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论文编号：	10645
作者编号：	2120163248
上传时间：	2018/12/7 21:54:45
中文题目：	H检察院预算管理问题研究
英文题目：	Research on budget management of H Procuratorate
指导老师：	周晓苏
中文关键字：	检察机关；预算管理；预算监督；预算评价
英文关键字：	Procuratorial organs;Budget management;Budget monitoring;Budget evaluation
中文摘要：	预算管理是检察机关承担公共职能，完成各项业务目标的重要手段，也是检察机关财务管理的重要内容，反映检察机关收支管理情况，关系着检察机关经济业务运转的好坏。随着国家部门预算改革及司法体制改革的不断深入，研究检察机关预算管理具有重要意义。 检察机关的收入绝大部分来自于财政拨款，其资金使用效益逐渐成为社会各方的关注重点。目前，检察机关面临着规范预算管理工作、提高资金使用效率的重大挑战。一方面，我国预算管理工作起步较晚，预算管理水平落后于国外政府；另一方面，检察机关的预算管理工作也存在着诸多问题。检察机关现有预算管理工作的方法和理念，忽视资金分配使用的合理性和有效性，缺乏绩效管理观念。检察机关必须顺应国家部门预算改革发展趋势，改变旧观念，培养绩效预算意识，积极推行预算绩效评价，合理分配有限资源，提高预算管理水平，更好地发挥检察机关的公共职能，促进检察事业的不断发展。 本文以H检察院为案例，从预算编制、预算执行与控制、预算评价三方面进行分析，试图探究H检察院在预算管理中存在的问题，在借鉴国内外学者相关理论及分析H检察院预算管理特点的基础上，对H检察院预算管理工作中存在的预算管理组织体系不健全、预算编制方法单一、预算执行管理程序不规范、项目预算执行率低、检察业务费结转结余资金较多、预算执行监督机制不健全、缺乏预算绩效评价等问题提出了加强预算编制管理、加强预算执行管理和监督、开展预算绩效评价的改进对策。
英文摘要：	Budget management is an important mean to undertake public functions, to achieve the business goals, is also an important content of financial management of the procuratorial organs. Budget management reflects the expenditure efficiency of procuratorial organs and relates to their economic operation. It is of great significance to study the budget management of procuratorial organs at present when the budget management reform of national departments and the reform of judicial system are continuously promoted. The most economic resources consumed by procuratorial organs in exercising procuratorial power come from financial allocation. At present, the procuratorial organs are faced with the major challenge of regulating the budget management and improving the efficiency of the use of funds. On the one hand, China's budget management started late, and the level of budget management lags behind that of foreign governments. On the other hand, there are many problems in the budget management of procuratorial organs. The present methods and ideas of budget management of procuratorial organs ignore the rationality and effectiveness of the allocation and use of funds and lack the concept of performance management. Procuratorial organs should conform to the trend of national department budget reform and development, change the old concept, cultivate the awareness of performance budgeting, actively carry out budget performance evaluation, rationally allocate limited resources, improve the level of budget management, give better play to public functions of procuratorial organs, and promote the continuous development of procuratorial cause. By analyzing the process of budget preparation, budget execution and control, and budget evaluation in the budget management of H procuratorate, this article attempts to explore the problems in budget management of H procuratorate. On the basis of referring to relevant theories of domestic and foreign scholars and analyzing the characteristics of budget management of procuratorial organs, On H's existing in the budget management of budget management organization system is not sound, single budgeting method, the arbitrary large budget, low project budget are enforced, procuratorial business expenses are stranded and precipitation monitoring mechanism is not sound, lack of budget, budget implementation issues of performance evaluation is put forward to strengthen budget management, establish perfect budget implementation management and monitoring mechanism, and actively carry out budget performance evaluation perfect H's budget management advice.
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