联系我们

论文查询结果	返回搜索

论文编号：	13305
作者编号：	2320190757
上传时间：	2022/6/10 16:41:28
中文题目：	SDZ事业单位预算管理研究
英文题目：	Research on Budget Management in SDZ Public Institution
指导老师：	程新生
中文关键字：	预算管理；事业单位；绩效管理
英文关键字：	Budget Management；Institutions；Performance Management
中文摘要：	预算管理对事业单位职能的正常发挥具有重要的支撑作用。当前我国预算管理体系不断建立和完善，2013年，党的十八届三中全会召开，明确了预算改革的方向，并把它放在深化财税体制改革的首要位置，提出了明确要求。2014年，我国颁布新预算法，并于2015年1月1日开始实施。2017年10月，十九大顺利召开，提出要建立新的预算管理制度，并指出在我国的财税体制改革中，预算制度改革是重要的一环。同时，各级事业单位积极响应上级“过紧日子”号召，不断推进财政预算管控，缩减预算审批。这就对事业单位的预算管理工作有了进一步要求。 SDZ事业单位作为自然资源领域的重要单位，对林业生态建设具有至关重要的作用。本文以SDZ事业单位预算管理为例，通过分析其预算管理现状，发现其存在预算编制程序科学化水平不高、预算缺乏控制力和执行力、预算绩效评价约束乏力等等诸多问题。结合研究事业单位预算管理相关文献、预算管理方面的专业知识和SDZ事业单位的自身特征，对其预算管理存在的问题提出优化方案。从优化预算组织机构和预算编制环节、加强预算编制统筹、强化预算编制基础信息管理，建立预算管理中期考核评价制度、优化预算调整流程，预算编制环节突出绩效目标导向、决算环节全面开展绩效评价、强化绩效评价结果刚性约束等环节进行科学合理的优化，理顺事业单位的预算管理关系，促进其更高效的运行，以实现更高质量的信息、更高效率的资金使用和良好的自我更新，更好实现对自然资源的保护和发展。同时，对SDZ事业单位预算管理的优化方案实施落地提出了建立完善预算管理相关制度、增强预算管理工作的规范性、创造良好的预算管理环境等保障措施。 根据SDZ事业单位的预算优化，建议采取优化SDZ事业单位预算编制程序、提高预算控制力和执行力、优化预算绩效管理来实现对事业单位预算管理质效的提升和优化。本文的研究结论能对其他事业单位的预算管理工作的改进和优化提供参考与借鉴。
英文摘要：	Budget management plays an important supporting role in the normal play of the functions of public institutions. At present, China's budget management system continues to establish and improve, in 2013, the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China was held, which clarified the direction of budget reform, and put it in the primary position of deepening the reform of the fiscal and taxation system, and put forward clear requirements. In 2014, China promulgated a new budget law, which came into effect on January 1, 2015. In October 2017, the 19th National Congress was successfully held, proposing to establish a new budget management system, and pointed out that in the reform of China's fiscal and taxation system, the reform of the budget system is an important part. At the same time, public institutions at all levels actively respond to the call of the superiors to "live too tightly", continuously promote financial budget control, and reduce budget approval. This further requires the budget management of public institutions. As an important unit in the field of natural resources, SDZ public institutions play a vital role in the construction of forestry ecology. In this paper, taking the budget management of SDZ public institutions as an example, by analyzing the current situation of budget management, it is found that there are many problems such as the low level of scientific budget preparation procedures, the lack of control and execution of budgets, and the lack of constraints on budget performance evaluation. Combined with the research on the relevant literature of public institution budget management, the professional knowledge of budget management and the characteristics of SDZ public institutions, an optimization plan is proposed for the problems existing in their budget management. From optimizing the budget organization and budget preparation links, strengthening the overall planning of budget preparation, strengthening the basic information management of budget preparation, establishing a mid-term assessment and evaluation system for budget management, optimizing the budget adjustment process, highlighting the performance target orientation in the budget preparation link, comprehensively carrying out performance evaluation in the final account link, and strengthening the rigid constraints on performance evaluation results, scientific and reasonable optimization is carried out, straightening out the budget management relationship of public institutions, and promoting their more efficient operation to achieve higher quality information. More efficient use of funds and good self-renewal to better achieve the protection and development of natural resources. At the same time, the implementation of the optimization plan for budget management of SDZ public institutions puts forward safeguard measures such as establishing and improving the relevant system of budget management, enhancing the standardization of budget management, and creating a good budget management environment. According to the budget optimization of SDZ public institutions, it is recommended to optimize the budget preparation procedures of SDZ public institutions, improve budget control and execution, and optimize budget performance management to improve and optimize the quality and efficiency of budget management of public institutions. The research conclusions of this paper can provide reference and reference for the improvement and optimization of budget management in other public institutions.
查看全文：	预览  下载(下载需要进行登录)