本文選題：行政單位國有資產　切入點：資產管理　出處：《西南交通大學》2013年碩士論文　論文類型：學位論文

【摘要】：財政部令第35號頒布了《行政單位國有資產管理暫行辦法》,其中明確提出資產管理與預算管理相結合的原則。本文的研究旨在為云南省落實這一管理原則做理論上的解讀和實踐上的指導。 本文從云南省行政單位國有資產管理的現狀出發(fā),展現云南省行政單位國有資產管理的現實情況和存在的主要問題,結合財政部資產管理與預算管理相結合的要求,說明云南省落實這一要求已有的條件和不足之處。 為實現研究目標,在理論方面,本文以我國政治體制改革和公共財政構建為背景,利用公共管理學、公共經濟學、會計學等學科的理論,以資產管理為中心,說明在資產管理中應用預算管理的技術和方法,能很好地解決目前資產管理中面臨的信息收集不可靠、不全面、不及時的問題。再以預算管理為中心說明我國政府預算管理改革的縱深推進離不開資產管理的科學化、精細化。 在實踐方面,本文借鑒了世界主要國家資產管理與預算管理相結合的法治建設和機構設置的模式,及財政部和湖北、安徽、廣東、北京、內蒙古、遼寧、江蘇等地開展資產管理與預算管理相結合的經驗,提出了云南省實施資產管理與預算管理相結合工作的一些構想。 本文以云南省現有條件為基礎,運用文獻研究法、比較研究法等,提出了云南省實現資產管理與預算管理相結合應做好的幾方面工作。一是要首先在法律層面上落實行政單位國有資產管理的職責,明確管理目標和管理部門,理順體制構架。二是要制定行政單位資產配置標準、報廢標準、績效考評標準等,搞好制度建設,保障依法行政。三是要解決好財政部門內部職責分工的問題。四是要提高信息化管理水平,實現預算編審、資產管理、政府采購、績效管理、財政投資評審之間數據的有效整合。五是與財政部門以外的單位建立聯(lián)動機制,實現齊抓共管和信息互聯(lián)互通。 本文的研究為云南省實現資產管理與預算管理相結合做了理論上的解讀,提出了實踐上的建議。
[Abstract]:Decree No. 35 of the Ministry of Finance promulgated the interim measures for the Management of State-owned assets in Administrative Units, which clearly put forward the principle of combining asset management with budget management. The purpose of this study is to make a theory for Yunnan Province to implement this management principle. On the interpretation and practical guidance. Based on the present situation of the state-owned assets management in Yunnan administrative units, this paper presents the reality and main problems of the state-owned assets management in Yunnan administrative units, and combines the requirements of combining the asset management with budget management of the Ministry of Finance. This paper illustrates the existing conditions and shortcomings of Yunnan Province in implementing this requirement. In order to achieve the research goal, in theory, this paper takes the political system reform and the public finance construction as the background, utilizes the public management science, the public economics, the accounting science and so on discipline theory, takes the asset management as the center. It is shown that the application of budget management techniques and methods in asset management can solve the problem of unreliable and incomplete information collection in asset management. Then, taking budget management as the center, it shows that the deepening of our government budget management reform can not be carried out without the scientific and meticulous management of assets. In practice, this paper draws lessons from the model of legal construction and institutional setting in the combination of asset management and budget management in major countries in the world, and the Ministry of Finance and Hubei, Anhui, Guangdong, Beijing, Inner Mongolia, Liaoning, Based on the experience of combining asset management and budget management in Jiangsu and other places, this paper puts forward some ideas for the implementation of the combination of asset management and budget management in Yunnan Province. Based on the existing conditions in Yunnan Province, this paper applies literature research method, comparative research method, etc. This paper puts forward several aspects that should be done well to realize the combination of asset management and budget management in Yunnan Province. First, it is necessary to implement the responsibility of state-owned assets management of administrative units at the legal level, and to clarify the management objectives and management departments. Straighten out the institutional framework. Second, we should formulate standards for the allocation of assets of administrative units, scrap standards, performance evaluation standards, and do a good job in system construction. Third, to solve the problem of the division of responsibilities within the financial departments. Fourth, to improve the level of information management, to achieve budget editing and review, asset management, government procurement, and performance management. The fifth is to establish the linkage mechanism with the units other than the financial department to realize the joint management and information interconnection. The research in this paper makes a theoretical interpretation for the realization of the combination of asset management and budget management in Yunnan Province, and puts forward some practical suggestions.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F123.7;F810.6

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本文編號：1566083