本文選題：依法行政理念　切入點(diǎn)：公共預(yù)算管理　出處：《復(fù)旦大學(xué)》2014年碩士論文

【摘要】：依法行政框架下公共財(cái)政預(yù)算管理機(jī)制,是法律賦予政府財(cái)政管理職能部門(mén)行使職能的重要載體。正確處理依法行政和公共財(cái)政管理的辯證關(guān)系,實(shí)現(xiàn)兩者的協(xié)調(diào)統(tǒng)一,是完善現(xiàn)代公共財(cái)政管理制度不可或缺的重要任務(wù)。區(qū)級(jí)公共財(cái)政預(yù)算管理的目的就是通過(guò)依法行政達(dá)到依法開(kāi)展公共財(cái)政預(yù)算管理工作,是區(qū)級(jí)財(cái)政工作的生命線；公共財(cái)政預(yù)算管理是依據(jù)財(cái)政法律、法規(guī)的規(guī)定,在公共財(cái)政預(yù)算管理職能部門(mén)通過(guò)對(duì)公共預(yù)算管理的收、支、調(diào)、監(jiān)職能運(yùn)作過(guò)程中,通過(guò)優(yōu)化公共財(cái)政資源配置,提供公共品滿足民眾的公共需要,以努力達(dá)到基本公共服務(wù)均等化目標(biāo)。用法治理念進(jìn)行公共財(cái)政預(yù)算管理是國(guó)內(nèi)外財(cái)政理論研究的熱點(diǎn)之一。中國(guó)的公共財(cái)政一方面需要由政府運(yùn)用自身職責(zé)調(diào)整市場(chǎng)失靈、培育和完善市場(chǎng),促進(jìn)經(jīng)濟(jì)社會(huì)可持續(xù)發(fā)展,另一方面,調(diào)整和解決區(qū)域經(jīng)濟(jì)不平衡因素,探索實(shí)現(xiàn)政府財(cái)政資源達(dá)到基本公共服務(wù)均等化和預(yù)算管理法治化,體現(xiàn)市場(chǎng)經(jīng)濟(jì)國(guó)家公共財(cái)政的一般特征,依法提供公共品、引導(dǎo)市場(chǎng)有序競(jìng)爭(zhēng)、對(duì)非通過(guò)市場(chǎng)交易的公共服務(wù)依法管理、注重調(diào)節(jié)收入分配和穩(wěn)定發(fā)展經(jīng)濟(jì)。區(qū)級(jí)公共財(cái)政預(yù)算管理機(jī)制是縮小收入分配差距政策運(yùn)作的關(guān)鍵環(huán)節(jié),在整個(gè)區(qū)級(jí)公共政策實(shí)施過(guò)程中具有重要的作用。其科學(xué)化程度直接關(guān)系到區(qū)級(jí)公共財(cái)政預(yù)算管理機(jī)制的內(nèi)涵和外延能否得到合理實(shí)施,關(guān)系到區(qū)級(jí)公共財(cái)政預(yù)算管理自身的合法性、權(quán)威性與強(qiáng)制性能否得以確立,關(guān)系到區(qū)級(jí)公共治理問(wèn)題能夠得到妥善解決,關(guān)系到區(qū)級(jí)財(cái)政政策調(diào)控民生功能能否得到全面發(fā)揮。而區(qū)級(jí)公共財(cái)政預(yù)算管理機(jī)制的科學(xué)化程度是與其政策主體所持有的價(jià)值取向密切相關(guān)的。
[Abstract]:Under the frame of administration according to law, the management mechanism of public finance budget is an important carrier that the law endows the government with the function of financial management.To correctly deal with the dialectical relationship between administration by law and public financial management, and to realize the coordination and unification of the two, is an indispensable and important task to perfect the modern public financial management system.The purpose of district public financial budget management is to carry out the work of public financial budget management according to law through administration according to law, and is the lifeline of district level financial work; the management of public financial budget is based on the provisions of financial laws and regulations,In the course of the operation of the public budget management functions through the collection, expenditure, transfer and supervision of the public budget management, by optimizing the allocation of public financial resources, public goods are provided to meet the public needs of the public.To strive to achieve the goal of equalization of basic public services.Using the concept of rule of law to manage the public finance budget is one of the hotspots in the research of fiscal theory at home and abroad.On the one hand, China's public finance needs the government to use its own responsibility to adjust the market failure, cultivate and perfect the market, promote the sustainable development of economy and society, on the other hand, adjust and solve the unbalanced factors of regional economy.To explore the realization of the equalization of government financial resources to basic public services and the legalization of budget management, to embody the general characteristics of public finance in market economy countries, to provide public goods according to law, and to guide orderly competition in the market.We should regulate income distribution and develop economy stably.The management mechanism of district public finance budget is a key link in the operation of the policy of narrowing the income distribution gap and plays an important role in the implementation of the whole district public policy.Its scientific degree is directly related to whether the connotation and extension of the regional public financial budget management mechanism can be carried out reasonably, the legitimacy of the district public financial budget management itself, and whether the authority and compulsion can be established.It is related to the district level public governance problem can be solved properly, related to the district level fiscal policy regulation and control of people's livelihood function can be fully play.The scientific degree of the regional public budget management mechanism is closely related to the value orientation held by the policy subject.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.2;F812.3

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本文編號(hào)：1724548