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论文编号：	13014
作者编号：	2320190741
上传时间：	2022/3/4 11:39:40
中文题目：	B残疾人联合会预算管理优化研究
英文题目：	Research on Optimization of Budget Management of B Disabled Persons’ Federation
指导老师：	陆宇建
中文关键字：	公益一类事业单位；预算管理；绩效考评；预算优化
英文关键字：	Public institutions；budget management；performance evaluation；budget optimization
中文摘要：	部门预算管理在政府资本配置中起到非常关键的作用，它是公共财政管理的基础工具。预算管理工作质量关系到事业单位能否通过优化资源配置、提高工作效率、增加社会效益来实现财务绩效目标，为社会公众提供满意的公共产品。自2011年开始，我国根据社会功能的不同，逐步推进事业单位分类改革，与履行行政职能和从事经营活动的事业单位比较而言，诸如残疾人联合会这类公益一类事业单位具备其独有的特质和管理要求。提高此类单位的预算管理水平不仅有助于国家资源配置更加透明科学，进而促进财政资源发挥作用，更有助于特定受益对象享受质量更高的公益服务，助力于人民对“更加美好生活向往”这一愿景的实现。 B残疾人联合会作为所在城市服务残疾人数量最多的区级残疾人组织，在2016年成立之后先后经历了新的政府会计制度出台、绩效预算管理办法更新等变革，财政部门对下拨资金的使用效率提出了更高的要求，要求B残疾人联合会结合自身实际提高预算管理水平。 本文以B残疾人联合会为主要研究对象，结合其预算管理现状进行分析，得出B残联在预算编制、预算执行、预算考评及预算管理文化环境等方面存在的不足。针对现有的问题提出具体的改进措施，主要设计思路是改进预算编制数据来源与方法、加强项目与公用支出执行的硬约束、构建内外相结合的绩效考评体系，同时辅以加强人员预算观念，上线一体化信息系统等保障措施，最终提高其预算管理能力。研究目的在于通过提高B残联预算管理水平增强单位履职能力，同时为国内其他残疾人服务组织提供一定的改革模板，对其他公益一类事业单位也提供一定参考作用。
英文摘要：	Department budget management plays a very key role in the allocation of government capital. It is the basic tool of public finance management. The quality of budget management is related to whether public institutions can optimize resource allocation, improve work efficiency and increase social benefits, so as to achieve financial performance goals and provide satisfactory public goods for the public. Since 2011, China has gradually promoted classified reform of public institutions according to their different social functions. Compared with public institutions that perform administrative functions and engage in business activities, public institutions such as the Disabled Persons' Federation have their unique characteristics and management requirements. Improving the budget management level of such institutions will not only help make the allocation of national resources more transparent and scientific, so as to facilitate the use of financial resources, but also help improve the quality of public services for specific beneficiaries, and help realize the people's "yearning for a better life" mentioned in the report of the 19th National Congress of the CPC. The B Disabled Persons' Federation, as the largest number of district-level disabled service organization, founded in 2016, has experienced a new government accounting system, after the change, such as performance budget management to update for fiscal financing service efficiency of funds put forward higher request, this requires B disabled persons' federation improve its budget management level. This dissertation takes the B Disabled Persons' Federation as the main object of study, analyzes all aspects of its budget management, and concludes that the Disabled Persons' Federation of B has deficiencies in budget preparation, budget implementation, budget evaluation and budget management cultural environment. Concrete improvement measures are put forward for the existing problems, the main design concept is to improve budgeting data sources and methods, strengthening the project and public spending execution hard constraints, building internal and external combination of performance evaluation system, at the same time complementary with ideas, strengthen personnel budget guarantee measures, such as integration of online information system eventually improve the budget management ability. The purpose of the research is to provide budget management improvement methods for the B Disabled Persons' Federation, which can help improve the organization's ability to perform its duties, and provide a certain reform template for other domestic service organizations for the disabled, as well as a reference for other public institutions.
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