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论文编号：	15887
作者编号：	2320234142
上传时间：	2025/12/12 9:15:05
中文题目：	B街道办事处全面预算管理优化研究
英文题目：	Research on the Optimization of Comprehensive Budget Management in B Sub-district Office
指导老师：	郝臣
中文关键字：	全面预算管理；预算编制；预算执行与调整；预算考评与激励
英文关键字：	Comprehensive Budget Management; Budget Formulationt; Budget Execution and Adjustment; Budget Evaluation and Incentives
中文摘要：	党的二十大报告中，“人民”二字被提及177次，以人民为中心的发展思想是党和政府的执政之基、为政之要。街道办事处、乡镇政府作为政策落实的“最后一公里”，是民生服务、乡村振兴、城市更新的前沿阵地。全面预算管理直接关系到基层政府的财政状况，关系着民生事业发展和进步，然而，B街道办事处作为基层行政单位，其财政收支结构虽相对单一，但在推行全面预算管理的过程中仍面临诸多挑战，导致管理成效未能达到预期目标。 在此背景下，本文选择B街道办事处作为研究对象，通过研究全面预算管理的国内外文献，总结全面预算管理相关理论，运用实地调研的方法，重点从预算编制、执行与调整、考评与激励三方面入手，梳理分析B街道办事处全面预算管理的管理流程和内容。运用案例分析、文献研究的方法，对B街道办事处全面预算管理存在的问题及成因进行全面分析，发现存在预算编制数值与实际数值偏差较大、预算执行控制与监督不到位、预算绩效评价约束乏力的问题，主要成因是全面预算编制欠缺战略性和科学性、全面预算统筹管理机构设置不合理、全面预算管理执行机制不完善、绩效评价组织统筹能力不强。结合全面预算管理理论，提出通过优化预算编制环节、建立预算一体化平台、强化基础信息管理来优化预算编制；通过建立中期考核制度、优化预算调整流程来优化预算执行与调整；通过加强预算绩效的目标管理、运行监控、体系建设、结果运用来优化预算考评与激励。 通过研究，期望能够提升B街道办事处全面预算管理能力，实现B街道办事处财政资金效益最大化，为B街道办事处机关平稳运行、为民服务事业发展、民生事项落地奠定坚实基础，为基层政府提供一定可借鉴的管理经验。
英文摘要：	In the Report to the 20th National Congress of the Communist Party of China, the term "people" is mentioned 177 times. The people-centered development philosophy serves as the foundation and core principle for the governance of the Party and the government. As the "last mile" for policy implementation, sub-district offices and township governments are the frontline positions for people's livelihood services, rural revitalization, and urban renewal. Comprehensive budget management is directly related to the fiscal status of grassroots governments and the development and progress of public welfare undertakings. However, as a grassroots administrative unit, B Sub-district Office fiscal revenue and expenditure structure, although relatively simple, still encounters numerous challenges in the implementation of comprehensive budget management, leading to outcomes that fall short of the expected goals. Against this backdrop, this paper selects B Sub-district Office as the research object. By studying domestic and foreign literatures on comprehensive budget management, it summarizes the relevant theories of comprehensive budget management. Adopting field research methods, this paper focuses on three aspects—budget formulation, execution and adjustment, and evaluation and incentives—to sort out and analyze the management processes and contents of B Sub-district Office's comprehensive budget management. Using case study and literature research methods, it conducts a comprehensive analysis of the problems and their causes in B Sub-district Office's comprehensive budget management. It identifies three key issues: a significant deviation between the budgeted and actual figures, inadequate control and supervision over budget execution, and weak constraints in budget performance evaluation. The main causes include the lack of strategic and scientific approach in comprehensive budget formulation, unreasonable setup of the overall budget management institution, imperfect implementation mechanism of comprehensive budget management, and weak overall coordination capacity of performance evaluation organizations. Combined with the theory of comprehensive budget management, this paper puts forward corresponding countermeasures. To optimize budget formulation, it proposes optimizing the budget formulation process, establishing an integrated budget platform, and strengthening basic information management. To improve budget execution and adjustment, it suggests establishing an interim assessment system and optimizing the budget adjustment process. To enhance budget evaluation and incentives, it recommends strengthening the goal management, operation monitoring, system construction, and result application of budget performance. Through this research, it is expected to enhance the comprehensive budget management capability of B Sub-district Office, maximize the efficiency of its fiscal funds, lay a solid foundation for the stable operation of B Sub-district Office, the development of public service undertakings, and the implementation of people's livelihood projects, and provide manageable reference experience for other grassroots governments.
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