中国公共预算决策机制研究

发布时间：2018-04-26 15:04

  本文选题：财政管理 + 公共预算　； 参考：《中国财政科学研究院》2014年博士论文

【摘要】：在现实社会中,无论是个人家庭、企业,抑或是政府的生存、运转都离不开资金的保障,进一步说就是离不开对资金的筹集、分配的一系列谋划。而政府预算,作为财政管理的核心,就是各级政府编制的政府资金收支计划。政府预算的产生和发展是与现代法治国家和民主政治同步成长的,政府预算不仅是一个经济范畴,它还更多地涉及到政治层面的问题。可以说,公共预算是政府调节不同社会群体利益的重要工具,它跨越了政治、经济、社会和行政各大领域,是政府职能和社会政策的集中体现。党的十八大提出,财政是国家治理的基础和重要支柱,必须完善立法、明确事权、改革税制、稳定税负、透明预算、提高效率,建立现代财政制度,实施全面规范、公开透明的预算制度。为今后我国各级政府的预算管理指明了发展的方向,也充分体现了完善预算管理的重大意义。从管理的一般意义而言,如现代著名管理学者西蒙指出的“管理就是决策’”,决策是管理的首要环节。从财政管理的特性而言,预算管理是财政管理的重要内容和基础支撑,它反映了国家参与国民生产总值分配的程度和财政活动的事权范围,是落实公共政策的重要手段。因此,预算决策是财政管理,特别是预算管理的重要环节,建立健全科学、有效的预算决策机制意义十分重大。本论文着眼于全面深化财政管理改革,遵循“确定选题—明确概念—理论分析—实证研究—提出对策”的研究思路,选取财政预算中的公共预算为研究重点,从中国公共预算决策机制建设方面所存在的现实问题出发,在吸收借鉴国内外有关公共预算决策先进研究成果的基础上,采取理论与实践相结合、历史与现实相结合、国内与国外相结合、一般分析与案例研究相结合的方法,对中国公共预算决策机制进行了深入系统的研究,对我国公共预算决策的历史沿革、现实状况、存在的突出问题进行了深入阐释,对北京市公共预算决策机制进行了典型剖析,在当前公共预算决策的法律制度仍不健全的情况下,探求科学配置预算决策权力,拓展预算决策的方法,优化决策程序等途径,提高财政资金的使用效率和效果,进而促进经济社会健康可持续发展。本研究总体框架分为六章：第1章,导论。主要阐明了研究背景、意义,提出开展公共预算决策机制研究有助于加强社会主义市场经济体制建设,加快转变政府职能,推进具有中国特色的公共财政管理理论体系建设,提高公共资源配置的效率,具有重要的现实意义和理论价值。提出从公共预算决策理论、决策方法研究、决策参与者行为三个维度展开研究。总结了方法思路、框架结构、主要创新点与不足。第2章,公共预算决策理论透析。本部分主要是在研究决策、公共决策与公共预算决策三个层概念的基础上,提出了公共预算决策公共性、政治性、法治性、公开性的四个特征；概括出公共预算决策的作用体现在四个方面,即实现公共资源的合理配置,提高政府宏观调控能力,提高公共治理能力,推进民主政治建设。论文认为政治体制、文化背景、公民觉悟、经济社会状况、技术条件等构成了影响预算决策效果的因素。梳理概括了公共财政理论、公共选择理论、新公共管理理论、科学决策理论和公共治理理论等相关理论,为研究分析中国公共预算决策机制提供理论依据。第3章,我国公共预算决策机制实践考量。主要是以公共预算决策相关理论为指导,从公共预算决策相关法制体系建设、决策职权配置、决策方法、决策程序、决策透明度等方面回顾了的我国公共预算决策的发展历史、现状,分析了存在的问题,提出问题产生的原因主要在于依法行政意识比较薄弱、政府职责不清、社会发展时期外部形势复杂多变、相关改革不到位等,为改革创新我国公共预算决策机制提供分析基础。第4章,北京市公共预算决策机制案例研究。立足于“解剖麻雀,分析典型”,从北京市预算决策制度、人大预算决策权力配置、预算决策方式、预算决策民主透明、预算决策的约束性等多方面,对北京市公共预算决策机制构成、运行、成效进行研究,提出北京市公共预算决策机制存在的问题,并对在北京市开展公共预算决策机制方面的改革创新动态进行评价介绍,为健全我国公共预算决策机制提供思路。第5章,发达国家公共预算决策机制的经验借鉴。选取美国、德国、日本等发达国家作为研究对象,对其公共预算决策机制的历史沿革、现实状况及发展趋势进行深入分析,并做出客观评价,提出了发达国家公共预算决策的经验对我国的启示,为健全我国公共预算决策机制提供“他山之石”。第6章,健全中国公共预算管理体制的政策建议。在理论研究、总体研究和案例分析的基础上,结合中国经济社会发展的实际,论述了健全中国公共预算决策机制的紧迫性,提出了下一步的总体思路,主要包括：健全中国公共预算决策机制要遵循依法推进、实事求是、注重绩效、统筹协调四个原则；完善中国公共预算决策机制的路径,需要全面贯彻《预算法》、强化法治约束,健全公共预算决策的权力配置体系,健全预算决策方式,完善预算绩效管理,完善公共预算管理流程,健全预算决策的监督体系等。同时,强化组织领导,建立专家型、职业化的预算审查队伍,加强政策宣传和政策研究,深化电子政务建设,为公共预算决策机制的构建提供有力保障。本文在研究过程当中,学习借鉴和参考了大量有关研究文献,既开阔了思维,增长了知识,在研究中坚持辩证唯物主义的世界观和方法论,努力在学术思想、研以致用上,弥补前人研究的不足,实现超越于同类研究的创新,主要是：从研究内容上,以公共预算管理的逻辑起点---公共预算决策入手,突破当前公共预算管理宏观研究较多、深入细化研究较少的局限,深化和扩展了公共预算管理决策的研究内容,提高了公共预算管理决策研究的整体性、全面性；从研究视角上,突破了当前就财政论财政和用理论框套实践的思维定势,对我国公共预算决策机制,从人大与政府间、政府内部间,理论研究与案例研究相结合的角度进行了多维分析,努力拓展公共预算管理研究的空间；从研究结论来看,本研究提出在坚持和维护中国共产党领导的多党合作和政治协调制度的前提下,要明确人大政协、社会公众、政府部门在预算决策中的职责,拓展预算决策的方式方法,建立多层次、多方式的公共预算决策机制框架的政策主张。然而受各方面条件的限制,加上自身知识储备不足和工作视野局限,本研究依然存在着许多不足,最突出的有三点：一是鉴于目前无论是理论界还是实际工作中,对预算决策概念、范围缺乏权威的、明确的论述,可借鉴的资料比较有限,本文在理论论述方面还不够深入；二是对公共财政管理及相关理论研究把握还欠深入,尤其在我国现行的经济政治管理体制条件下,如何将西方发达国家的先进经验与我国公共预算决策机制构建改革创新有机结合上把握不深,需要进一步加强研究思考:三是预算编制、执行和监督的需要进一步分析,以建立一个科学、规范、高效、稳健的公共预算管理体系,提高公共财政管理的决策过程。
[Abstract]:In real society, the existence of individual family, enterprises, or government is inseparable from the guarantee of funds. Further, it is inseparable from the collection of funds and a series of plans for distribution. The government budget, as the core of the financial management, is the plan of the government funds and expenditure compiled by government governments at all levels. The government budget is not only an economic category, but also more involved in the political level. It can be said that the public budget is an important tool for the government to regulate the interests of different social groups. It is a government function and society across the major fields of political, economic, social and administrative. The centralization of the policy is reflected. The eighteen Party Congress has proposed that finance is the basis and important pillar of national governance. It is necessary to improve the legislation, clear the power, reform the tax system, stabilize the tax burden, make the transparent budget, improve the efficiency, establish the modern financial system, implement the comprehensive and transparent budget system, and point out the budget management of our government at all levels in the future. The direction of development also fully embodies the great significance of improving the budget management. From the general significance of management, as Simon, a modern famous management scholar, points out that "management is decision", decision-making is the primary link of management. From the characteristics of financial management, budget management is an important content and basic support of financial management, and it is counter to it. The extent to which the state participates in the distribution of gross national product and the scope of the power of the financial activities is an important means to implement the public policy. Therefore, the budget decision is an important part of the financial management, especially the budget management. It is of great significance to establish a sound scientific and effective budget decision mechanism. The reform, following the research idea of "definite topic - clear concept - theoretical analysis - Empirical Study - putting forward countermeasures", selected public budgets in financial budget as the focus of research, starting from the practical problems existing in the construction of Chinese public budget decision-making mechanism, and advanced research on public budget decision-making at home and abroad. On the basis of the combination of theory and practice, combining history with reality, combining domestic and foreign, general analysis and case study, this paper makes a thorough and systematic study of the public budget decision-making mechanism in China, and makes a thorough study of the historical evolution, reality and outstanding problems of public budget decision in China. A typical analysis of the public budget decision-making mechanism in Beijing is carried out. Under the condition that the legal system of public budget decision is still unsound, it is necessary to explore the power of scientific allocation of budget decision, expand the method of budget decision, optimize the decision procedure and so on, improve the efficiency and effect of financial funds, and then promote the economic and social health. The overall framework of this study is divided into six chapters: first chapters, introduction. It mainly clarifies the background and significance of the research, and puts forward that the research on the public budget decision-making mechanism is helpful to strengthen the construction of the socialist market economy system, speed up the transformation of government functions, promote the construction of the public finance management theory system with Chinese characteristics, and raise the public public finance management system. The efficiency of resource allocation has important practical significance and theoretical value. It puts forward three dimensions of the public budget decision theory, the study of decision-making method and the behavior of decision-making participants. It summarizes the method idea, frame structure, main innovation points and shortcomings. The second chapter, public pre calculation theory dialysis. This part is mainly in the study of decision-making, On the basis of three concepts of public decision-making and public budget decision, the four characteristics of public budgeting, politics, rule of law and openness are put forward, and the function of public budget decision is reflected in four aspects, that is, to realize the rational allocation of public resources, to raise the government's macro regulation and control ability, and to improve the public governance ability. The paper considers that the political system, cultural background, citizen awareness, economic and social conditions, and technical conditions constitute the factors affecting the budget decision effect. The paper summarizes and summarizes the theory of public finance, public choice theory, new public management theory, scientific decision theory and public governance theory, for research and analysis. The national public budget decision-making mechanism provides theoretical basis. The third chapter, the practical consideration of the public budgetary decision-making mechanism in China. The public budgetary decision is mainly based on the public budgetary decision related theory. It is reviewed from the aspects of public budgetary decision related legal system construction, decision-making power allocation, decision-making method, decision procedure, decision transparency and so on. The development history, the status quo, analysis of the existing problems, the reasons are mainly due to the weak administrative consciousness of the law, the government is not clear, the external situation of the social development period is complex and changeable, the relevant reform is not in place, and so on to provide the basis for the reform and innovation of the public budget decision-making mechanism in China. The fourth chapter, the public preview of Beijing Based on "anatomic sparrow, analysis of typical", from the budget decision system of Beijing, the allocation of the power of budget decision, the way of budget decision, the democratic and transparent budget decision and the constraint of the budget decision, this paper makes a study on the constitution, operation and effect of the public budget decision mechanism in Beijing, and puts forward the public of Beijing city. The existing problems of the common budget decision-making mechanism and the evaluation of the dynamic reform and innovation of the public budget decision-making mechanism in Beijing are introduced, and the ideas for improving the public budget decision-making mechanism in China are provided. The fifth chapter, the experience of the developed countries' public budgetary decision-making mechanism, is selected as the Research of the developed countries such as the United States, Germany and Japan. It makes an in-depth analysis of the historical evolution, reality and development trend of its public budget decision-making mechanism, and makes an objective evaluation, puts forward the Enlightenment of the experience of the public budget decision-making in the developed countries to our country, and provides the "stone for other mountains" for the sound decision-making mechanism of the public budget in our country. The sixth chapter is to improve the administration of the public budget management system in China. On the basis of theoretical research, overall research and case analysis, combined with the reality of China's economic and social development, this paper expounds the urgency of perfecting the Chinese public budget decision-making mechanism and puts forward the general idea of the next step, which mainly includes: improving the Chinese public budget decision-making mechanism to follow the law, seeking truth from facts and paying attention to performance. To coordinate and coordinate the four principles and to improve the path of China's public budget decision-making mechanism, it is necessary to fully implement the budget law, strengthen the rule of law, improve the power allocation system of public budget decision-making, improve the mode of budget decision, perfect the budget performance management, improve the process of public budget management, and improve the supervision system of budget decision-making. To organize and lead, establish expert and professional budget review team, strengthen policy propaganda and policy research, deepen the construction of e-government, provide strong guarantee for the construction of public budget decision-making mechanism. In the course of the study, we learn and refer to a large number of relevant research literature, which broaden the thinking, increase knowledge and study in the study. Adhere to the world outlook and methodology of dialectical materialism, make great efforts to make up for the shortcomings of previous studies in academic thought, make up for the shortcomings of previous research, and realize the innovation beyond the same kind of research, mainly: from the content of the study, the logical starting point of public budget management - public budget decision in the hand, more macro research on the current public budget management The research content of public budget management decision has been deepened and expanded, and the research on public budget management has been improved and comprehensive and comprehensive. From the perspective of research, it breaks through the thinking setting of the current financial theory and theory frame set practice, and the public budget decision-making mechanism in China, from the people's Congress and the government. Between the government and the government, a multidimensional analysis is carried out on the basis of the combination of theoretical and case studies to expand the space for the study of public budget management. From the conclusion of the study, the research proposes to make clear the CPPCC, the public and the government under the premise of upholding and maintaining the multi party cooperation and political coordination system led by the Communist Party of China. The responsibility of the government department in the budget decision, the way of expanding the budget decision, the establishment of a multi-layered, multi mode public budget decision mechanism framework. However, under the constraints of various aspects, the lack of knowledge reserve and the limitations of the work field, there are many shortcomings in this study, and the most prominent are three points: first, In view of both the theoretical and practical work, the concept of budget decision, the scope of the budget decision-making, the lack of authoritative, clear exposition, the reference material is limited, this article is not enough in the theoretical discussion, two is not deep in the public financial management and related theoretical research, especially in China's current economic and political management. Under the system conditions, how to combine the advanced experience of western developed countries with the reform and innovation of the public budget decision-making mechanism of our country is not deeply grasped, and it is necessary to further strengthen the research. Three is the need for further analysis of budget compilation, implementation and supervision, in order to establish a scientific, standardized, efficient and robust public budget management system. To improve the decision-making process of public finance management.

【学位授予单位】：中国财政科学研究院
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.3
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本文编号：1806528