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论文编号：	13276
作者编号：	2320190759
上传时间：	2022/6/9 18:58:38
中文题目：	G税务局预算管理案例研究
英文题目：	Case Research on Budget Management of G Taxation Bureau
指导老师：	李元
中文关键字：	预算管理;政府;税务部门
英文关键字：	Budget Management;Government;Taxation Department
中文摘要：	自国地税合并以来，税务部门经费实行“中央财政为主、地方财政补助为辅”的保障体制，税务机构改革后预算管理较以往有了较大变化。在实施新的经费保障体制的三年多时间里，税务部门在预算管理方面存在一些薄弱环节，如预算编制不够科学准确、预算执行监控和分析欠缺、缺乏有效的预算绩效评价等。上述问题的存在，影响了税务系统的预算管理工作质效。而且中央提出了政府部门过紧日子和厉行节约要求，税务机关提高财政资金使用效率和预算管理水平迫在眉睫。本文尝试研究基层税务局的预算管理问题。 本文选取位于国家级某高新技术产业开发区的G税务局，结合G税务局的概况、经费收支及预算管理现状，指出其预算管理问题并进行了分析，提出了预算管理问题的具体优化方案。基于收集到的预算管理资料和研究分析，本文得出了以下结论：在预算管理基础优化方面，需要G税务局管理层提高对预算管理的重视，也需要加强人力资源保障，应该树立预算绩效管理理念，充分利用信息化手段，推进预算管理一体化建设；在预算管理组织与制度优化方面，应该明确各预算相关部门分工，健全制度建设也是不可或缺的；在预算管理实施优化方面，应该健全事前、事中、事后全过程预算管理体系，提高预算编制质量，强化预算约束，加强预算执行监控和分析，重视预算绩效评价与考核。 本研究为在政府机关中改善预算管理问题提供了借鉴，也为提升税务机关的预算管理水平，提高财政资金的使用效益提供了决策参考。
英文摘要：	Since the merger of state and local tax bureaus, the taxation department has adopted the guarantee system of "central finance as the main source of funding, supplemented by local government financial subsidies", and its budget management has changed significantly after the reform. In more than three years since the implementation of the new funding guarantee system, many problems in budget management have been identified, such as less scientific and accurate budget-making, lack of analysis and monitoring of budget implementation, and lack of effective budget performance evaluation. The above-mentioned problems have affected the quality and efficiency of budget management in the taxation system. Moreover, the central government has put forward the requirement of government departments to function on a tight budget and practice economy, so it is urgent for taxation authorities to improve the efficiency of the use of financial funds and their budget management skills. This thesis tries to research the budget management of grassroots taxation bureaus. This thesis takes G Taxation Bureau as an example, which is located in a national high-tech industrial development zone, and points out its budget management problems, and proposes a specific implementation plan to improve its budget management, taking into account the general situation of G Taxation Bureau, its funds and expenditure and status quo of budget management. Based on the collected budget management statistics and research analysis, this thesis draws the following conclusions: In terms of the fundamental optimization of budget management, the managerial level of the G Taxation Bureau needs to pay more attention to budget management, strengthen human resources and social security, set up the concept of budget performance management, and make full use of information technology, so as to promote the integrated construction of budget management; In terms of optimizing the budget management organization and system, it is necessary to clarify the division of labor among budget-related departments as well as strengthen system construction; In terms of the implementation optimization of budget management, it is necessary to make overall improvement to the budget management system, including improving the quality of budget preparation, strengthening budget constraints and enhance the monitoring and analysis of budget execution, and laying more emphasis on the budget performance evaluation and assessment. The thesis seeks to provide a reference for improving budget management in government agencies and also provides a reference for decision-making to enhance the budget management of tax authorities and improve the effectiveness of financial funds.
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