本文選題：地方政府　切入點：財政預(yù)算　出處：《鄭州大學(xué)》2014年碩士論文

【摘要】：政治活動中的根本動力是權(quán)力，作為個人和組織實現(xiàn)其利益最大化的重要手段也是權(quán)力，政治活動的過程就是為權(quán)力而斗爭的過程。而預(yù)算權(quán)作為預(yù)算的核心權(quán)力，直接劃分和界定了財政預(yù)算的體系結(jié)構(gòu)，同時也體現(xiàn)了預(yù)算的本質(zhì)行為，是研究預(yù)算行為最有效的手段和依據(jù)。在我國的五級預(yù)算體系中，市級地方政府作為相對基層的政府組織，承擔(dān)著相對較多的預(yù)算支出，也是區(qū)域公共物品的提供者。這些也決定了地方政府必然成為財政預(yù)算改革的創(chuàng)新主體，對于地方政府預(yù)算權(quán)的研究也有了更為現(xiàn)實的意義。 本文從地方政府的預(yù)算行為入手，深入到預(yù)算的整個構(gòu)架中，由構(gòu)架進(jìn)而探究其背后的預(yù)算權(quán)。以預(yù)算權(quán)為研究的切入點，把財政預(yù)算配置路徑上的橫向權(quán)力和縱向權(quán)力分別展開論述。在縱向路徑上對預(yù)算權(quán)的劃分進(jìn)行現(xiàn)狀的描述，探討縱向路徑上預(yù)算的收入自主權(quán)和支出自主權(quán)的有限性。在橫向路徑上對預(yù)算權(quán)的配置各要素進(jìn)行描述，探討橫向的預(yù)算分權(quán)問題和地方預(yù)算權(quán)的非均衡配置問題。在橫向和縱向問題研究的基礎(chǔ)之上，對在有限自主權(quán)下的地方政府財政預(yù)算行為進(jìn)行描述，其中涉及制度內(nèi)的預(yù)算機會主義行為、體制外的預(yù)算行為以及地方政府預(yù)算行為中的變異負(fù)效應(yīng)。最后，現(xiàn)狀部分還涉及權(quán)力失衡下的地方財政預(yù)算行為，涉及編制權(quán)失衡下的編制行為，涉及執(zhí)行權(quán)失衡下的執(zhí)行行為以及監(jiān)督權(quán)失衡下的監(jiān)督行為。上述的這些現(xiàn)狀研究和描述，，將對預(yù)算權(quán)等進(jìn)行詳盡的解釋和說明，提出不足和問題，并對其進(jìn)行分析。 論文的最后將對之前描述和提到的問題提出對策建議。主要涉及地方財政預(yù)算權(quán)如何回歸正本的問題，以及對于資金的控制權(quán)流向問題、內(nèi)部破碎化權(quán)力結(jié)構(gòu)問題和相應(yīng)的外部環(huán)境問題等提出對策建議。通過對這些的研究和探討，試圖從預(yù)算背后的預(yù)算權(quán)入手，找出或多或少對于現(xiàn)行體制下預(yù)算的改革創(chuàng)新方法，提升地方政府預(yù)算的效率和作用，發(fā)揮好地方政府的財政預(yù)算作用。
[Abstract]:The fundamental motive force in political activities is power. As an important means for individuals and organizations to maximize their interests, the process of political activities is the process of struggle for power, and budgetary power is the core power of budget. The system structure of financial budget is divided and defined directly, and the essential behavior of budget is also reflected. It is the most effective means and basis to study budget behavior. As a relative grass-roots government organization, the municipal local government undertakes relatively large budget expenditure and is also the provider of regional public goods. These also determine that local governments will inevitably become the innovative main body of the fiscal budget reform. The research of local government budget right also has more realistic significance. This article starts with the budget behavior of the local government, goes deep into the whole frame of the budget, and then probes into the budget right behind it. The paper discusses the horizontal power and vertical power in the path of budget allocation, and describes the current situation of the division of budget power in the vertical path. This paper discusses the limitation of revenue autonomy and expenditure autonomy in the vertical path. On the horizontal path, it describes the elements of budget power allocation. On the basis of horizontal and vertical research, this paper describes the behavior of local government budget under limited autonomy, and discusses the problem of horizontal budget decentralization and unbalanced allocation of local budget power. It involves the budget opportunistic behavior in the system, the budget behavior outside the system and the variation negative effect in the local government budget behavior. Finally, the present situation part also involves the local fiscal budget behavior under the power imbalance. It involves the establishment behavior under the imbalance of the establishment power, the executive behavior under the imbalance of the executive power and the supervision behavior under the imbalance of the supervisory power. The study and description of these present situation, etc., will explain and explain in detail the budgetary power, etc. Put forward the insufficiency and problem, and carry on the analysis to it. At the end of the paper, we will put forward some countermeasures to the problems described and mentioned before. It mainly involves how the local fiscal budget power returns to the original, and the flow of control over the capital. The problems of internal fragmentation of power structure and the corresponding external environmental problems are put forward. Through the research and discussion of these problems, the author tries to start with the budget right behind the budget. Find out more or less the innovation method of the budget reform under the current system, improve the efficiency and function of the local government budget, and give full play to the role of the local government budget.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.3;D625

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