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论文编号：	14699
作者编号：	2320213922
上传时间：	2024/6/6 10:56:37
中文题目：	人民银行B市分行全面预算管理优化研究
英文题目：	Research on the Optimization of Comprehensive Budget Management of B City Branch of the People''''s Bank of China
指导老师：	郝臣
中文关键字：	人民银行;全面预算管理;预算定额标准;预算绩效管理
英文关键字：	the People''s Bank of China;Comprehensive Budget Management;Budget quota standard;Budget performance management
中文摘要：	随着预算管理体制改革的不断深化以及央行预算管理体系的不断发展，预算编制的精细化、预算执行的规范化和预算绩效评价的科学化成为基层人民银行实现预算战略目标的难点。因此，以问题意识为导向，建立问题总结-原因剖析-机制建构的分析框架，系统性、立体化对人民银行全面预算管理的优化予以全面研究，不仅对丰富行政事业单位全面预算管理有着重要理论价值，也对提高人民银行资金使用效益、优化实施全面预算管理的质量和效果深具现实意义。 立足我国预算管理相关法律法规以及人民银行预算管理的特点，文章选取人民银行B市分行作为样本，利用文献研究、案例分析、比较分析相结合的方法，建构了包含预算管理组织架构和全流程层面的全面预算管理体系。通过从多个层面分析现状，总结归纳了包括预算管理体制不健全、实际执行的预算编制方法不够合理、预算执行过程不严格、未有效建立预算绩效管理体系、预算监督体系不完善等问题，系统剖析原因，为优化人民银行全面预算管理提供了前提性质料与基础性理论。立足现实问题与客观原因，文章从建立全面预算管理组织机构与制度体系、制定作业观下的预算定额标准、增强预算在执行环节中的约束力、系统搭建基层人民银行全面预算绩效管理体系、构建基层人民银行预算管理“大监督”机制五个方面总结提炼出了优化措施，并分别从提高职工对全面预算管理的重视程度、加强基层人民银行预算管理队伍建设、健全部门间的联合协调机制、建立预算绩效考核和奖惩问责机制层面提出了保障措施，以实现对人民银行全面预算管理工作效能的进一步提升。 基于预算管理组织架构和全流程对人民银行B市分行全面预算管理体系进行优化，能够有效转变预算观念，提高预算编制的科学性与准确性，使履行央行职能的投入和产出配比更加合理，显著提高职工的积极性。随着全球经济形势的不断变化，行政事业单位全面预算管理将面临着诸多的机遇和挑战。如何拓展信息技术层面的应用，有效防范和化解新型风险，是人民银行乃至其他行政事业单位亟需在未来进行研究和探索的方向。相信经过优化后的全面预算管理体系在未来能够展现出更大的效能，助力人民银行实现更高层面的战略目标。
英文摘要：	With the continuous deepening of the reform of the budget management system and the continuous development of the central bank's budget management system, the refinement of budget preparation, the standardization of budget execution, and the scientific evaluation of budget performance have become the difficulties for grassroots people's banks to achieve their budget strategic goals. Therefore, guided by problem awareness, establishing an analytical framework of problem summary, cause analysis, and mechanism construction, systematically and comprehensively studying the optimization of the comprehensive budget management of the People's Bank of China, not only has important theoretical value for enriching the comprehensive budget management of administrative institutions, but also has practical significance for improving the efficiency of the use of funds by the People's Bank of China, optimizing the quality and effectiveness of implementing comprehensive budget management. Based on the relevant laws and regulations of budget management in China and the characteristics of the People's Bank of China's budget management, this article selects the B branch of the People's Bank of China as a sample, and uses a combination of literature research, case analysis, and comparative analysis to construct a comprehensive budget management system that includes the organizational structure and the entire process level of budget management. By analyzing the current situation from multiple perspectives, this paper summarizes and summarizes problems such as incomplete budget management system, unreasonable budget preparation methods in actual execution, lax budget execution process, ineffective establishment of budget performance management system, and imperfect budget supervision system. The systematic analysis of the reasons provides prerequisite materials and fundamental theories for optimizing the comprehensive budget management of the People's Bank of China. Based on practical problems and objective reasons, this article summarizes and extracts optimization measures from five aspects: establishing a comprehensive budget management organizational structure and institutional system, formulating budget quota standards under the operational perspective, enhancing the binding force of the budget in the execution process, systematically building a comprehensive budget performance management system for grassroots People's Bank of China, and constructing a "big supervision" mechanism for grassroots People's Bank of China's budget management. It also proposes safeguard measures from the aspects of increasing the attention of employees to comprehensive budget management, strengthening the construction of grassroots People's Bank of China's budget management team, improving inter departmental joint coordination mechanisms, establishing budget performance evaluation and reward and punishment accountability mechanisms, in order to further improve the efficiency of the comprehensive budget management work of the People's Bank of China. Based on the organizational structure and full process of budget management, optimizing the comprehensive budget management system of the People's Bank of China Branch B can effectively transform budget concepts, improve the scientificity and accuracy of budget preparation, make the input-output ratio for fulfilling the functions of the central bank more reasonable, and significantly enhance the enthusiasm of employees. With the continuous changes in the global economic situation, comprehensive budget management of administrative institutions will face many opportunities and challenges. How to expand the application of information technology and effectively prevent and resolve new risks is an urgent research and exploration direction for the People's Bank of China and other administrative institutions in the future. I believe that the optimized comprehensive budget management system can demonstrate greater efficiency in the future and help the People's Bank of China achieve higher-level strategic goals.
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