本文關(guān)鍵詞： 政府理財(cái) 基層政府 公共就業(yè)服務(wù)項(xiàng)目支出　出處：《深圳大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在當(dāng)前中國(guó)國(guó)情下,政府支出規(guī)模日趨增大,對(duì)經(jīng)濟(jì)社會(huì)發(fā)展產(chǎn)生著深遠(yuǎn)的影響,在這個(gè)大背景下對(duì)政府理財(cái)問(wèn)題進(jìn)行研究有著較大的現(xiàn)實(shí)意義。本文分析了政府理財(cái)與企業(yè)理財(cái)、家庭(個(gè)人)理財(cái)?shù)膮^(qū)別和聯(lián)系,梳理了基層政府理財(cái)?shù)奶厥庑�。本文選取了經(jīng)濟(jì)發(fā)達(dá)的深圳市某區(qū)基層政府作為研究對(duì)象,對(duì)政府公共就業(yè)服務(wù)項(xiàng)目支出案例分析,剖析政府部門(mén)在財(cái)政資金的制度設(shè)計(jì)、資金分配、資金運(yùn)行和使用等政府理財(cái)全過(guò)程中存在的資金利用效率不高的情況,繼而分析問(wèn)題產(chǎn)生的原因及帶來(lái)的結(jié)果。由于深圳市某區(qū)政府理財(cái)在預(yù)算編制、預(yù)算審批、資金運(yùn)用、資金使用績(jī)效評(píng)價(jià)方面都存在薄弱環(huán)節(jié)和問(wèn)題,最直接的后果是產(chǎn)生了數(shù)額較大的國(guó)庫(kù)現(xiàn)金,以及缺乏對(duì)資金使用產(chǎn)生的社會(huì)效益和經(jīng)濟(jì)效益的評(píng)估,導(dǎo)致的財(cái)政資金的浪費(fèi)和效率損失。提高深圳市某區(qū)政府理財(cái)水平的工作任務(wù)任重道遠(yuǎn)、紛繁復(fù)雜。本文主要從兩方面的途徑來(lái)進(jìn)行重點(diǎn)提出解決措施,一是要治標(biāo),從現(xiàn)狀和實(shí)際出發(fā),針對(duì)各方面的原因造成國(guó)庫(kù)現(xiàn)金余額規(guī)模較大的情況,探討利用鮑莫爾模型、米勒—奧爾模型進(jìn)行定量分析,對(duì)國(guó)庫(kù)現(xiàn)金進(jìn)行管理,使政府閑置資金能夠?qū)崿F(xiàn)保值增值;二是要治本,從財(cái)政支出績(jī)效評(píng)價(jià)出發(fā),探討如何加強(qiáng)政府支出資金的績(jī)效管理,倒逼政府部門(mén)切實(shí)解決“預(yù)算編制、預(yù)算審批、資金運(yùn)用”等過(guò)程存在的問(wèn)題,并加強(qiáng)政府資金績(jī)效評(píng)價(jià)結(jié)果的運(yùn)用,以節(jié)約和有效利用資金,提高政府理財(cái)水平。本文將從深圳市基層政府的視角進(jìn)行政府理財(cái)?shù)难芯糠治?并通過(guò)具體項(xiàng)目支出案例進(jìn)行分析,不同于大多數(shù)文獻(xiàn)集中研究政府理財(cái)?shù)闹�、宏觀問(wèn)題。希望本文能夠?yàn)樘嵘鶎诱碡?cái)水平提供思路,以利于基層政府盤(pán)活財(cái)政存量資金,優(yōu)化財(cái)政支出方式。
[Abstract]:Under the current situation of China, the scale of government expenditure is increasing day by day, which has a profound impact on economic and social development. Under this background, it is of great practical significance to study the problem of government financing. This paper analyzes the difference and relationship between government finance and enterprise finance, family (personal) financial management. Combing the particularity of grass-roots government financial management, this paper selects the grass-roots government of a district in Shenzhen as the research object, analyzes the case of the government public employment service project expenditure, and analyzes the system design of the government department in the financial fund. The inefficient use of funds in the whole process of government financial management, such as the allocation of funds, the operation and use of funds, and the subsequent analysis of the causes of the problems and the results brought about. There are weak links and problems in the performance evaluation of the use of funds, the most direct result of which is the creation of large amounts of treasury cash, as well as the lack of an assessment of the social and economic benefits of the use of funds. The task of improving the financial management level of a district in Shenzhen has a long way to go and is complicated. This paper mainly puts forward two ways to solve the problem, one is to deal with the symptoms, and the other is to deal with the symptoms. From the point of view of the present situation and the reality, aiming at the large scale of treasury cash balance caused by various reasons, this paper discusses the use of Bowmore model and Miller-Orr model to carry out quantitative analysis to manage the treasury cash. To enable the idle funds of the government to maintain and increase their value; second, to deal with the root causes, discuss how to strengthen the performance management of government expenditure funds from the performance evaluation of fiscal expenditure, and force the government departments to solve the problem of "budget preparation, budget examination and approval," The problems existing in the process of using funds, and strengthening the application of the results of performance evaluation of government funds, in order to economize and effectively utilize funds and improve the level of government financial management, will be studied and analyzed from the perspective of the basic level of government in Shenzhen City. And through specific project expenditure case analysis, different from most of the literature focused on government financial management, macro issues. I hope this paper can improve the grass-roots government financial management level to provide ideas, In order to facilitate grass-roots governments to revitalize the financial stock of funds, optimize the mode of fiscal expenditure.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F810.6

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