基于政府购买社区公共卫生服务的预算管理研究

发布时间：2018-03-15 12:49

本文选题：政府购买　切入点：社区公共卫生服务　出处：《长安大学》2014年硕士论文　论文类型：学位论文

【摘要】：在政府购买公共服务领域，西方国家已经取得了丰硕的成果。近年来，我国地方政府如上海、广州在政府购买社会组织服务方面也做了探索并取得一些成效。在国际、国内的双重背景下，我国将政府购买社会组织公共服务上升为国家决策。推动事业单位分类改革和转变政府职能，让政府购买服务作为一项改革获得了前所未有的发展机遇。非营利组织的非营利性宗旨，使其在公益性越强的服务中越是成为主要的提供主体，这些服务涉及众多领域，，如教育、医疗卫生、社会服务、科研等,非营利组织为改善人类生活、促进社会发展发挥着巨大的贡献。因此，政府可以通过购买服务的方式将公共服务交由非营利组织提供。基于公共产品（物品）理论、政府/市场失灵理论和委托—代理理论，非营利组织参与政府购买社区公共卫生服务，在此基础上，本文对社区公共卫生服务的预算管理进行研究。在厘清我国社区公共卫生服务机构预算管理概述的基础上，分析了社区公共卫生机构预算管理存在的问题，包括收入不易确定、预算编制简单，流于形式、内部管理活动开展不足等。并对问题产生的内外部原因进行了剖析。其中，外部原因包括制度规范的缺失、外部监督的不力；内部原因是主要原因，包括预算管理意识的淡薄、预算内容过于简单、预算执行缺乏应有的监督，内部控制制度缺失等。针对前面提出的问题，依据现有的相关法规，有针对性地提出了相应的对策措施，包括制定预算法规，建立预算编制体系；建立内部控制制度，做好基础管理工作、加强预算管理意识，做好预算编制工作、完善监督评价机制等。最后，本文的贡献之处在于对政府购买非营利组织服务的预算管理作了研究，并为政府购买公共服务提供了一个行业（社区公共卫生）的预算管理的雏形。政府购买社会组织服务是推动事业单位分类改革和转变政府职能的重大举措，因此，论文选题具有一定实用价值。
[Abstract]:In the field of government purchase of public services, Western countries have made fruitful achievements. In recent years, local governments in China, such as Shanghai and Guangzhou, have also explored and achieved some results in the area of government purchase of social organization services. Under the dual background of our country, the government buys the public service of the social organization into the national decision-making, and promotes the reform of the classification of the public institution and the transformation of the government function. The non-profit purpose of the non-profit organizations is to make them become the main providers in the public welfare service, these services involve many fields. For example, education, health care, social services, scientific research and so on, non-profit organizations play a great role in improving human life and promoting social development. Therefore, the government can provide public services to non-profit organizations by purchasing services. Based on public goods (goods) theory, government / market failure theory and principal-agent theory, non-profit organizations participate in government purchase of community public health services. This paper studies the budget management of community public health service. On the basis of clarifying the overview of the budget management of community public health service institutions in China, this paper analyzes the problems existing in the budget management of community public health institutions, including the difficulty of determining the income. The internal and external reasons of the problems are analyzed. Among them, the external reasons include the lack of institutional norms, the lack of external supervision, the internal reasons are the main reasons. Including a weak sense of budget management, too simple budget content, lack of due supervision over budget execution, lack of internal control system, etc. In view of the problems raised earlier, according to the existing relevant laws and regulations, The corresponding countermeasures are put forward, including the establishment of budget laws and regulations, the establishment of budget compilation system, the establishment of internal control system, the improvement of basic management, the strengthening of budget management consciousness, and the preparation of budget. Improve the supervision and evaluation mechanism. Finally, the contribution of this paper lies in the study of the budget management of the government purchasing the services of non-profit organizations. It also provides an embryonic form of budget management for the government to purchase public services (community public health). The purchase of social organization services by the government is an important measure to promote the reform of the classification of public institutions and to transform the functions of the government. The selection of the thesis has certain practical value.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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