XX市财政预算管理中存在的问题及对策研究

发布时间：2019-03-21 08:52

【摘要】：财政预算是政府活动计划的一个财务反映，是政府调节经济和社会发展的重要依据。因此，研究财政预算管理具有重要意义。针对XX市财政预算管理中财政预算编制、财政资金执行、预算管理监督方面与国内外先进经验之间存在的差距，学习借鉴了国内外专家学者的相关研究，以及财政预算管理相关理论。对现行财政预算管理工作中存在的预算编制科学化水平不高等问题，通过XX市近十年的财政收入和支出增长情况的对比，提出了构建预算编制、执行、监督相分离的新型财政预算管理组织结构，使所有的预算编制工作都由预算编制机构全权负责，统一掌握财政和部门预算；明确预算执行的责任单位，突出国库支付中心的审核职能，严格预算约束力。在预算执行过程中，对预算执行随意性强、缺乏约束力，提出了严格预算追加的审批程序，建立预算追加事项定期报告制度，把涉及追加预算单位的年初预算执行进度、申请追加项目预算核减率及追加预算完成情况纳入政府绩效考核体系。根据财政预算实际，对于缺乏预算监督和绩效考核问题，提出了将预算按照管理时间顺序实行周期管理，制定财政预算编制工作考评表，在时限上对预算管理作进一步的规范，，使整个管理系统的操作效率得到进一步提高。特别是对标准预算周期制度进行了较为详尽的描述，使本文对于XX市财政预算管理标准周期预算制度的实施具备较强操作性，同时也为未来预算管理的发展提出了一定的参考建议。
[Abstract]:The fiscal budget is a financial reflection of the government's plan of activities and an important basis for the government to regulate economic and social development. Therefore, it is of great significance to study the budget management. In view of the gap between the preparation of the financial budget, the execution of the financial funds, the supervision of the budget management and the advanced experience at home and abroad in the management of the financial budget of XX City, this paper draws lessons from the relevant studies of experts and scholars at home and abroad. And the related theory of budget management. Based on the comparison of the increase of fiscal revenue and expenditure in the past ten years, this paper puts forward the construction of budget preparation and implementation for the problems existing in the management of the current fiscal budget, such as the low level of scientific budgeting, and so on. To supervise the new financial budget management organizational structure which is separated from each other, so that all the budget preparation work is under the full responsibility of the budget preparation institution, and the unified control of the financial and departmental budgets; Clear the responsibility unit of budget execution, highlight the audit function of treasury payment center, strictly budget binding. In the process of budget implementation, the implementation of the budget is arbitrary and lacking in binding force, and strict examination and approval procedures for budget additions have been put forward, a system for periodic reporting on supplementary matters of the budget has been established, and the progress of budget implementation involving supplementary budget units at the beginning of the year has been put forward. Apply for additional project budget reduction rate and supplementary budget completion into the government performance appraisal system. According to the reality of the fiscal budget, regarding the lack of budget supervision and performance appraisal, the paper puts forward that the budget should be managed periodically according to the order of management time, formulate the evaluation form for the preparation of the financial budget, and further standardize the budget management in the time frame. The operation efficiency of the whole management system is further improved. In particular, the standard budget cycle system is described in detail, which makes the implementation of the standard budget cycle budget system of XX city more operational. At the same time, it also puts forward some reference suggestions for the development of future budget management.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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