温州市政府投资项目预算编制和执行管理研究

发布时间：2018-01-08 10:19

本文关键词：温州市政府投资项目预算编制和执行管理研究　出处：《福建农林大学》2017年硕士论文　论文类型：学位论文

【摘要】：作为政府公共管理的重要组成部分,财政管理体系下的政府投资项目管理有着显著特点。在现行模式中,各级财政部门既负责政府投资项目预算编制,又负责实施预算执行,在预算分配方案中既是编制者又是执行者,预算编制与预算执行之间的制约和监督不能有效体现,财政资金在使用中不能得到有效的监管,同时也不能保证各预算项目的经济效益和社会效益达到理想值。同时,由于预算编制和执行没有真正分离,在预算编制过程中政府各部门追求本部门、单位利益最大化的现象也在所难免,由此引发出预算编制和执行体系中的一系列弊端。本论文试图结合公共经济学和公共管理学理论,对现行预算管理制度的利弊进行分析。对政府预算编制与执行制度提出改革设想,论证通过预算执行与编制的分离,达到预算管理对公共资源优化配置的可能性。具体从以下几部分展开:首先,从政府投资项目的概念和特点入手,阐述政府投资项目预算编制和执行的重要性,并提出政府投资项目预算编制和执行中遇到的主要问题,对选题的目的和意义做出说明。在明确问题的基础上,通过国内外的文献综述,阐述国内外对这一领域的研究进展,阐述本文"提出问题——分析问题——解决问题"的技术路线和创新点,并指出了本文成果的地域局限性和成果有待实践检验。而后,对政府投资项目管理、预算编制和执行的相关概念进行阐述,指出管理包括计划、组织、控制等,预算是对财务的计划,是管理的最高职能,而执行属于管理中的组织、控制。阐述温州市财政局自主创新的政府投资项目管理软件系统的部分重要概念。本文应用的国内理论依据为流程再造理论和创新驱动理论。借鉴的国外理论为结果预算理论。对政府投资项目预算编制和流程的具体分析,是从编制的流程、编制的精细度、执行的流程、执行中资金的核拨等角度对政府投资项目预算编制和执行的现状进行分析。其中对执行中资金的核拨进行数据的调查统计分析。在以上分析的基础上,提出预算编制中存在的编制流程烦杂低效、预算编制精细度不足,和预算执行中存在的透明度不足、执行的申请和审批缺乏统一标准、财政资金核拨效率较低等问题。分析问题后,提出通过制度和规范建设,达到提高温州市政府投资项目的绩效管理水平和预算编制科学性,并推进高效、透明政府建设和提高预算执行率的目标。提出了以政府投资项目管理软件和体系为载体,以标准收入预算法和零基预算为基础,依托计算机系统和项目库系统建立预算收入支出统筹管理的标准化流程体系、部门预算体系和国库集中支付制度,并对预算编制和执行中存在的问题提出从项目甄别、项目前期估算介入、项目内部控制和项目实施过程监督等方面提出系统性、体系化的对策。最后,总结提出建立创新型体系实际解决温州市政府投资项目预算编制和执行的成果。
[Abstract]:As an important part of public management, government investment project management financial management system has significant characteristics. In the current mode, the financial departments at all levels is responsible for budgeting of government investment projects, and is responsible for the implementation of the implementation of the budget, the budget allocation scheme is compiled and executed, not between restriction and supervision the budget and budget execution effectively reflect, financial funds can not be effectively regulated in use, but also can not guarantee the budget for social and economic benefits of the project to achieve the desired value. At the same time, due to budget preparation and execution of no real separation, in the budgeting process of government departments in pursuit of the Department, to maximize the interests of the unit the phenomenon also can hardly be avoided, which triggered a series of drawbacks of budget preparation and execution of the system. This paper attempts to combine the public economics and public management The theory, advantages and disadvantages of the current budget management system were analyzed. Puts forward the idea of the reform of the government budget preparation and implementation of the system, is demonstrated by the separation and compilation of budget execution, the possibility of achieving budget management to optimize the allocation of public resources. It started from the following parts: first, starting from the concept and characteristics of government investment projects, this the government investment project budget preparation and implementation of the importance, and put forward the main problems of government investment project budget preparation and execution of the purpose and significance of the topics explained. Based on the problems, through the literature review at home and abroad, describes the research progress in this field at home and abroad, this paper puts forward the problem "- analyze the problem - solve the problem" of the technology roadmap and innovation, and points out the achievements of the geographical limitations and results need to be tested. Then, for the government The management of investment projects, elaborates the related concepts of budget preparation and implementation, the paper points out that management including planning, organization, control, budget for financial planning, is the highest function of management, management and execution belongs to the organization and control are described. Some important concepts in the Wenzhou Municipal Bureau of finance of independent innovation of government investment project management software the theoretical basis for this system. The application of the theory of process reengineering and innovation driven theory. Drawing lessons from foreign theory results. The specific analysis of the budget theory of government investment project budget and processes, from the preparation process, the fine degree of execution, carries on the analysis to the government investment project budget preparation and execution the current situation in the implementation of funds appropriated for the implementation of the view. In the funds appropriated for investigation and statistical data analysis. On the basis of the above analysis, proposed in the budget Process of making complex inefficient exist, budgeting insufficient fineness, and the lack of transparency in budget execution, execution of the application and approval of the lack of uniform standards, efficiency of financial funds allocation is low. Analysis of the problem, put forward through the system and standard construction, to improve the Wenzhou municipal government investment project performance management and budget prepare and promote scientific, efficient, transparent government construction and improve budget execution rate target. Put forward to the government investment project management software and system as the carrier, to the standard income budget law and zero base budget as the basis, the establishment of the standardization process system of budget revenue and expenditure management based on computer system and project library system. Department budget system and the treasury centralized payment system, and put forward from the project to identify existing problems in the preparation and implementation of the budget, the project estimates involved in the project A systematic and systematic strategy is put forward in terms of department control and project implementation process supervision. Finally, the conclusion is put forward that we should set up an innovative system to solve the budget preparation and implementation of Wenzhou municipal government investment project practically.

【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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