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论文编号：	15279
作者编号：	2120223777
上传时间：	2025/3/11 15:48:25
中文题目：	X农业农村局预算管理优化研究
英文题目：	Research on budget management optimization of Agriculture and Rural Bureau X
指导老师：	李莉
中文关键字：	行政单位；预算管理；预算绩效考核
英文关键字：	administrative units；budget management；Budget performance appraisal
中文摘要：	自2021年完成全面脱贫任务后，中央将工作重心逐渐转向了乡村振兴。在十四五年规划和二〇三五年远景目标中，对全面推进乡村振兴作出总体部署，提出“三农”问题作为全党工作重中之重。我国的行政职能部门中，农业农村局是贯彻落实“三农”工作的重要单位，但农业农村局涉及业务管理多且杂，预算管理水平又相对滞后，存在项目经费挤占挪用现象，如何加强各项目的预算精准度对提高资金效能具有重要意义。 在国内，企业预算管理一直是学术界和实践界关注的重点。相比企业预算管理，行政单位预算管理的研究相对较少，其特殊性质和职能也使得在预算编制、执行和考核等方面与企业存在较大的差异。尤其是在农业单位方面，预算管理的研究更是匮乏。农业单位作为特殊的行政单位，其预算管理具有独特的特点和难点。例如，农业单位的收入来源相对单一，而支出则涉及到农业生产、科研、教育等多个方面。此外，农业单位的预算管理还受到政策、市场等多种因素的影响。因此，加强对农业单位预算管理的研究具有重要意义。 本文以某市X农业农村局的预算管理情况为研究对象，针对其在预算管理活动中存在的问题，包括在预算编制、执行、考核各环节的问题，深入剖析其问题成因，从内部管理与外部环境两方面进行了分析。随后从问题与其成因出发，按照一定的设计原则与优化思路，提出了可能的预算管理优化设计方案，以及使方案能实现落地运行的相应的保障措施。
英文摘要：	Since the completion of the task of all-round poverty alleviation in 2021, the central government has gradually shifted its focus to rural revitalization. In the 14th Five-Year Plan and the long-term goals for 2035, the overall deployment of rural revitalization has been made for comprehensively promoting rural revitalization, and the "three rural" issues have been put forward as the top priority of the whole party's work. Among China's administrative functional departments, the Agriculture and Rural Bureau is an important unit for the implementation of the "three rural" work, but the Agriculture and Rural Bureau involves many business management and miscellaneous, and the level of budget management is relatively lagging behind, and there is a phenomenon of project funds crowding out and misappropriation, and how to strengthen the budget accuracy of each project is of great significance to improve the efficiency of funds. In China, enterprise budget management has always been the focus of attention in academia and practice. Compared with enterprise budget management, there are relatively few studies on budget management of administrative units, and its special nature and functions also make it quite different from enterprises in terms of budget preparation, implementation and assessment. Especially in the case of agricultural units, there is a paucity of research on budget management. As a special administrative unit, the budget management of agricultural units has unique characteristics and difficulties. For example, the source of income of agricultural units is relatively simple, while the expenditure involves agricultural production, scientific research, education and other aspects. In addition, the budget management of agricultural units is also affected by various factors such as policies and markets. Therefore, it is of great significance to strengthen the study of the budget management of agricultural units. This paper takes the budget management of X Agriculture and Rural Bureau of a city as the research object, and analyzes the causes of the problems existing in the budget management activities, including the problems in the preparation, implementation and assessment of the budget, and analyzes the internal management and external environment. Then, starting from the problems and their causes, according to certain design principles and optimization ideas, a possible budget management optimization design scheme is proposed, as well as the corresponding safeguard measures to enable the scheme to be put into operation.
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