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| 论文编号： | 2271 | |
| 作者编号： | 2220080642 | |
| 上传时间： | 2010/6/7 9:23:14 | |
| 中文题目： | 政府驻外机构全面预算管理 | |
| 英文题目： | Research on the Budget Management of Government Institutions Abroad | |
| 指导老师： | 程新生 | |
| 中文关键字： | 全面预算管理 政府驻外机构 体系构建 | |
| 英文关键字： | Comprehensive Budget management，Government institutions abroad，System Establishment | |
| 中文摘要： | 全面预算管理是一种科学的内部控制管理方法，它集战略性、系统性和人本性的特点于一身，具有全面的约束力和控制力。地方政府驻外机构多年来对预算管理的重视程度不高，内部管理比较粗放，不利于自身发展和职能转变。为扭转这种现状，应该加强政府驻外机构在全面预算管理方面的理论研究和实践探索。 目前，对全面预算管理的研究和应用，大多数集中在企业领域，本文借鉴全面预算管理理论，从行政单位的角度进行了全面预算管理的应用研究，试图寻求一种适合行政单位的全面预算管理方法。 本文在研究了全面预算基本理论和方法的基础上，以政府驻外机构为研究对象，借鉴其他类型的组织实施全面预算管理的成功经验，结合政府驻外机构的机构职能和业务性质，深入分析其预算管理的现状和存在的问题，从组织机构、指标设定、编制流程、执行控制和预算考核等角度出发，提出了一套系统的全面预算管理优化方案。 | |
| 英文摘要： | Comprehensive Budget Management is a scientific interal control and management method. Strategic,systematic and humanistic, it exercises the comprehensive monitoring and control functions. Comprehensive Budget management has long been neglected by government institutions abroad, with no elaborate interal management mechanism established. This situation is no favorable to its development or function transformation. To correct the undesirable situation, it is necessary to intensify the study on the budget management of government institutions abroad, theoretically and practically. Currently to comprehensive budge management research，main concentration at the business enterprise，this text draws lessons from a business enterprise comprehensive budget management theories and carried on from the angle of administration unit comprehensive budget management of applieation study，try to find out in keeping with administration unit of overall comprehensive budge tmanagement method. Based on a careful study on theory and methods about comprehensive budget management, and with the government institutions as the study object ,the thesis makes a detailed analysis of the present situation of and the problems with budget management, in view of the successful experience of other institutions and the institutional functions of government agencies aborad. Taking institutions, goal setting, preparation process, operation control and budget evaluation into consideration, this thesis puts forward a systemastic and optimozation program of comprehensive budget management. | |
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