我国财政支农专项资金管理研究

发布时间：2018-06-16 02:55

本文选题：专项资金 + 农业专项资金　；参考：《山东农业大学》2014年硕士论文

【摘要】：本文通过对我国农业专项资金立项、拨付、使用、审计、绩效评价等各环节的分析，深层次的挖掘在农业项目资金管理中存在的问题，深入研究探讨前人的研究成果和合理建议，将外国先进经验和成功案例根据我国现状有选择的借鉴，并以此将农业专项资金支出的社会效益尽量提高到最大，同时国家财政对于农业的扶持政策和支持力度要切实保证到位，使农业现代化发展的进程进一步加快。通过对我国农业专项资金管理现状及存在问题的研究，主要从项目的立项和预算、资金的拨付和使用以及监管绩效评价等方面揭示目前我国农业专项资金存在的问题。问题很多，但相对较集中：项目不够公开透明、可行性论证不充分，编制预算不够重视，编制不够详尽等问题是目前我国农业专项资金上存在的主要问题。项目的透明度和可行性分析决定了项目立项是否科学，而在资金自上而下的拨付过程中，资金不能及时到位、地方配套跟不上等这些问题，导致了资金的拨付滞留。在资金使用过程上，存在诸多问题，例如项目管理不规范、擅自对项目进行调整或者变更、会计核算工作不规范，“专款专用”无法落实到位，导致资金的分散性比较广，不易达到集中使用的合力。在资金监管和绩效评价上，项目的内部监督制衡机制不健全，缺乏相应的专业技术人员对项目资金的实际使用效果进行监督；同时，对项目的考评手段还不够科学完备，容易受到人为因素的影响，难以全面反映真实情况。这些都是需要迫切解决的问题。借鉴美国已经建立了比较完善的农业法律体系，从根本制度上保障了农业的发展。美国实行“以工补农”的政策，在农村道路、通讯、电力等基础设施的建设方面投入了大量资金，提供优惠的贷款和良好的农业技术服务，加大对农业生产的补贴，提供农产品在市场中的竞争力。在发展农业时，注重生态环境的保护和对不可再生资源的消耗限制。同时，，通过政策和资金投入倾向大力支持农业科研技术的推广与应用。欧盟通过结构调整加大对农产品的补贴力度和对农业的扶持有明确的长期发展规划、对对外贸易规则的充分利用、建立完善的财政补贴体系、推动生态环保农业发展和改进农业项目管理等方法，从农业生产开始到最后销售全过程进行政策和资金的保证。通过建立健全各项专项资金管理制度，包括合理界定资金使用范畴、严格的预算制度、责任追究制度和资金报账制度以及在项目实施过程中的安全生产管理制度、项目档案管理制度等。在项目申请立项论证期间，就要明确项目投资的重点方向，引导资金对优质高效农业、农产品深加工以及农业龙头企业的扶持力度，同时明确项目主要负责人在项目管理中要承担的技术监督指导、工程质量验收等责任以及财政部门和相关参与单位的责任。编制项目资金预算要根据相关的法律法规和项目扶持政策做到尽可能的可靠详尽、科学合理，每一笔资金都要按预算支出。通过完善财政直接支付制度和良好的会计基础工作，用政府采购和项目招投标制度保证资金管理过程中尽量少的受到非政策性的干扰和影响。其中政府采购和项目招投标是项目管理中最易产生漏洞的环节。增加招投标的公开程度、完善相关的法律法规、设立专门的职业化管理机构以及有效的监督机制和对电子招标系统的推广。最重要的还是建立健全的项目全过程的审计监督机制，通过建立项目工作总台账、完善项目评价体系、分阶段审查项目建立相对有效的资金管理模式。财政部门和项目主管部门共同实施对项目全过程的监督管理，综合分析项目资金的使用情况，遇到问题及时处理。在项目工程完成后，主管部门进行验收，按照具体量化指标进行考核，做出最终评估报告，奖先进罚落后。实行经常性审计制度，增大上级部门对下级和交叉审计的力度，对发现的违纪违规现象，要通过纪检监察部门的介入来对项目责任人进行处理。建立信息反馈制度，改善基层部门与上级单位的沟通渠道，保证好的建议能够得到采纳。
[Abstract]:In this paper, through the analysis of the various links of China's agricultural special funds, allocation, use, audit, performance evaluation and other links, the problems existing in the fund management of agricultural projects are deeply excavated, and the research results and reasonable suggestions of the predecessors are deeply studied and discussed, and the foreign advanced experience and successful cases are selected for reference according to the status of our country. At the same time, the social benefit of the agricultural special fund expenditure is maximized as far as possible. At the same time, the support policy and support of the state finance for agriculture should be effectively guaranteed, and the process of agricultural modernization will be further accelerated.
Through the research on the current situation and existing problems of agricultural special fund management in China, the problems of the current agricultural special funds in China are revealed mainly from the aspects of project establishment and budget, the allocation and use of funds and the evaluation of supervision performance. There are many problems, but they are relatively concentrated: the project is not open and transparent and the feasibility argument is inadequate, The main problem in our country's agricultural special funds is that the budget is not paid enough attention and the compilation is not detailed enough. The transparency and feasibility analysis of the project determines whether the project is scientific or not, and in the process of the allocation from top to bottom, the funds can not be in place in time and the local matching is not good. In the process of fund use, there are many problems, such as non standard project management, unauthorized adjustment or change to the project, non standard accounting work, "special funds" can not be implemented in place, which leads to a wide spread of funds, and is not easy to reach the combined force of centralized use. In the supervision of funds and performance evaluation, The internal supervision and balance mechanism of the project is not sound, and the corresponding professional and technical personnel are lack of supervision on the actual use effect of the project funds. At the same time, the evaluation means of the project are not scientific and complete, which are easily influenced by human factors and are difficult to fully reflect the real situation. These are all problems that need to be solved urgently.
The United States has established a relatively perfect agricultural legal system, guaranteeing the development of agriculture from the fundamental system. The United States has implemented a policy of "making up for agriculture by work", invested a large amount of funds in the construction of rural roads, communications, electricity and other infrastructure, providing favorable loans and good agricultural technical services, and increasing agricultural production. Subsidies to provide agricultural products in the market competitiveness. In the development of agriculture, focus on the protection of the ecological environment and the consumption of non renewable resources. At the same time, through the policy and capital investment tendency to support the promotion and application of agricultural scientific research and technology. The EU through structural adjustment to increase subsidies for agricultural products and agriculture. We should support a clear long-term development plan, make full use of foreign trade rules, establish a perfect financial subsidy system, promote the development of ecological and environmental protection agriculture and improve the management of agricultural projects, and ensure the guarantee of policy and funds from the beginning of agricultural production to the whole process of final sales.
Through establishing and perfecting the special fund management system, including the rational definition of the scope of the use of funds, the strict budget system, the accountability system and the fund reporting system, the safety production management system and the project archives management system in the process of project implementation. Point direction, guide the fund to high quality and efficient agriculture, deep processing of agricultural products and the support of agricultural leading enterprises, at the same time, clear the technical supervision and guidance to the project management, the responsibility of the project quality acceptance, and the responsibility of the financial department and the related single position. The laws and regulations and the project support policies are as reliable and detailed as possible, scientific and reasonable, each fund should be paid in accordance with the budget. Through the improvement of the financial direct payment system and the good basic accounting work, the government procurement and project bidding system can be used to ensure that as little as possible the non policy interference and influence in the process of capital management. Government procurement and project bidding are the most vulnerable links in project management, increasing the openness of the bidding, improving the relevant laws and regulations, setting up specialized occupational management institutions and effective supervision mechanism and the promotion of electronic bidding system.
The most important thing is to establish and perfect the audit supervision mechanism in the whole process of the project. Through the establishment of the total account of the project work, the project evaluation system is perfected, the relatively effective fund management model is established by the phased review project. The financial department and the project supervisor jointly implement the supervision and management of the whole project process, and analyze the project funds comprehensively. After the project is completed, the competent department carries out the acceptance of the project, carries out the examination in accordance with the specific quantitative indicators, makes the final assessment report, and awards the advanced penalty behind. The regular audit system will be implemented to increase the degree of the lower and cross auditing of the superior departments, and the disciplinary inspection and supervision should be adopted. The Department's intervention to deal with the project responsible person, establish the information feedback system, improve the communication channel between the grass-roots departments and the higher level units, and ensure that the good suggestions can be adopted.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8;F302.6

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