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论文编号：	10510
作者编号：	2120163247
上传时间：	2018/12/6 18:53:16
中文题目：	中国人民银行A支行费用预算管理改进研究
英文题目：	Research on Improvement of Expense Budget Management in A Sub-Branch of the People''s Bank of China
指导老师：	周宝源
中文关键字：	中国人民银行；预算管理；预算控制
英文关键字：	The People''s Bank of China; budget management; budget control
中文摘要：	中国人民银行是中华人民共和国的中央银行，是在国务院领导下制定和执行货币政策、维护金融稳定、提供金融服务的宏观调控部门。中国人民银行自2006年起套用部门预算管理模式，随着经济社会的发展和国家预算管理体制改革的加深，现行的预算制度存在许多不适用的地方。党的十八届三中全会提出了深化财税体制改革的重点，包括改进预算管理制度和建立事权与支出责任相适应的制度。党的十九大明确提出，要建立全面规范透明、标准科学、约束有力的预算制度。为了更好地发挥财务对业务工作的引领促进作用，中国人民银行于2016年开始实施会计财务工作转型，探索预算标准化、精细化和科学化改革之路。 本文采用了文献研究法、实地调查法和案例分析法，以控制论和预算管理理论为指导，结合当前会计财务工作转型的背景，以中国人民银行A支行作为研究对象。在充分了解A支行组织架构、主要职能业务等基本情况和预算管理制度、编审程序及现有预算指标体系的基础上，本文指出了A支行预算管理存在的突出问题。在预算编制方面，预算指标设置笼统，无法满足资金管理要求，难以获取履职成本；预算编制过程不合理，参与者单一、与业务脱节。在预算管理控制方面，预算执行进度不均衡，事前事中监督弱化，预算执行评价与考核不到位。针对A支行实际情况提出了改进建议，包括：梳理现有预算指标特点，细化预算指标体系，将总预算分解为日常运转预算和科室预算两类分别编制，引入专家咨询机制。采取“上下结合”的方法，设置下达目标、编制上报、审查平衡、分解下达四个预算编制程序。增强预算管控力度，会计部门、各科室共同参与；均衡预算支出进度，加强日常费用支出控制，根据科室特点对费用支出进行重点管控；完善预算绩效评价制度，实行工作绩效目标实现程度和预算执行控制“双监控”。 通过以上建议，试图为A支行提高预算管理水平提供参考。同时本文的研究成果对于其它分支机构、其它行政事业单位也具有一定的参考和借鉴价值。
英文摘要：	The people's bank of China (PBOC),as the central bank of the People's Republic of China is a macro-control department under the leadership of the state council to formulate and implement monetary policies, maintain financial stability and provide financial services. PBOC has adopted the departmental budget management model since 2006. With the development of the economy and society and the deepening of the reform of the national budget management system, there are many places where the current budgetary system is not applicable. The third plenary session of the 18th central committee of the communist party of China (CPC) put forward the key points for deepening reform of fiscal and taxation systems, including improving the budget management system and establishing a system in which administrative authority and expenditure responsibility are compatible. The 19th CPC national congress clearly proposed to establish a comprehensive, standardized, transparent, scientific and binding budget system. In order to better play the leading and promoting role of finance in business work, PBOC began to implement the transformation of accounting and finance work in 2016, exploring the road of budget standardization, refinement and scientific reform. This paper adopts the literature research , field investigation and case analysis , which is guided by cybernetics and budget management theory. Under the background of the current transformation of accounting and finance, this paper takes A sub-branch of PBOC as the research object. On the basis of fully understanding the organizational structure, main functional business and the budget management system, the compilation and review procedure and the existing budget index system of A sub-branch, this paper points out the prominent problems existing in the budget management of A sub-branch. In the aspect of budget preparation, the budget indicators are general, which cannot meet the requirements of fund management and make it difficult to obtain the cost of performance. The budgeting process is unreasonable, with single participants and disconnected from the business. In the aspect of budget management and control, the progress of budget implementation is not balanced, supervision is weakened in advance, and the evaluation and assessment of budget implementation are not in place. Suggestions for improvement were proposed according to the actual situation of A branch, including combing the characteristics of existing budget indicators, refining the budget index system, decomposing the general budget into two categories of daily operation budget and department budget, and introducing the expert consultation mechanism. Adopting the method of combining the upper and lower levels, four budgeting procedures are set, including assigning targets, compiling reporting, reviewing and balancing, and decomposing and releasing budgets. The accounting department and each department should participate in the budget control. Balance the budget expenditure schedule, strengthen the control of daily expenses, and conduct key control of expenses according to the characteristics of the department. We should improve the budget performance evaluation system, implement the double monitoring of the achievement of work performance goals and budget implementation and control. Through the above suggestions, this paper tries to provide a reference for A branch to improve its budget management level. At the same time, the research results also have reference value for other branches and other administrative institutions.
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