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论文编号：	6272
作者编号：	2220120346
上传时间：	2014/6/6 20:09:48
中文题目：	事业单位政府采购支出控制研究——以XX市教委党校为例
英文题目：	Control of Government Procurement Spending Institutions——A Case Study of Party School in XX City Board of Education
指导老师：	程新生
中文关键字：	政府采购；支出；支出控制
英文关键字：	government procurement; expenses; expenditure control
中文摘要：	在现行财政体制下，事业单位支出在各级财政支出中占有相当大的比重。要搞好财政平衡，提高财政支出使用效益，加强事业单位支出管理是重要措施之一。 政府采购制度的作用性质,是政府加强预算支出管理、提高支出效益的一个重要手段。建立政府采购制度是加强我国对公共财政支出管理的必然要求，这不仅使国家的宏观调控能力得以加强，使腐败问题得以制止，并且能够规范市场竞争，提高财政资金的使用效率和采购效率。随着我国经济的发展，我国政府采购规模不断扩大，采购范围不断延伸，因此采购支出也逐渐增多。我国的政府采购制度还不够完善，政府采购支出控制体系还处于建设之中，尤其是在政府小额度采购方面，因为数量少，金额低，对其关注和监督程度较低，所以对其支出的重视程度很低，加强对支出的控制就是加强对政府采购的控制，因此本文将研究重心放在教委党校小额度政府采购支出控制上，建立适合于党校小额度采购的支出控制体系。 本文的重点是从研究政府采购的支出控制理论及研究方法入手，分析政府采购支出不当的原因，并结合党校政府采购方面的特点，通过加强对党校政府采购流程的控制来加强对支出的管理，建立适合党校的政府采购支出控制体系。最后以党校的实际采购案例对政府采购支出控制的流程体系加以说明和验证。
英文摘要：	Under the current financial system, institutions spending accounts for a sizeable proportion of the expenditure at all levels. To improve the fiscal balance and improve efficiency in the use of financial expenditure, strengthen expenditure management institutions are important measures. The nature of the role of the government procurement system, is an important means to strengthen government budget expenditure management, improve spending efficiency. The establishment of China's government procurement system is a necessary requirement to strengthen public expenditure management, which not only makes the country's macro-control ability is enhanced, so that the problem of corruption to stop, and can regulate market competition, improve efficiency in the use of financial resources and procurement efficiency. As China's economic development, the Chinese government continues to expand the scale of procurement, procurement continue to extend the scope of, and therefore procurement spending is gradually increasing. China's government procurement system is still not perfect, government procurement, expenditure control system is still under construction, especially in a small amount of government procurement, because a small number of low amounts of its low level of attention and supervision, so its spending low degree of attention, and strengthen expenditure control is to strengthen the control of government procurement, this article will focus on the Education Committee Party School study of a small amount of government procurement expenditure control, the establishment of a small amount of suitable SCHOOL OF procurement expenditure control system. This article focuses on the theory and research methods from the study of government procurement expenditure control, analyzes the reasons for improper government procurement spending, combined with the characteristics of government procurement Party School, Party School by strengthening the control of the government procurement process to strengthen the management of expenditures, establishment of a suitable Party School of Government procurement expenditure control system. Finally, the actual procurement cases to illustrate and validate the Party School of the government procurement expenditure control process system.
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