西安市雁塔区财政专项资金管理研究

发布时间：2018-06-28 21:30

本文选题：西安市雁塔区 + 财政专项资金　；参考：《长安大学》2014年硕士论文

【摘要】：我国传统的财政资金分散管理制度有不少弊端,如财政资金使用效率低下、监督管理不力、贪污腐败时有发生,因此，结合我国国情进一步加强财政专项资金管理已成为经济发展的必然要求。本文结合笔者近年来在财政专项资金管理工作中的实践，以西安市雁塔区财政专项资金管理现状作为依据，分析了当前基层财政专项资金管理中存在的问题，剖析了问题产生的基本成因，指出财政专项资金预算编制不科学、财银合作缺乏有效制度、财政专户多头开户现象严重、专项资金不能统筹安排及缺乏绩效评估制度等是造成财政专项资金管理存在问题的主要原因。通过查阅文献、实地调查、比较研究等方法，，结合西安市雁塔区的实际，提出了进一步完善基层财政专项资金管理的对策与建议：增强预算编制的科学性；逐步建成地方财银战略合作模式；加强清理归并现有财政专户；构建财政专项资金统筹存放管理模式；着手建立财政专项资金绩效评估制度。最后总结出笔者对于地方财政专项资金管理改革的思考，并提出加强财政专项资金管理还需政府增强执行力，将现有制度落实到位，积极开展部门间自查、互查工作。
[Abstract]:The traditional system of decentralized management of financial funds in China has many drawbacks, such as inefficient use of financial funds, weak supervision and management, corruption and corruption from time to time. It has become an inevitable requirement for economic development to further strengthen the management of special financial funds in combination with the national conditions of our country. Combined with the author's practice in the management of special financial funds in recent years, based on the current situation of financial special fund management in Yanta District of Xi'an City, this paper analyzes the problems existing in the management of special financial funds at the grass-roots level. This paper analyzes the basic causes of the problem, points out that the budget of the special financial fund is not scientific, the cooperation of the financial and banking industry lacks an effective system, and the phenomenon of long account opening of the financial special account is serious. The main reasons for the problems in the management of special financial funds are the lack of overall arrangement of special funds and the lack of performance evaluation system. Through the methods of literature review, field investigation and comparative study, combined with the reality of Yanta District of Xi'an City, this paper puts forward some countermeasures and suggestions for further improving the management of special funds of grass-roots finance: enhancing the scientific nature of budget making; Gradually build the local financial bank strategic cooperation model; strengthen the consolidation of the existing financial special account; build a financial special fund as a whole storage management model; start to establish the financial special fund performance evaluation system. Finally, the author summarizes the author's thoughts on the reform of the local financial special fund management, and puts forward that strengthening the financial special fund management still needs the government to strengthen the executive power, put the existing system into place, and actively carry out the interdepartmental self-inspection and mutual inspection.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

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