ZD区部门预算管理研究

发布时间：2018-11-24 13:05

【摘要】：新中国成立以来，我国的预算制度几经变迁。自改革开放之后，我国财政管理制度有许多重大改革。自1998年起，我国开始将建立公共财政体系作为改革目标。随后推出一系列深化改革新措施，极大地提升了财政对预算资金的监控能力，财政管理跃上一个新台阶。在预算编制方法改革之前，不管中央还是地方,预算资金是按资金性质归类编制。各类别资金，如行政经费、基建经费、科研经费等，分别由财政内设的不同职能部门负责，进行分配和管理。这样的管理方式，导致了财政分配职能的弱化，不能有效地配置财政资源，最终导致财政部门很难对某个预算单位经费使用情况进行有效地监控。这种预算编制方法弊端日益显现，，已不适应实际需要。改革势在必行。本文以ZD区为研究对象，运用财政学、经济学等理论，结合美国、德国、法国等西方发达国家地方政府预算管理模式，总结其先进的经验，在简要介绍ZD区部门预算管理现状的基础上，分析目前ZD区部门预算管理在预算编制、执行及监管方面存在的问题，并分析上述问题产生的原因。最后结合ZD区实际，分别从部门预算管理的三个方面提出改进建议。改进部门预算编制方面的建议包括：与区编办协调配合，提高人员支出编制准确性；引入标准预算周期管理，探索中长期预算编制工作；落实零基预算编制模式，完善定额标准体系。改进部门预算执行方面的建议包括：强化预算外资金管理，实现财政综合预算；细化项目支出预算，结余实行滚动管理。改进部门预算监管方面的建议包括：建立项目绩效考评制度，落实绩效考评工作；完善预算监管体系，增强部门预算透明度。同时，对改进部门预算管理配套措施方面提出如下建议：调整财政内设机构，建立新型运行机制；淡化“一上”程序，优化预算编审程序。
[Abstract]:Since the founding of New China, China's budget system has changed several times. Since the reform and opening up, China's financial management system has many major reforms. Since 1998, China began to set up a public finance system as the goal of reform. Subsequently, a series of new measures to deepen the reform were introduced, which greatly enhanced the ability of the government to monitor the budget funds, and the financial management leapt to a new level. Before the reform of budgeting methods, budget funds were classified according to their nature, whether central or local. All kinds of funds, such as administrative funds, capital construction funds, scientific research funds, are allocated and managed by different functional departments. Such a management mode leads to the weakening of the function of financial distribution and the inability to allocate financial resources effectively. Finally, it is very difficult for the financial department to monitor the use of funds of a budget unit effectively. This kind of budgeting method malpractice appears day by day, has not adapted to the actual need. Reform is imperative. This paper takes the ZD area as the research object, using the theories of finance, economics and other western developed countries, such as the United States, Germany, France and other western developed countries, to sum up its advanced experience. On the basis of a brief introduction to the present situation of department budget management in ZD, this paper analyzes the problems existing in budget making, execution and supervision of department budget management in ZD district at present, and analyzes the causes of the above problems. Finally, according to the actual situation of ZD, the improvement suggestions are put forward from three aspects of department budget management. Suggestions for improving departmental budgeting include: coordinating with regional compilation offices to improve the accuracy of personnel expenditure compilation; introducing standard budget cycle management to explore medium- and long-term budgeting; We will implement the zero-base budget formulation model and improve the quota standard system. Suggestions for improving departmental budget execution include: strengthening the management of extra-budgetary funds and realizing the comprehensive budget of finance; refining the project expenditure budget and implementing rolling management of the balance. The suggestions of improving department budget supervision include: establishing project performance evaluation system, implementing performance evaluation work, perfecting budget supervision system and enhancing department budget transparency. At the same time, the following suggestions are put forward to improve the supporting measures of department budget management: adjusting the internal financial institutions, setting up a new operating mechanism, desalinating the "one up" procedure and optimizing the budget compiling and reviewing procedure.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

【参考文献】