广西公路养护事业单位预算管理研究

发布时间：2018-05-15 13:43

本文选题：公路养护事业单位 + 预算管理　；参考：《长安大学》2013年硕士论文

【摘要】：政府预算是政府组织、规范财政分配活动的重要工具，是政府调节经济的重要杠杆，体现着政府的政策意向，，关系到社会经济运作的好坏。政府预算管理对政府施政有着极其重的作用。部门（单位）预算是政府预算的组成部分，预算管理对事业单位生产管理同样有着很重要的作用。在财政预算管理新形势下，如何结合公路养护事业单位特点做好预算管理工作是公路养护事业单位值得探讨的课题。本文以部门预算、国库集中支付和政府采购等基本理论为基础，以广西公路养护事业单位为研究对象，结合实地调研的研究方法，探讨适应财政预算改革新形势下公路养护事业单位预算管理机制，提出了相应的对策。通过实地调研，对目前广西公路养护事业单位预算管理现状进行了分析，包括广西公路养护事业单位内设机构及其职能、预算管理组织机构、预算管理环境和管理制度等，研究分析目前广西公路养护事业单位预算管理存在的问题，在此基础上，提出改进和提高广西公路养护事业单位预算管理工作的五点对策：1、通过采取宣传、培训等一系列措施，调整内设机构职能、完善预算管理机构、完善计划管理和建立员工岗位责任制，以改善广西公路养护事业单位预算管理环境；2、通过建立单位内部预算编制流程规范以建立健全广西公路养护事业单位预算编制流程制度；3、通过建立用款计划申请及审核制度、完善单位经费和资金支付管理制度、建立单位政府采购等制度以建立健全广西公路养护事业单位预算执行制度；4、通过建立年度预算编制及预算批复情况报告制度、月度预算执行情况报告制度进而建立健全广西公路养护事业单位预算管理信息传递和沟通制度；5、通过建立单位内部部门决算制度进而规范广西公路养护事业单位年度部门决算管理。本文注重结合实际，从广西公路养护事业单位预算管理的现实需要出发，从预算管理的环境治理到预算编制、预算执行、预算信息传递与沟通、年度部门决算等预算管理环节的制度建设研究，提出了加强和规范广西公路养护事业单位预算管理工作的对策，具有很强的可操作性，对国内其他省（自治区）相类似的公路养护事业单位有着现实的借鉴意义。
[Abstract]:Government budget is an important tool for government organizations to standardize the activities of financial distribution and an important lever for the government to regulate the economy. It reflects the policy intention of the government and relates to the good or bad of the social economic operation. Government budget management plays an extremely important role in government administration. The department (unit) budget is a part of the government budget, and budget management also plays an important role in the production management of public institutions. Under the new situation of financial budget management, how to do the budget management well according to the characteristics of highway maintenance institutions is a topic worthy of discussion by highway maintenance institutions. Based on the basic theories of department budget, treasury centralized payment and government procurement, this paper takes Guangxi highway maintenance institution as the research object, and combines the research method of field investigation. This paper probes into the budget management mechanism of highway maintenance institutions under the new situation of financial budget reform and puts forward corresponding countermeasures. Through field investigation, this paper analyzes the present situation of the budget management of Guangxi highway maintenance institutions, including the internal organization and its functions, the budget management organization, the budget management environment and the management system of Guangxi highway maintenance institution, etc. This paper studies and analyzes the problems existing in the budget management of Guangxi highway maintenance institutions at present. On this basis, it puts forward five measures to improve and improve the budget management of Guangxi highway maintenance institutions: 1, by adopting a series of measures, such as propaganda, training, etc. To adjust the functions of the internal organizations, perfect the budget management agencies, perfect the planning management and establish the staff post responsibility system, In order to improve the budget management environment of Guangxi highway maintenance institutions, to establish and perfect the budget compilation process system of Guangxi highway maintenance institutions by establishing the internal budgeting process standard of the units, and to establish the application and examination system for the use of funds plan, Perfecting the management system of unit funds and fund payments, establishing systems such as government procurement of units in order to establish and improve the budget execution system of Guangxi highway maintenance institutions. 4. By establishing an annual budget preparation system and a reporting system on budget approval, The system of monthly budget performance report further establishes and perfects the system of transmitting and communicating information on budget management of Guangxi highway maintenance institutions, and standardizes Guangxi highway maintenance institutions by establishing the final accounts system of departments within the units. Annual department final account management. This paper focuses on the actual situation, starting from the actual needs of budget management in Guangxi highway maintenance institutions, from the environmental management of budget management to budget preparation, budget execution, budget information transmission and communication. This paper studies the system construction of budget management links, such as annual department accounts, and puts forward countermeasures to strengthen and standardize the budget management work of Guangxi highway maintenance institutions, which has strong maneuverability. Similar highway maintenance institutions in other provinces (autonomous regions) have practical significance.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：U418.2;F542.6

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