基于成本性态分析视角的公安经费管理研究

发布时间：2019-03-11 19:29

【摘要】：公安经费管理工作是确保公安机关履行职责、提高队伍战斗力的重要基础。近年来,随着不断巩固深化基层公安机关公用经费达标成果,加之中央推行司法保障体制改革后,中央和省级政法转移支付资金力度逐年加大,我市公安经费保障水平有了大幅提高,初步迎来历史最好时期,长期以来困扰公安工作发展的经费管理难题有了明显缓解。然而公安工作尤其是公安办案还存在着只强调客观真实的发现、只强调实体公正的实现和维护的观念,以及为了发现客观真实,为了实现和维护实体公正,可以不计成本甚至不择手段的做法。所以,本文从成本性态角度来研究公安经费管理工作具有重要的现实意义。本文首先介绍了研究背景,综述了国内外对公安经费管理的研究状况,提出了研究的目的,阐明了研究的思路和研究的意义。其次,本文从新形势下公安经费管理现状、特点、存在问题等着手,运用管理学理论研究相结合、制度研究和案例研究等方法,阐述在公安经费管理中引入成本性态分析的必要性。接着,本文按照“一切费用的发生都是为某种产成品的制造而发生的”原则指导界定办案业务支出范围,根据经济学成本性质划分有关理论,将A市公安局的办案业务成本划分为固定办案成本和变动办案成本,采集近两年的数据进行成本测算。最后,在前文论述的基础上,考虑到现有的政治、经济和体制条件,有针对性地从成本性态视角寻求公安经费管理部门提高科学理财水平的途径和方法,从而有效利用现有资源,实现向管理要效益、向管理要战斗力的目标,推动公安工作全面协调可持续发展。
[Abstract]:The management of public security funds is an important basis to ensure that public security organs perform their duties and improve their combat effectiveness. In recent years, with the continuous consolidation and deepening of public funds for public security organs at the grass-roots level, and with the reform of the judicial security system carried out by the central authorities, the central and provincial governments and law transfer funds have been increasing year by year. The security level of public security funds in our city has been greatly improved, the best period of history has been ushered in initially, and the difficult problem of fund management, which has long plagued the development of public security work, has been relieved obviously. However, in the public security work, especially in the handling of public security cases, there is only emphasis on the discovery of objective truth, on the realization and maintenance of entity justice, and on the realization and maintenance of entity justice in order to discover the objective truth and to realize and maintain the entity justice. It can be done regardless of cost or even by any means. Therefore, it is of great practical significance to study the management of public security funds from the perspective of cost behavior. This paper first introduces the research background, summarizes the research situation of public security funds management at home and abroad, puts forward the purpose of the research, and clarifies the thinking and significance of the research. Secondly, this paper starts with the current situation, characteristics and existing problems of public security funds management under the new situation, using the methods of combining management theory research, system research and case study, etc. This paper expounds the necessity of introducing cost behavior analysis into public security fund management. Then, according to the principle that "all expenses are incurred for the manufacture of certain finished products", this paper defines the scope of business expenditure, and divides the relevant theories according to the nature of economic costs. The operation cost of A City Public Security Bureau is divided into fixed case cost and variable case cost, and the data of nearly two years are collected to calculate the cost. Finally, on the basis of the previous discussion and considering the existing political, economic and institutional conditions, this paper aims to find the ways and methods to improve the scientific financial management level of the public security funds management department from the perspective of cost and performance. Therefore, the existing resources can be effectively utilized to realize the goal of management and combat effectiveness, and to promote the overall coordinated and sustainable development of public security work.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D631.1

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