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论文编号：	10570
作者编号：	2120163232
上传时间：	2018/12/6 23:57:09
中文题目：	T市J区财政预算管理研究
英文题目：	Research on Budget Management of T City J District
指导老师：	李姝
中文关键字：	区级财政；预算编制；预算执行；评价与监督
英文关键字：	District-level finance; Budget preparation; Budget execution; Evaluation and supervision
中文摘要：	今年是贯彻落实党的十九大精神的开局之年，是改革开放40周年，是全面建成小康社会、实施“十三五”规划承上启下的关键一年。财政资金作为支撑国民经济发展的重要支柱，对经济发展起着关键作用，因此优化政府财政部门的预算管理水平、加强对财政资金的高效利用便成为经济发展不可或缺的重要一环。当前，我国正处于转变发展方式、优化经济结构、转换增长动力的关键时期，财政收入形势严峻，收支矛盾非常突出。我国地方各级政府公共预算管理水平虽然较以前有了提高，但在实际操作过程中仍然存在预算编制不科学、预算控制不到位、预算监管过于薄弱等问题。在预算管理改革全面展开的背景下，积极寻找当前财政预算过程中存在的具体问题及原因，提出相对应的解决措施，提高财政资金的使用效率和履职能力，值得我们关注与深思。 本文在财政预算管理等理论的指导下，综合本人具体的工作经验及工作中获得的第一手资料，采用案例研究法，以T市J区为研究对象，分析其财政预算管理全过程。首先提出现阶段国内财政预算管理的研究背景以及意义，对中外有关文献进行了归纳总结，并论述了此次课题的研究方法、研究内容和创新点；其次对预算管理、财政预算管理等相关理论予以阐述；而后主要介绍了T市J区财政经济和财政局的基本情况、T市J区财政预算管理内容以及T市J区财政预算执行情况；接着分析归纳出当前T市J区在财政预算管理过程中存在的问题及原因；之后针对当前T市J区财政预算管理存在的问题提出改进建议与解决对策；最后对研究结论进行归纳，总结全文。希望通过本文的研究分析，可有助于提升T市J区财政预算管理工作水平，并对其他类似区域内的财政部门进行预算管理工作提供借鉴与参考。
英文摘要：	This year is the first year of implementing the spirit of the 19th National Congress of the Communist Party of China, and the 40th anniversary of reform and opening up. It is an important year for building a well-off society in an all-round way and implementing the 13th Five-Year Plan. As an important pillar supporting the development of the national economy, fiscal funds play a key role in economic development. Therefore, optimizing the budget management level of the government financial department and strengthening the efficient use of fiscal funds have become an indispensable part of economic development. At this stage, China is at an important stage of transforming the development model, improving the economic structure, and improving the driving force for development. The fiscal revenue situation is grim, and the contradiction between revenue and expenditure is very prominent. Although the level of public budget management of domestic and local governments has improved compared with usual, there are still problems such as unscientific budget preparation, inadequate budget control, and too weak budget supervision in specific operations. Under the background of the full implementation of budget management reform, actively looking for specific problems and causes in the current budgetary process, proposing corresponding solutions, improving the efficiency of using financial funds and the ability to perform duties are worthy of our attention and deep thought. Under the guidance of the theory of financial budget management, this paper combines the author's specific work experience and the first-hand information obtained in the work, and uses the case study method to analyze the whole process of financial budget management with the T-zone J area as the research object. Firstly, it introduces the research background and significance of domestic financial budget management in the emergence stage, summarizes the relevant Chinese and foreign literatures, and discusses the research methods, specific structures and innovations of this topic; secondly, related theories such as budget management and financial budget management. It will be elaborated. Then it will introduce the basic situation of the Financial and Fiscal Bureau of the T District J District, the financial budget management content of the T City J District, and the implementation of the financial budget of the T City J District. Then analyze and summarize the current T City J District in the budget. The problems and causes in the management process; then put forward suggestions for improvement and solutions to the problems existing in the current T-city J district financial budget management; finally, summarize the research conclusions and summarize the full text. It is hoped that through the research and analysis of this paper, it can help to improve the financial budget management work level of T City J area, and it can be used as reference value for budget management of financial departments in other similar areas.
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