基于转型时期兵团团场财政财务改革研究

发布时间：2018-06-28 13:20

本文选题：团场 + 财政财务改革　；参考：《石河子大学》2014年硕士论文

【摘要】：伴随着全国经济的发展，“稳疆兴疆，富民戍边”是中央赋予兵团新的使命，这就要求兵团既要成为稳定新疆的中坚力量，又要积极融入新疆经济跨越式发展中。全面的改革成为兵团完成这一重要使命的必经之路，鉴于兵团团场的实际情况，财政财务改革显得尤为重要，也只有改革才能使其更好的适应和促进市场经济和兵团现实发展。在中央召开新疆工作座谈会之后，兵团各级通过不懈努力，圆满完成各项目标任务，综合实力有了明显改善。但与此同时，兵团政企不分，事权与财权不对等，财政财务混乱等问题也日益凸显，团场实施政企分离，财政财务分离已到亟需解决的时代。兵团在2012年财政工作会议上提出“十二五”期间兵团财政工作的主要任务是要通过3到5年时间，理顺兵团财政的纵横向关系，统筹整合内部财政财务资源，改革内部收入分配关系，深入研究兵团的特殊性，建立具有兵团特色的科学、规范、高效的财政财务体系及运行机制。进入2013年，为了深化团场改革，进一步实现政企分离，针对团场现行存在的问题，兵团提出团场财政财务改革三步走道路，第一步就是八个试点团场改革，将团场党政军企职能彻底分离，探索团场发展的新道路，然后将试点团场再扩大16个，改革到24个团场，最后在全兵团全面实施财政财务改革。本文按照现状阐述——改革案例——对策及保障措施这个思路，结合调查研究法和个案分析法等方法，对团场财政财务改革过程中存在的财政和财务两方面的问题进行分析，阐述团场财政财务现行管理体制，现行改革方案，提出相应的解决措施。通过研究分析发现，团场财政财务改革存在许多问题，在对试点团场改革具体案例进行分析后，同时考虑改革过程中的风险并对针对可能出现的风险提出解决对策，例如降低连队领导干部内退的年龄界限、做好人员的思想工作、采取合理绩效考核等有益措施来解决剩余劳动力安置问题，，降低改革风险。最后，为保障团场财政财务改革在今后两年甚至更长时间里的全面实施，本文提出完善团场预算管理体系、增加团场资金来源、加强财会队伍建设等保障措施。
[Abstract]:With the development of national economy, it is the new mission that the central government has entrusted the Corps with the task of "stabilizing Xinjiang and prospering Xinjiang, enriching the people and defending the border", which requires the corps to become the backbone of the stability of Xinjiang and actively integrate into Xinjiang's economic development by leaps and bounds. Comprehensive reform has become the only way for the Corps to complete this important mission. In view of the actual situation of the Corps, the financial and financial reform is particularly important, and only the reform can make it better adapt to the market economy and promote the real development of the Corps. After the Central Committee convened a forum on Xinjiang work, through unremitting efforts at all levels, the Corps successfully completed all its target tasks, and its overall strength improved markedly. But at the same time, Bingtuan is not divided between government and enterprise, power and financial power is not equal, financial chaos and other issues have become increasingly prominent, the implementation of the separation of government and enterprise, financial separation has reached an era that needs to be solved. At the 2012 financial work conference, the Corps put forward that the main task of the financial work of the Corps during the 12th Five-Year Plan period is to straighten out the vertical and horizontal relationship of the financial affairs of the Corps through three to five years, and to coordinate and integrate the internal financial resources. Reform the relationship of internal income distribution, deeply study the particularity of bingtuan, establish a scientific, standardized and efficient financial system and operating mechanism with characteristics of bingtuan. In 2013, in order to deepen the reform of the league field and further realize the separation of government and enterprises, in view of the existing problems in the field, the Bingtuan put forward the three-step road of the financial and financial reform of the league farm. The first step is the reform of eight pilot groups. The functions of the party, government, and military enterprises in the regiment were completely separated, and a new road for the development of the regiment was explored. Then, the pilot farm was expanded to 16, reformed to 24, and the fiscal and financial reform was carried out in the whole corps in an all-round way. According to the present situation, this paper expounds the ideas of "case of reform", countermeasures and safeguard measures, combining the methods of investigation and research and case analysis, to analyze the problems in both finance and finance in the course of financial reform of the regiment. This paper expounds the current management system and current reform scheme of the finance and finance of the regiment, and puts forward the corresponding solutions. Through the research and analysis, it is found that there are many problems in the financial and financial reform of the regiment. After analyzing the specific cases of the reform of the pilot farm, we consider the risks in the process of reform and put forward solutions to the possible risks. For example, lowering the age limit of retreating of company leading cadres, doing well the ideological work of personnel, taking reasonable performance appraisal and other beneficial measures to solve the problem of surplus labor placement and reducing the reform risk. Finally, in order to ensure the overall implementation of the financial reform in the next two years or even longer, this paper puts forward some safeguard measures, such as perfecting the budget management system, increasing the sources of funds and strengthening the construction of the financial and accounting contingent.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6

【参考文献】