云南省行政单位国有资产管理与预算管理相结合研究

发布时间：2018-03-04 14:46

本文选题：行政单位国有资产　切入点：资产管理　出处：《西南交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：财政部令第35号颁布了《行政单位国有资产管理暂行办法》,其中明确提出资产管理与预算管理相结合的原则。本文的研究旨在为云南省落实这一管理原则做理论上的解读和实践上的指导。本文从云南省行政单位国有资产管理的现状出发,展现云南省行政单位国有资产管理的现实情况和存在的主要问题,结合财政部资产管理与预算管理相结合的要求,说明云南省落实这一要求已有的条件和不足之处。为实现研究目标,在理论方面,本文以我国政治体制改革和公共财政构建为背景,利用公共管理学、公共经济学、会计学等学科的理论,以资产管理为中心,说明在资产管理中应用预算管理的技术和方法,能很好地解决目前资产管理中面临的信息收集不可靠、不全面、不及时的问题。再以预算管理为中心说明我国政府预算管理改革的纵深推进离不开资产管理的科学化、精细化。在实践方面,本文借鉴了世界主要国家资产管理与预算管理相结合的法治建设和机构设置的模式,及财政部和湖北、安徽、广东、北京、内蒙古、辽宁、江苏等地开展资产管理与预算管理相结合的经验,提出了云南省实施资产管理与预算管理相结合工作的一些构想。本文以云南省现有条件为基础,运用文献研究法、比较研究法等,提出了云南省实现资产管理与预算管理相结合应做好的几方面工作。一是要首先在法律层面上落实行政单位国有资产管理的职责,明确管理目标和管理部门,理顺体制构架。二是要制定行政单位资产配置标准、报废标准、绩效考评标准等,搞好制度建设,保障依法行政。三是要解决好财政部门内部职责分工的问题。四是要提高信息化管理水平,实现预算编审、资产管理、政府采购、绩效管理、财政投资评审之间数据的有效整合。五是与财政部门以外的单位建立联动机制,实现齐抓共管和信息互联互通。本文的研究为云南省实现资产管理与预算管理相结合做了理论上的解读,提出了实践上的建议。
[Abstract]:Decree No. 35 of the Ministry of Finance promulgated the interim measures for the Management of State-owned assets in Administrative Units, which clearly put forward the principle of combining asset management with budget management. The purpose of this study is to make a theory for Yunnan Province to implement this management principle. On the interpretation and practical guidance. Based on the present situation of the state-owned assets management in Yunnan administrative units, this paper presents the reality and main problems of the state-owned assets management in Yunnan administrative units, and combines the requirements of combining the asset management with budget management of the Ministry of Finance. This paper illustrates the existing conditions and shortcomings of Yunnan Province in implementing this requirement. In order to achieve the research goal, in theory, this paper takes the political system reform and the public finance construction as the background, utilizes the public management science, the public economics, the accounting science and so on discipline theory, takes the asset management as the center. It is shown that the application of budget management techniques and methods in asset management can solve the problem of unreliable and incomplete information collection in asset management. Then, taking budget management as the center, it shows that the deepening of our government budget management reform can not be carried out without the scientific and meticulous management of assets. In practice, this paper draws lessons from the model of legal construction and institutional setting in the combination of asset management and budget management in major countries in the world, and the Ministry of Finance and Hubei, Anhui, Guangdong, Beijing, Inner Mongolia, Liaoning, Based on the experience of combining asset management and budget management in Jiangsu and other places, this paper puts forward some ideas for the implementation of the combination of asset management and budget management in Yunnan Province. Based on the existing conditions in Yunnan Province, this paper applies literature research method, comparative research method, etc. This paper puts forward several aspects that should be done well to realize the combination of asset management and budget management in Yunnan Province. First, it is necessary to implement the responsibility of state-owned assets management of administrative units at the legal level, and to clarify the management objectives and management departments. Straighten out the institutional framework. Second, we should formulate standards for the allocation of assets of administrative units, scrap standards, performance evaluation standards, and do a good job in system construction. Third, to solve the problem of the division of responsibilities within the financial departments. Fourth, to improve the level of information management, to achieve budget editing and review, asset management, government procurement, and performance management. The fifth is to establish the linkage mechanism with the units other than the financial department to realize the joint management and information interconnection. The research in this paper makes a theoretical interpretation for the realization of the combination of asset management and budget management in Yunnan Province, and puts forward some practical suggestions.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F123.7;F810.6

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