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论文编号：	12001
作者编号：	2320180784
上传时间：	2020/12/9 15:19:22
中文题目：	W税务局预算管理研究
英文题目：	Research on Budget Management of W Taxation Bureau
指导老师：	李莉
中文关键字：	税务机关；预算管理；预算监督；预算评价
英文关键字：	Tax authority；Budget management；Budget supervision；Budget evaluation
中文摘要：	2018年7月，全国各省、市、县、乡四级新税务机构挂牌标志着国税地税机构正式合并，结束了自1994年以来由国税机关和地税机关分别征收税款的历史，这将使得税收征纳成本不断下降，征管效率显著提升。然而，新税务机构成立后，财务管理机制，特别是预算管理水平相对滞后的问题开始凸显。预算管理是税务机关财务管理的重要内容，反映税务机关收支管理情况，体现着税收征管成本，关系着税收征收管理运转的好坏。 目前企业预算管理仍是国内学者研究侧重点，对行政单位特别是税务机关预算管理的研究很少。同时，新成立的税务机关预算管理水平也落后于国外税务机关。国外学者较早地进行了政府预算管理的研究，取得的理论成果相对较多。总的来看，西方发达国家建立了比较完善的预算管理体制，可以采用科学的编制方法将全部收入编入预算，同时受到严格的监督，具有比较完善的评价方法，也注重评价结果的应用，最终实现对预算管理的有效控制。 本文以某直辖市W区税务局的预算管理情况为研究对象，通过借鉴国内外最新理论，结合该税务局新成立所面对的工作实际，分析总结出其预算管理中存在的问题，主要表现为预算管理组织体系不健全、在预算编制方法上不够丰富灵活、在预算执行管理的程序上不够规范、在预算执行监督上不到位、在预算绩效评价上单一主观，缺少实用性指标等，并针对这些问题，从制度设计和人员管理两个方面优化改进内容，提出了解决思路和改进办法。
英文摘要：	In July 2018, the new tax authorities at the four levels of provinces, cities, counties and townships were put on the market, marking the formal merger of national and local tax authorities, ending the history of separate collection of taxes by the state and local tax authorities since 1994, which will make the cost of tax collection and payment continue to decline and the efficiency of tax collection and management significantly improved. However, after the establishment of the new tax agency, the financial management mechanism, especially the relatively lagging problem of budget management began to become prominent. Budget management is an important part of the financial management of tax authorities. It reflects the revenue and expenditure management of tax authorities, reflects the cost of tax collection and management, and relates to the operation of tax collection and management. At present, corporate budget management is still the focus of domestic scholars' research, and there are few studies on the budget management of administrative units, especially tax authorities. At the same time, the budget management level of the newly established tax authorities is also behind that of foreign tax authorities. Foreign scholars started early and achieved many results in the study of government budget management, which is worth learning from. On the whole, foreign countries have formed a relatively complete budget management system, which can use scientific compilation methods to compile all income into the budget, while being subject to strict supervision, having relatively complete evaluation methods, and focusing on the application of evaluation results, and finally achieve Effective control of budget management. This article takes the budget management situation of the W district tax bureau of a municipality directly under the Central Government as the research object, draws on the latest domestic and foreign theories, and combines the actual work faced by the newly established tax bureau, analyzes and summarizes its existing problems, and mainly realizes the budget management organization system Insufficient, insufficient budget preparation methods, insufficient standardization of budget execution management procedures, insufficient budget execution supervision mechanism, lack of practical indicators in budget performance evaluation, and neglect of the effectiveness of fund use, etc. And in response to these problems, the content of improvement was optimized from two aspects of system design and personnel management, and solutions and improvement methods were proposed.
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