measures are designed for incentive system and monitoring system. This paper hopes that the above ideas can help the SY Bureau of Land and Resources to improve the budget control system and provide favorable conditions for the implementation of its development objectives, and also hope that the related ideas can help to promote and improve the budget control of administrative institutions.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

【相似文献】