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论文编号：	13035
作者编号：	2120192980
上传时间：	2022/3/8 9:46:33
中文题目：	L自然资源和规划局预算管理问题研究
英文题目：	Research on Budget Management of L Natural Resources and Planning Bureau
指导老师：	王志红 朱长萍
中文关键字：	行政事业单位；预算编制；预算执行；预算评价
英文关键字：	Administrative institutions；Budgeting；Budget implementation；Budget evaluation
中文摘要：	在经济和社会发展的背景下，我国国家治理和社会需求之间的不匹配逐渐显现，财政资金收支矛盾愈发突出，在如此大环境下预算作为政府部门进行公共资源合理分配的重要手段，在满足逐年增长的资金需求上有着关键作用。在我国，预算管理工作开始的时间并没有那么早，多年来也一直处于实践和理论的相互磨合、不断优化的过程中，但在预算管理工作中，仍存在预算管理的机构没有那么完整、预算编制不科学、不精准，预算执行监控不足、资金使用率低、绩效评价理念弱等问题，尤其在行政事业单位表现更为明显。随着我国预算工作的进行，预算管理制度也随着变化，但很多行政事业单位却依然停留在传统的预算思维中，没有将预算管理工作和制度相适应，与时俱进，造成了财政资金严重浪费，资金的最大效益没有被发挥出来。不论是为了单位自身的长远发展还是为公众提供更好的社会服务，都应该改进预算管理的建设。 在进行了预算管理文献阅读和研究状况梳理后，以相关理论为基础，以某市自然资源和规划局为案例分析对象，结合L单位的实际情况和现行的预算管理状况，发现其在预算管理工作中存在预算数和决算数存在差异、预算执行脱节、预算绩效评价不完整的问题，并挖掘问题背后存在事前编制控制不足、事中执行控制单一、事后评价未形成有效的绩效管理制度等原因。而后根据单位实际情况结合理论，为单位的预算管理工作进行改进，强化对预算编制的控制、完善对预算执行的多维度控制、健全预算监督控制、完善预算绩效评价控制，解决预算管理工作中存在的问题。经过对行政事业单位的预算管理工作的研究，一方面提高了本单位预算管理认识，增加了对财政资金的高效使用，尽可能通过较少的财政资金贡献更多更高质量的服务，也为其他行政事业单位提供一些借鉴。与此同时，通过对行政事业单位预算管理工作的分析和研究有利于推动我国对预算管理的研究和探索。
英文摘要：	In the context of economic and social development, the mismatch between China's national governance and social needs is gradually emerging, and the contradiction between fiscal revenue and expenditure is becoming more and more prominent. In such an environment, budget, as an important means for government departments to reasonably allocate public resources, plays a key role in meeting the increasing capital demand year by year. In China, budget management has not started so early and has been in the process of mutual running in and continuous optimization of practice and theory for many years. However, in budget management, there are still some problems, such as incomplete budget management organization, unscientific and inaccurate budget preparation, insufficient monitoring of budget implementation, low utilization rate of funds, weak concept of performance evaluation, etc, Especially in administrative institutions. With the progress of China's budget work, the budget management system also changes, but many administrative institutions still stay in the traditional budget thinking, do not adapt the budget management work to the system and keep pace with the times, resulting in a serious waste of financial funds and the greatest benefit of funds has not been brought into play. Whether for the long-term development of the unit itself or providing better social services to the public, we should improve the construction of budget management. After combing the literature reading and research status of budget management, based on relevant theories, taking a municipal natural resources and Planning Bureau as the case analysis object, combined with the actual situation and current budget management status of L unit, it is found that there are some problems in budget management, such as the difference between budget and final accounts, the disconnection of budget implementation and incomplete budget performance evaluation, It also explores the reasons behind the problems, such as insufficient pre establishment control, single in-process implementation control, and the failure of post evaluation to form an effective performance management system. Then, according to the actual situation of the unit and combined with the theory, improve the budget management of the unit, strengthen the control of budget preparation, improve the multi-dimensional control of budget implementation, improve the budget supervision and control, and improve the budget performance evaluation control, so as to solve the problems existing in the budget management. Through the research on the budget management of administrative institutions, on the one hand, it improves the understanding of the budget management of the unit, increases the efficient use of financial funds, contributes more and higher quality services through less financial funds as far as possible, and also provides some reference for other administrative institutions. At the same time, through the analysis and Research on the budget management of administrative institutions, it is conducive to promote the research and exploration of budget management in China.
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