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论文编号：	13717
作者编号：	2320200688
上传时间：	2022/12/6 23:50:20
中文题目：	C市体育中心预算控制研究
英文题目：	Research on Budget Control of Sports Center in C City
指导老师：	周宝源
中文关键字：	事业单位；预算业务；预算控制
英文关键字：	Public Institution；Budget Management；Budget Control
中文摘要：	事业单位承担社会公共职能，关乎国家经济建设。近年来，受新冠疫情持续散发多发、减税降费政策扩面和经济形势下行压力持续加大等各种不利因素影响，财政收支矛盾明显，对资金使用提出更高要求，要开源节流，把宝贵的财政资金用在刀刃上，促进经济高质量发展。事业单位通过预算控制使用财政资金维持正常运转，推动事业有序发展。但目前其预算控制过程中存在部分问题亟待改善，如：预决算差异大、预算调整频繁、绩效考评与奖惩脱节等。这些问题不仅阻碍事业单位发展，更造成财政资金的浪费。 2022年6月《体育法》修订指出国家将扩大公益性和基础性公共体育服务供给，为全国各级体育系统行政机关、事业单位提出了新的工作要求。因此，如何利用有限的财政资金，将体育场馆管理好、使用好，让体育设施发挥最大效用，如何通过预算控制改进资金分配，提升资金使用效率是每个体育系统事业单位都在思考的问题。 本文采用案例研究法，以C市体育中心为研究对象，首先对该单位基本情况进行介绍；其次对预算控制现状进行分析，从预算编制、执行、调整、决算、绩效评价等方面入手剖析存在的问题及原因；最后根据剖析的问题，结合C市体育中心自身职能特点，从预算控制国内外优秀研究中学习借鉴，建议可以从改进预算编制方法、关注预算执行进度、做好定期分析工作、建立预算绩效评价机制等入手进行改善，希望可以推动事业单位预算改革创新发展，把预算控制利用好，最大程度发挥事业单位职能，推动社会公共事业健康发展。
英文摘要：	Public institutions undertake social public functions, related to national economic construction. In recent years, due to various adverse factors, such as the spread of COVID-19, the expansion of tax and fee reduction policies, and the increasing downward pressure on the economic situation, there has been an obvious contradiction between fiscal revenue and expenditure, which puts forward higher requirements on the use of funds. It is necessary to raise income and reduce expenditure, and make the best use of precious fiscal funds. This can contribute to quality economic development. Public institutions maintain normal operation through budgetary control and use of financial funds to promote the orderly development of undertakings. But at present, there are some problems in the process of budget control of public institutions that need to be improved, such as big differences in budgets and final accounts, frequent budget adjustment, and the lack of effective budget evaluation mechanism. These problems not only hinder the development of public institutions, but also cause the waste of financial funds. The revision of the Sports Law in June 2022 indicated that the state would expand the supply of public and basic sports services, setting new work requirements for sports administrative organs and public institutions at all levels across the country. Therefore, how to use the limited financial resources to manage and use the sports venues well, so that the sports facilities can be most effective, and how to improve the allocation of funds through budgetary control to enhance the efficiency of the use of funds is a question that every sports system institutions are thinking about. This paper adopts a case study approach, using the C City Sports Center as the subject of the study. The first step is to get a basic understanding of the unit. Secondly, this paper analyzes the current situation of budget control, and analyses the problems and causes from the aspects of budget preparation, execution, adjustment, expenditure finalization and performance evaluation. Finally, according to the problems analyzed, in view of the functional characteristics of the Sports Center in C City, combined with the excellent experience of budget control at home and abroad, this paper puts forward some suggestions for optimizing budget control, such as formulating quantitative standards for budget preparation, establishing a regular analysis system for budget execution, and improving the budget performance evaluation mechanism. It is expected to further deepen the budget reform of public institutions, maximize the function of public institutions through budget control, and promote the healthy development of social public utilities.
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