【摘要】：財(cái)政預(yù)算是政府活動(dòng)計(jì)劃的一個(gè)財(cái)務(wù)反映，是政府調(diào)節(jié)經(jīng)濟(jì)和社會(huì)發(fā)展的重要依據(jù)。因此，研究財(cái)政預(yù)算管理具有重要意義。 針對(duì)XX市財(cái)政預(yù)算管理中財(cái)政預(yù)算編制、財(cái)政資金執(zhí)行、預(yù)算管理監(jiān)督方面與國(guó)內(nèi)外先進(jìn)經(jīng)驗(yàn)之間存在的差距，學(xué)習(xí)借鑒了國(guó)內(nèi)外專家學(xué)者的相關(guān)研究，以及財(cái)政預(yù)算管理相關(guān)理論。對(duì)現(xiàn)行財(cái)政預(yù)算管理工作中存在的預(yù)算編制科學(xué)化水平不高等問題，通過XX市近十年的財(cái)政收入和支出增長(zhǎng)情況的對(duì)比，提出了構(gòu)建預(yù)算編制、執(zhí)行、監(jiān)督相分離的新型財(cái)政預(yù)算管理組織結(jié)構(gòu)，使所有的預(yù)算編制工作都由預(yù)算編制機(jī)構(gòu)全權(quán)負(fù)責(zé)，統(tǒng)一掌握財(cái)政和部門預(yù)算；明確預(yù)算執(zhí)行的責(zé)任單位，突出國(guó)庫(kù)支付中心的審核職能，嚴(yán)格預(yù)算約束力。 在預(yù)算執(zhí)行過程中，對(duì)預(yù)算執(zhí)行隨意性強(qiáng)、缺乏約束力，提出了嚴(yán)格預(yù)算追加的審批程序，建立預(yù)算追加事項(xiàng)定期報(bào)告制度，把涉及追加預(yù)算單位的年初預(yù)算執(zhí)行進(jìn)度、申請(qǐng)追加項(xiàng)目預(yù)算核減率及追加預(yù)算完成情況納入政府績(jī)效考核體系。 根據(jù)財(cái)政預(yù)算實(shí)際，對(duì)于缺乏預(yù)算監(jiān)督和績(jī)效考核問題，提出了將預(yù)算按照管理時(shí)間順序?qū)嵭兄芷诠芾恚贫ㄘ?cái)政預(yù)算編制工作考評(píng)表，在時(shí)限上對(duì)預(yù)算管理作進(jìn)一步的規(guī)范，，使整個(gè)管理系統(tǒng)的操作效率得到進(jìn)一步提高。特別是對(duì)標(biāo)準(zhǔn)預(yù)算周期制度進(jìn)行了較為詳盡的描述，使本文對(duì)于XX市財(cái)政預(yù)算管理標(biāo)準(zhǔn)周期預(yù)算制度的實(shí)施具備較強(qiáng)操作性，同時(shí)也為未來(lái)預(yù)算管理的發(fā)展提出了一定的參考建議。
[Abstract]:The fiscal budget is a financial reflection of the government's plan of activities and an important basis for the government to regulate economic and social development. Therefore, it is of great significance to study the budget management. In view of the gap between the preparation of the financial budget, the execution of the financial funds, the supervision of the budget management and the advanced experience at home and abroad in the management of the financial budget of XX City, this paper draws lessons from the relevant studies of experts and scholars at home and abroad. And the related theory of budget management. Based on the comparison of the increase of fiscal revenue and expenditure in the past ten years, this paper puts forward the construction of budget preparation and implementation for the problems existing in the management of the current fiscal budget, such as the low level of scientific budgeting, and so on. To supervise the new financial budget management organizational structure which is separated from each other, so that all the budget preparation work is under the full responsibility of the budget preparation institution, and the unified control of the financial and departmental budgets; Clear the responsibility unit of budget execution, highlight the audit function of treasury payment center, strictly budget binding. In the process of budget implementation, the implementation of the budget is arbitrary and lacking in binding force, and strict examination and approval procedures for budget additions have been put forward, a system for periodic reporting on supplementary matters of the budget has been established, and the progress of budget implementation involving supplementary budget units at the beginning of the year has been put forward. Apply for additional project budget reduction rate and supplementary budget completion into the government performance appraisal system. According to the reality of the fiscal budget, regarding the lack of budget supervision and performance appraisal, the paper puts forward that the budget should be managed periodically according to the order of management time, formulate the evaluation form for the preparation of the financial budget, and further standardize the budget management in the time frame. The operation efficiency of the whole management system is further improved. In particular, the standard budget cycle system is described in detail, which makes the implementation of the standard budget cycle budget system of XX city more operational. At the same time, it also puts forward some reference suggestions for the development of future budget management.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.3

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