财政投资项目评审研究

发布时间：2018-11-18 09:29

【摘要】：改革开放以来,我国中央和地方各级财政资金每年用于基础建设的投资逐年增长。为了加强对财政资金投资使用的监督和管理,自1999年开始,从中央财政部到地方各级财政机关,相继成立财政投资评审机构,对财政资金的使用行使监督职能。现行财政投资评审工作的管理存在诸多薄弱环节,如体制不完善、不规范,缺乏强有力的评审依据,项目评审不能与预算管理有机地结合等问题。随着公共财政框架和体制的建立健全与逐步完善,现行财政投资评审工作模式存在的弊端逐步显现出来,这就迫切需要我们探索出一种既能符合公共财政体制要求又能满足我国社会主义市场经济实际需要的财政投资评审管理新模式。目前,我国在财政投资评审机构的设置、管理体制和运营模式等相关方面,国家财政部还没有做出统一的规定,因此在不少方面还存在很多不完善的地方。评审机构作为财政部门的服务单位,只能被动地接受评审委托,财政投资评审对象的确认没有法定上的界定,因此评审范围很难真正落实,导致有相当一部分财政投资的建设项目不能被纳入财政投资评审范围之内,这严重制约了财政投资评审工作对财政资金监督管理作用的发挥。本文主要对财政投资基本建设项目评审工作中出现的问题进行研究和探讨,并提出相应的改进方法。
[Abstract]:Since reform and opening up, the investment of central and local financial funds for infrastructure has been increasing year by year. In order to strengthen the supervision and management of the investment and use of financial funds, since 1999, from the Central Ministry of Finance to the local financial organs at all levels, successively set up financial investment evaluation agencies to exercise supervisory functions over the use of financial funds. There are many weak links in the management of current financial investment review, such as imperfect system, unstandardized system, lack of strong evaluation basis, and the problem that project review can not be combined organically with budget management, and so on. With the establishment and improvement of the public finance framework and system, the drawbacks of the current mode of financial investment evaluation have gradually emerged. It is urgent for us to explore a new mode of financial investment evaluation and management which can meet the requirements of the public finance system and meet the actual needs of our socialist market economy. At present, the Ministry of Finance has not made a unified regulation on the establishment, management system and operation mode of the financial investment appraisal institution in China, so there are still many imperfections in many aspects. As a service unit of the financial department, the review and evaluation institution can only passively accept the review commission, and the confirmation of the object of the financial investment review has no legal definition, so it is very difficult to truly implement the scope of the review. As a result, a considerable number of construction projects with financial investment cannot be included in the scope of financial investment review, which seriously restricts the role of fiscal investment review in the supervision and management of financial funds. In this paper, the problems in the evaluation of capital construction projects of financial investment are studied and discussed, and the corresponding improvement methods are put forward.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F283;F812.45

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