我国政府采购预算管理研究

发布时间：2018-11-02 07:45

【摘要】：政府采购预算是指政府行政部门根据当年的业务发展需求和任务编制,经由统一的采购规定程序批准的年度政府部门采购计划。政府采购预算并不是独立成立的预算体系,而是从属于总体部门预算的一部分,其预算资金包括在总体预算之内。政府采购预算和政府采购计划也有所不同,政府采购计划是通过政府财政部门对政府采购预算最终执行情况的管理和监督的方式,其中包括对采购预算中的采购项目、采购方式、采购开展进程、采购资金使用范围、采购预算的补报及项目调整等方面的具体计划,目的在于控制政府采购的预算外资金。而政府采购预算则侧重于表现政府财政总支出的一部分。它集中反映了行政事业单位的资金收支规模、业务范围和重心。近几年,媒体频繁披露我国政府在政府采购环节由于政策的疏忽而导致的腐败案例,致使民众对政府部门产生信任危机。究其原因,主要是由于政府采购管理的不健全,其中尤其突出的方面在于政府采购预算管理机制的不完善。对此,对于政府采购预算管理机制的探讨和研究迫在眉睫。本文在政府采购预算管理的理论基础上,先综合分析我国目前的政府采购现状,以政府采购预算管理为切入点,讨论政府采购的重要性以及问题所在。为了得到解决问题的具体方案,笔者从两方面进行调研。第一方面是参考国外政府的做法。本文以目前全世界采购预算管理最先进的美国政府为例,分析研究了美国政府以成本会计准则为原则,行政部门与立法部门相互协助和监督的机制。另一方面是参考了企业内部采购预算的思路。以IBM为案例,借鉴了世界500强的跨国企业在执行企业采购预算时所采用的集中采购预算制度,并将零基预算的思想引入我国政府采购当中。最后,通过借鉴国外政府和企业对于采购预算管理的思路,得出对于我国政府采购预算管理的一些相关意见。主要包括引入成本会计准则作为政府采购预算的制定准则,推行零基预算的预算思想,建立政府采购预算编制循环系统,完善政府采购预算内部控制体系,并继续完善外部监督制度。文章最后对我国政府采购预算未来发展进行了美好畅想。
[Abstract]:The government procurement budget refers to the annual government procurement plan approved by the government administration department according to the business development needs and tasks of the year and approved by the unified procurement procedures. Government procurement budget is not an independent budget system, but a part of the overall departmental budget, its budget funds included in the overall budget. Government procurement budgets are also different from government procurement plans, which are managed and monitored by government finance departments for the final implementation of government procurement budgets, including procurement items in the procurement budget. The purpose of this paper is to control the extra-budgetary funds of government procurement, such as procurement mode, procurement process, scope of use of procurement funds, supplementary reporting of procurement budget and project adjustment. The government procurement budget is focused on the performance of the total government expenditure part. It reflects the scale, scope and focus of the administrative institution's capital income and expenditure. In recent years, the media frequently disclose the corruption cases caused by the negligence of government procurement in our government procurement, which makes the people have a crisis of trust in government departments. The main reason is that the government procurement management is not perfect, especially in the government procurement budget management mechanism. Therefore, it is urgent to discuss and study the management mechanism of government procurement budget. On the basis of the theory of government procurement budget management, this paper analyzes the current situation of government procurement in our country, and discusses the importance and problems of government procurement with government procurement budget management as the starting point. In order to get the concrete plan of solving the problem, the author carries on the investigation from two aspects. The first is to refer to the practices of foreign governments. This paper takes the American government, which is the most advanced in purchasing budget management in the world, as an example, analyzes and studies the mechanism of mutual assistance and supervision between the executive and legislative departments under the principle of cost accounting standards. On the other hand, it refers to the idea of internal procurement budget. Taking IBM as an example, this paper draws lessons from the centralized purchasing budget system adopted by the world's top 500 multinational enterprises in the execution of their purchasing budgets, and introduces the idea of zero base budget into our government procurement. Finally, through drawing lessons from foreign governments and enterprises on the thinking of procurement budget management, we can draw some relevant opinions on our government procurement budget management. It mainly includes the introduction of cost accounting standards as the formulation standard of government procurement budget, the implementation of the budget idea of zero budget, the establishment of government procurement budget making cycle system, and the improvement of internal control system of government procurement budget. And continue to improve the external supervision system. At the end of the article, the future development of government procurement budget is discussed.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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