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论文编号：	15488
作者编号：	2320224269
上传时间：	2025/6/12 19:41:19
中文题目：	C市城乡居民基本养老保险基金预算编制研究
英文题目：	Research on the Budget Preparation Issues of the Basic Pension Insurance Fund for Urban and Rural Residents in City C
指导老师：	王志红
中文关键字：	预算管理；预算编制；社会保险基金；城乡居民基本养老保险基金预算
英文关键字：	Budget control; Budget preparation; Social insurance fund; Urban and rural residents'' basic pension insurance fund budget
中文摘要：	城乡居民基本养老保险基金预算编制是我国社会保障体系必不可缺的组成部分，科学合理的预算编制对于保障城乡居民养老待遇的可持续性、提高财政资金的使用效率具有重要意义。然而，当前城乡居民基本养老保险基金预算编制仍然存在数据质量低、预算方法缺乏灵活性、风险评估机制缺失、预算流程不完善以及组织架构不清晰等问题，影响了预算编制的科学性和执行的有效性。 本研究以C市城乡居民基本养老保险基金预算编制为研究对象，首先对预算编制的相关理论进行梳理，包括预算管理理论、企业预算编制理论、非营利组织预算编制理论等。其次，分析C市城乡居民基本养老保险基金预算编制的现状，从预算管理流程、预算编制方法、组织架构等方面探讨存在的问题。研究发现，C市在预算编制过程中存在数据质量不高、预算编制方法过于静态、缺乏风险评估机制、预算编制流程不规范、市县两级职责划分不清晰等问题。 针对上述问题，本文提出了相应的改进方案，包括提高预算编制数据质量、优化预算编制方法、建立全面风险评估体系、完善预算编制流程、优化组织架构等措施。同时，本文对改进方案的效果进行了评估，并提出保障措施，以确保方案的可操作性和有效性。研究结果可为C市乃至全国其他地区城乡居民基本养老保险基金预算编制的优化提供借鉴和参考。图5幅，表8个，参考文献34篇。
英文摘要：	The budget preparation of the Urban and Rural Residents’ Basic Pension Insurance Fund is a crucial component of China’s social security system. A scientifically sound budgeting process is essential to ensuring the sustainability of pension benefits and improving the efficiency of fiscal resource allocation. However, the current budget preparation process still faces various challenges, including low data quality, lack of flexibility in budgeting methods, the absence of a risk assessment mechanism, incomplete budget procedures, and an unclear organizational structure. These issues undermine the accuracy and effectiveness of budget execution. This study focuses on the pension fund budgeting process in C City. First, it reviews relevant budgeting theories, including budget management theory, corporate budgeting theory, and nonprofit organization budgeting theory. Then, it analyzes the current state of C City’s pension fund budgeting, identifying key issues related to budgeting procedures, methodologies, and organizational structure. The findings indicate that C City’s budgeting process suffers from poor data quality, an overly static budgeting methodology, the absence of a risk assessment framework, unstandardized budget procedures, and unclear responsibilities between municipal and county-level authorities. To address these issues, this thesis proposes corresponding improvement measures, including enhancing data quality, optimizing budgeting methods, establishing a comprehensive risk assessment system, refining budget preparation procedures, and improving the organizational structure. Furthermore, this study evaluates the effectiveness of these proposed solutions and suggests implementation strategies to ensure feasibility and effectiveness. The findings provide insights and references for optimizing pension fund budgeting not only in C City but also in other regions across China.
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