【摘要】：政府采購預(yù)算是指政府行政部門根據(jù)當(dāng)年的業(yè)務(wù)發(fā)展需求和任務(wù)編制,經(jīng)由統(tǒng)一的采購規(guī)定程序批準(zhǔn)的年度政府部門采購計劃。政府采購預(yù)算并不是獨立成立的預(yù)算體系,而是從屬于總體部門預(yù)算的一部分,其預(yù)算資金包括在總體預(yù)算之內(nèi)。政府采購預(yù)算和政府采購計劃也有所不同,政府采購計劃是通過政府財政部門對政府采購預(yù)算最終執(zhí)行情況的管理和監(jiān)督的方式,其中包括對采購預(yù)算中的采購項目、采購方式、采購開展進(jìn)程、采購資金使用范圍、采購預(yù)算的補(bǔ)報及項目調(diào)整等方面的具體計劃,目的在于控制政府采購的預(yù)算外資金。而政府采購預(yù)算則側(cè)重于表現(xiàn)政府財政總支出的一部分。它集中反映了行政事業(yè)單位的資金收支規(guī)模、業(yè)務(wù)范圍和重心。 近幾年,媒體頻繁披露我國政府在政府采購環(huán)節(jié)由于政策的疏忽而導(dǎo)致的腐敗案例,致使民眾對政府部門產(chǎn)生信任危機(jī)。究其原因,主要是由于政府采購管理的不健全,其中尤其突出的方面在于政府采購預(yù)算管理機(jī)制的不完善。對此,對于政府采購預(yù)算管理機(jī)制的探討和研究迫在眉睫。 本文在政府采購預(yù)算管理的理論基礎(chǔ)上,先綜合分析我國目前的政府采購現(xiàn)狀,以政府采購預(yù)算管理為切入點,討論政府采購的重要性以及問題所在。為了得到解決問題的具體方案,筆者從兩方面進(jìn)行調(diào)研。第一方面是參考國外政府的做法。本文以目前全世界采購預(yù)算管理最先進(jìn)的美國政府為例,分析研究了美國政府以成本會計準(zhǔn)則為原則,行政部門與立法部門相互協(xié)助和監(jiān)督的機(jī)制。另一方面是參考了企業(yè)內(nèi)部采購預(yù)算的思路。以IBM為案例,借鑒了世界500強(qiáng)的跨國企業(yè)在執(zhí)行企業(yè)采購預(yù)算時所采用的集中采購預(yù)算制度,并將零基預(yù)算的思想引入我國政府采購當(dāng)中。最后,通過借鑒國外政府和企業(yè)對于采購預(yù)算管理的思路,得出對于我國政府采購預(yù)算管理的一些相關(guān)意見。主要包括引入成本會計準(zhǔn)則作為政府采購預(yù)算的制定準(zhǔn)則,推行零基預(yù)算的預(yù)算思想,建立政府采購預(yù)算編制循環(huán)系統(tǒng),完善政府采購預(yù)算內(nèi)部控制體系,并繼續(xù)完善外部監(jiān)督制度。文章最后對我國政府采購預(yù)算未來發(fā)展進(jìn)行了美好暢想。
[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.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙西卜;王彥;王建英;;我國政府預(yù)算會計體系和政府財務(wù)會計體系實現(xiàn)方式的思考[J];財務(wù)與會計;2007年23期

2 汪名友;;淺談企業(yè)零基預(yù)算的編制[J];國外建材科技;2006年03期

3 李文經(jīng);史瀾;;深化零基預(yù)算改革的必要性與路徑選擇[J];軍事經(jīng)濟(jì)研究;2008年06期

4 萬壽義;崔曉鐘;;制定成本會計準(zhǔn)則的必要性——基于價格管制和政府采購的視角[J];上海立信會計學(xué)院學(xué)報;2010年03期

5 王番;關(guān)于政府采購預(yù)算管理問題的思考[J];內(nèi)蒙古科技與經(jīng)濟(jì);2005年10期

6 王斯彰;孫才華;寧純;;國外政府采購制度及其對我國的啟示[J];理論界;2012年06期

7 舒展 ,周民;中美內(nèi)部控制審核業(yè)務(wù)相關(guān)規(guī)定的比較[J];審計理論與實踐;2003年01期

8 李淑珍;零基預(yù)算在我國運用中的問題及對策[J];廣東商學(xué)院學(xué)報;2000年02期

9 方瑞華;政府采購的預(yù)算管理和會計監(jiān)督[J];商丘職業(yè)技術(shù)學(xué)院學(xué)報;2004年02期

10 苗巍;;政府采購預(yù)算存在的問題及完善對策[J];商業(yè)會計;2008年05期

，

本文編號：2305384