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论文编号：	15416
作者编号：	2320224205
上传时间：	2025/6/10 21:31:12
中文题目：	D镇乡镇政府预算管理优化研究
英文题目：	Study on Optimization of Grassroots Government Budget Management in D-Town
指导老师：	陆宇建
中文关键字：	政府预算；预算管理；基层乡镇
英文关键字：	government budget; budget management; grassroots townships
中文摘要：	2014年新修订的《中华人民共和国预算法》，更加明确规范了我国以一般公共预算为基础，政府性基金预算、国有资本经营预算和社会保险基金预算相衔接的预算制度框架。天津市D镇是坐落于天津东北部的一个典型农业镇，作为行政预算体系最末级的基层单位，其政府预算具有支持农业农村经济发展、提供社会保障与福利等公共服务、聚焦农村医疗教育等社会事业投入、维护农田水利等基础设施建设的显著特征。 本文以D镇政府预算管理现状为研究对象，对其预算组织、预算编制、预算执行、预算调整和预算考评的全过程进行分析。D镇自2022年全面贯彻实施预算一体化以来，采取“基数加增长”的预算编制方法，遵循“二上二下”的预算编制程序，通过国库集中支付制度进行资金申请与支付，并定期进行预算调整和绩效目标考核评价。尽管D镇已设立了一些基本预算管理制度，但是由于预算组织机构失能、区县两级职权划分不清晰、监督体系等保障机制不完善的缺陷，仍存在着预算目标模糊、预算编制松弛、预算执行差异大、存量资金未纳入预算管理、绩效自评作用发挥有限等问题。针对D镇预算管理中存在的问题，论文提出优化方案。从基于全镇战略制定的预算目标出发，采取零基预算为主的综合预算编制方法，以项目评审报告书为依托，在单位内部实行上下结合的程序，加强执行过程中对资金分类别分专项的动态监控，跨年度调节预算存量资金，重新划定绩效目标和考核打分标准，并辅之相应的信息技术和人才机制保障，在预算的事前、事中和事后建立起全套的管理体系。本文的研究，有利于增强基层公共服务能力，提高财政资金使用效率，从而有效促进乡村振兴战略实施，提升基层政府治理水平。
英文摘要：	The Budget Law of the People's Republic of China, newly revised in 2014, has more clearly regulated the framework of the budget system of China, which is based on the general public budget, and connected with the budget of the governmental fund, the budget of the state-owned capital operation, and the budget of the social insurance fund. Tianjin D-town is a typical agricultural town located in the northeastern part of Tianjin. As a grass-roots unit at the last level of the administrative budget system, its government budget has the distinctive features of supporting the economic development of agriculture and rural areas, providing public services such as social security and welfare, focusing on the investment in social undertakings such as rural medical care and education, and maintaining the construction of infrastructures such as farmland and water conservancy. This dissertation takes the status quo of budget management of D-town as the research object, analyzes the whole process of budget organization, budget preparation, budget execution, budget adjustment and budget evaluation. Since the full implementation of budget integration in 2022, D-town has adopted the following measures. It has adopted the budgeting method of “base and growth”, followed the budgeting procedure of “two up, two down”, applied for and paid out funds through the centralized payment system of the State Treasury, and carried out regular budget adjustments and performance target assessment and evaluation. Although some basic budget management systems have been set up in D-town, due to the deficiencies of dysfunctional budgetary organizations, unclear division of powers between the district and county levels, and imperfections in monitoring systems and other safeguard mechanisms, there are still problems such as ambiguity in budget objectives, lax budgeting, large discrepancies in budget implementation, stock of funds not included in budget management, and limited performance self-assessment roles. The dissertation proposes an optimization plan for the problems existing in the budget management of D-town. Starting from the budget objectives based on the whole town's strategy, adopting zero-based budgeting as the main integrated budgeting method, relying on the project evaluation report, implementing the up-and-down procedure within the unit, strengthening the dynamic monitoring of funds by category and by specialization in the implementation process, adjusting the budget stock across the years, re-delineating the performance objectives and appraisal scoring standards, and supplemented by the corresponding information technology and human resources system to ensure that. A full set of management system is established before, during and after the budget. The research in this dissertation is conducive to enhancing the capacity of grassroots public services and improving the efficiency of the use of financial resources, thus effectively promoting the implementation of the rural revitalization strategy and upgrading the level of governance of the grassroots government.
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