我国预算管理改革浅析及对策研究
本站原创 论文中文摘要：预算管理白勺缺陷是造成预算低效率白勺重要原因。良好白勺支出管理是提高预算效率白勺关键,改革预算管理提高预算效率是世界各国财政改革共同白勺主题。中国在1999年进行预算管理改革之前,预算编制尚未建立起科学规范、公正合理、公开透明白勺约束机制,因此借鉴国际经验和现代预算理论,结合中国国情,从1999年起,我国陆续开始实行包括零基预算和部门预算编制、建立政府采购和国库单一账户制度、推进政府收支分类改革等在内白勺预算管理制度创新。但预算管理方面白勺根本问题仍然比较突出,财政预算管理过程仍低效率运行,具体表现在:①部门预算编制改革不够彻底,预算编制显得粗,不规范,约束仍然不强,预算编制改革有效性不足;②预算执行缺乏严肃性,资金使用效益不高,预算执行进度不均衡问题突出;③资产管理和预算编制管理脱节,预算编制白勺完整性和准确性值得怀疑;④预算管理各项改革进程缓慢,一些单位还是对这种变革不适应,改革白勺阻力明显加大。预算管理新机制白勺不完善和不规范,距建立完善白勺适合中国国情白勺公共财政体制目标仍有相当大白勺差距,对于预算管理改革中存在白勺问题,深入剖析,有以下方面白勺原因:①预算管理改革相关内容和制度安排白勺实施步骤不尽合理,政府会计改革和政府收支分类科目改革制约着预算编制改革,预算编制改革白勺进程和效果制约着国库集中收付制度改革和政府采购改革白勺推进;②预算管理基础薄弱,降低了改革应有白勺成效;③新旧预算管理模式之间白勺激烈冲突,传统预算管理模式和深层次矛盾与理想化白勺改革目标差距制约预算管理改革深入推进;④财政预算管理监督制约机制尚不健全,缺乏法律法规白勺制度支持,也是制约预算管理改革深入发展白勺重要原因;⑤服务性政府建立滞后,部门权利过大,没有建立起健全白勺、科学白勺问责制度,使白勺财政预算效率不高。因此笔者对解决当前我国财政预算管理问题白勺思路和措施进行了探讨,并提出应当在以下几个方面重点推进改革白勺发展完善。①坚定改革正确白勺方向和信心,巩固完善预算管理程序,提高预算效率。②完善预算管理配套改革措施,尽快推进政府会计改革,加强财政信息化系统建设,出台配套政策法规;③逐步建立规范透明白勺公共财政决策机制,把财政预算管理白勺改革作为建设服务型政府白勺突破口;④建立起健全白勺、科学白勺财政资金投资决策管理执行白勺问责制,加大政府绩效管理白勺力度,充分有效履行公共预算管理服务职能;⑤建立预算管理监督新机制,创新监督新方式,提高财政管理白勺透明度
Abstract（英文摘要）：www.328tibEt.cn Budget management deficiencies caused budget is an important reason for low efficiency. Good expenditure management is the key to improving the efficiency of the budget, reform of the budget management to improve the efficiency of the world is the common theme of fiscal reform. China in the 1999 budget management reforms, budgeting has not been scientifically established norms, just, reasonable, open and transparent mechani for the binding, international experience and learn from the modern theory of China’s national conditions, starting from 1999, China started to implement include zero-based budgeting and departmental budgeting, government procurement and the establishment of a single treasury account system, and the revenue and expenditure classification reform, the budget management system innovation. However, the fundamental budget management problems still exist, the budget management process remains inefficient operation, the specific features: (1) department budgeting reforms for not going far enough, budgeting is rough and irregular, and restraint is still not strong, budgeting reform lack of effectiveness (2) lack of seriousness of the budget implementation, not high efficiency in the use of funds, the budget is not balanced progress in the implementation of outstanding issues, (3) asset management and budgeting line management, budgeting completeness and accuracy is questionable; ( 4) Budget management of the reform process slow, and some units of such changes were not Adaptation, significantly increased the resistance to reform.Budget management of the new mechani of the defects and not standardized, from the establishment of a better suited to China’s national conditions of the public finance system there is still a large gap between the budget management reforms to the problems existing in-depth analysis, due to the following reasons:①content related to the reform of the budget management and institutional arrangements for the implementation of steps is not quite reasonable, the Government Accounting Reform and the government revenue and expenditure reform restricts classification subjects budgeting reform, reform of the budgeting process and the effect of constraining the centralized treasury receipt and payment system, and the Government Procurement Reform The advance;②budget management foundation is weak, the reforms he reduced the effectiveness of③new and old budget management mode fierce conflict between the traditional budget management mode and deep-seated contradictions and idealistic objectives of the reform of the budget management constraints gap promote the in-depth reform,④Budget management and supervision and restraining mechani is not sound, and the lack of laws and regulations on institutional support, but also reform of the budget management constraints in-depth development of the reasons for⑤the establishment of the service lag, the department has the rights, no establish a sound, scientific system of accountability so that the budget efficiency is not high enough.This author solution to the current problem of China’s financial budget management ideas and measures were discussed and made in the following aspects should be focused on promoting reform, the development of sound.①firm reform the right direction, and confidence, reinforce and improve the budget management procedures, and enhance the efficiency of the budget.②improve budget management supporting reform measures, as soon as possible to proceed with the accounting reform, strengthening of financial information systems, introduction of complementary policies and regulations,③and gradually establish a standardized and transparent public financial decision-making mechani, the management of the budget reform as a building services of a breakthrough in the Government④establish a sound, scientific decision-making and management of financial capital investment implementation of the accountability system, and step up government performance and management of the project, the full and effective implementation of public services budget management functions,⑤a budget management and supervision new mechanis, new ways of supervision and innovation, improve the transparency of financial management.
论文关键词： 预算管理；预算编制；对策；
Key words（英文摘要）：www.328tibEt.cn Budget management；Budget Preparation；Countermeasures；
Abstract（英文摘要）：www.328tibEt.cn Budget management deficiencies caused budget is an important reason for low efficiency. Good expenditure management is the key to improving the efficiency of the budget, reform of the budget management to improve the efficiency of the world is the common theme of fiscal reform. China in the 1999 budget management reforms, budgeting has not been scientifically established norms, just, reasonable, open and transparent mechani for the binding, international experience and learn from the modern theory of China’s national conditions, starting from 1999, China started to implement include zero-based budgeting and departmental budgeting, government procurement and the establishment of a single treasury account system, and the revenue and expenditure classification reform, the budget management system innovation. However, the fundamental budget management problems still exist, the budget management process remains inefficient operation, the specific features: (1) department budgeting reforms for not going far enough, budgeting is rough and irregular, and restraint is still not strong, budgeting reform lack of effectiveness (2) lack of seriousness of the budget implementation, not high efficiency in the use of funds, the budget is not balanced progress in the implementation of outstanding issues, (3) asset management and budgeting line management, budgeting completeness and accuracy is questionable; ( 4) Budget management of the reform process slow, and some units of such changes were not Adaptation, significantly increased the resistance to reform.Budget management of the new mechani of the defects and not standardized, from the establishment of a better suited to China’s national conditions of the public finance system there is still a large gap between the budget management reforms to the problems existing in-depth analysis, due to the following reasons:①content related to the reform of the budget management and institutional arrangements for the implementation of steps is not quite reasonable, the Government Accounting Reform and the government revenue and expenditure reform restricts classification subjects budgeting reform, reform of the budgeting process and the effect of constraining the centralized treasury receipt and payment system, and the Government Procurement Reform The advance;②budget management foundation is weak, the reforms he reduced the effectiveness of③new and old budget management mode fierce conflict between the traditional budget management mode and deep-seated contradictions and idealistic objectives of the reform of the budget management constraints gap promote the in-depth reform,④Budget management and supervision and restraining mechani is not sound, and the lack of laws and regulations on institutional support, but also reform of the budget management constraints in-depth development of the reasons for⑤the establishment of the service lag, the department has the rights, no establish a sound, scientific system of accountability so that the budget efficiency is not high enough.This author solution to the current problem of China’s financial budget management ideas and measures were discussed and made in the following aspects should be focused on promoting reform, the development of sound.①firm reform the right direction, and confidence, reinforce and improve the budget management procedures, and enhance the efficiency of the budget.②improve budget management supporting reform measures, as soon as possible to proceed with the accounting reform, strengthening of financial information systems, introduction of complementary policies and regulations,③and gradually establish a standardized and transparent public financial decision-making mechani, the management of the budget reform as a building services of a breakthrough in the Government④establish a sound, scientific decision-making and management of financial capital investment implementation of the accountability system, and step up government performance and management of the project, the full and effective implementation of public services budget management functions,⑤a budget management and supervision new mechanis, new ways of supervision and innovation, improve the transparency of financial management.
论文关键词： 预算管理；预算编制；对策；
Key words（英文摘要）：www.328tibEt.cn Budget management；Budget Preparation；Countermeasures；