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论文编号：	12314
作者编号：	2320180779
上传时间：	2021/3/5 10:36:52
中文题目：	M 民政局全面预算管理研究
英文题目：	Research on Comprehensive Budget Management of M Civil Affairs Bureau
指导老师：	张继勋
中文关键字：	行政事业单位；全面预算；预算管理
英文关键字：	Administrative Institutions; Comprehensive Budget; The Budget Management
中文摘要：	M 民政局是以承担民生责任为己任的行政机构，自成立之初，M 民政局就 以“民政工作为人民”的整体工作思路，着力聚焦保障和改善民生，力争将民政资金落实到实处。然而 M 民政局引入全面预算管理的时间较短，在预算组织架构、预算编制、预算执行和预算考评中存在一系列问题，同时信息化水平也有待提升，急需适用于行政事业单位的全面预算理论加以指导。 本文首先对全面预算的理论进行了综述，并对 M 民政局的基本情况、预算管理组织架构、预算编制、预算执行、绩效评价等方面的现状进行了分析，阐述了其在全面预算管理中存在的主要问题及原因。针对 M 民政局全面预算管理中存在的问题，分别从组织架构、预算编制环节、预算执行、绩效考评与激励机制、全面预算管理信息平台的建设这几个方面有针对性地提出符合 M 民政局情况的改进措施建议。通过研究本文认为健全的组织架构能够奠定全面预算管理的基石，针对 M 民政局的组织机构实际，本文提出优化预算管理机构、建立预算监督机构，提高预算管理的专业化水平，为全面预算管理增添了强有力的组织保障；在预算编制过程中要做好充分准备，规范预算编制的方法，加强业务培训，提高预算编制的科学性和合理性，为全面预算管理打下良好的基础；在预算执行与控制中，要科学管理民政资金、做好对预算执行的监督和控制，提高预算执行水平；在预算绩效考评与激励中，要提升绩效管理理念、完善考评机制和预算激励机制，发挥预算考评的导向作用。同时，应该着力加强信息化平台的建设，提升预算管理的科学化和信息化水平。 根据对 M 民政局全面预算管理的研究，本文认为加强 M 民政局全面预算管理有助于改善其在全面预算管理中存在的问题，有效推动预算管理水平，为类似的行政事业单位提供一定的参考与借鉴。
英文摘要：	M Civil Affairs Bureau is an administrative institution that takes responsibility for people's livelihood as its own responsibility. Since its establishment, M Civil Affairs Bureau has been focusing on the overall work idea of "civil affairs work for the people", focusing on ensuring and improving people's livelihood, and striving to put civil affairs funds into practice. However, it has been a short time for M Civil Affairs Bureau to introduce comprehensive budget management, and there are a series of problems in the budget organization structure, budget preparation, budget implementation and budget evaluation. Meanwhile, the level of informatization also needs to be improved, so comprehensive budget theory applicable to administrative institutions is in urgent need of guidance. This paper first summarizes the theory of comprehensive budget, and analyzes the basic situation of M Civil Affairs Bureau, such as the organizational structure of budget management, the budget preparation, the budget implementation, the budget evaluation and other aspects of the current situation, expounding the main problems and causes in the comprehensive budget management. Aiming at the problems existing in the overall budget management of M Civil Affairs Bureau, this paper puts forward suggestions for improvement in line with the situation of M Civil Affairs Bureau , namely, the organizational structure, the budget preparation, the budget implementation and adjustment, the performance evaluation and incentive mechanism, the construction of comprehensive budget management information platform. Through the study , this paper argues that a sound organization structure can lay the foundation for the comprehensive budget management, in view of the actual organization of M Civil Affairs Bureau, this paper proposes to optimize budget management institution, establish budget supervision institution, so as to improve the professional level of budget management institutions, adding a powerful organization guarantee for the comprehensive budget management ; In the course of budget preparation, we should make full preparations, standardize the methods of budget preparation, strengthen operational training, and make budget preparationmore scientific and reasonable, so as to lay a sound foundation for overall budget management. In the course of budget implementation and control, we should do a good job in scientific management of civil affairs funds, supervising and controlling budget implementation to improve the level of budget implementation. In budget performance evaluation and incentive mechanism, we should improve the concept of performance management, improve the evaluation mechanism and budget incentive mechanism, and give play to the guiding role of budget evaluation. At the same time, efforts should be made to strengthen the construction of information platform, improving the scientific and information level of budget management. According to the research on the comprehensive budget management of M Civil Affairs Bureau, this paper believes that strengthening the comprehensive budget management of M Civil Affairs Bureau can help to improve the existing problems in the comprehensive budget management, effectively promote the budget management level, and provide certain reference for similar administrative institutions.
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