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论文编号：	7106
作者编号：	2120123082
上传时间：	2014/12/16 12:09:48
中文题目：	L经济区新建阶段的预算管理问题研究
英文题目：	Research on the budget management problems of the new construction stage of L Economic Area
指导老师：	边泓
中文关键字：	经济开发区;新建阶段;财政预算;预算执行效率
英文关键字：	Economic Development Area; The new construction stage;Budget management; Budget execution efficiency
中文摘要：	预算管理是财政管理的重要组成部分，针对传统预算管理模式中存在的问题，1998年以来,我国财政历经了部门预算改革、国库集中支付制改革、政府釆购制度改革、政府预算收支科目改革和收支两条线改革,在很大程度上规范了预算管理,强化了预算约束力, 着力构建了与社会主义市场经济和公共财政相应的预算管理方式，推进部门预算管理走上了科学化、规范化的道路。随着改革开放的不断深入，各地经济开发区（经济区，功能区）如雨后春笋般涌现，这些新建的开发区为各地方的经济发展无疑起到了积极的推动作用。目前，这一类区域编制预算仍然沿用部门预算的编制方法，这种方法经过多年的实践有比较强的适应性，但也有不适用之处,简单粗放的套用就会产生一系列问题,比如:政策制定与预算过程分离;预算机构未被赋予足够的权利;预算管理水平的评价不重视预算执行效率;对财政预算执行的监督不到位等等。那么，在这种情况下，如何更加合理的编制经济开发区的财政预算成为值得我们思考的问题。本文首先介绍研究背景、目的、研究方法及国内外研究动态；其次介绍政府预算的相关概念及相关理论；之后对L经济区预算管理的现状进行了介绍并特别描述了L经济区2011年预算管理情况；而后结合L经济区2011年预算执行中暴露出的问题进行了案例分析；最后以L经济区的案例为基础提出了提高经济开发区新建阶段财政预算管理水平的相关建议,包括:完善相关制度,赋予预算机构足够的权利;根据委托代理理论,将预算管理水平的评价与个人绩效的考核相挂钩;规范预算编制,细化预算内容,严格规范财政预算执行并建立完善的财政预算管理监督体系等。希望可以有助于解决L经济区财政预算管理工作中存在的问题，从而更好地助推该地区的经济发展。
英文摘要：	Budget management is an important part of financial management, aiming at the existing problems in the traditional budget management mode. since 1998, Our country finance experienced the department budget reform， treasury centralized payment system reform, system of government procurement reform , government budget subject reform and two lines of revenue and expenditure reform. Largely standardized budget management, strengthened the budget binding, focused on building the corresponding budget management mode with the socialist market economy and public finances, promoted department budget management on a scientific, standardized way. With the deepening of reform and opening up, each economic development area (economic areas, functional areas) has sprung up, these new areas for local economic development has played a positive role in promoting. Currently, the compilation method of departmental budgets is still used in this type of regional budget. This method has more adaptable after years of practice, but also has inapplicability, simply and extensively copy will cause a series problems. For example: Policy formulation and budget process is separate, Budget institutions is not given enough right, Evaluation of the budget management level pay less attention to the budget execution efficiency, and supervision of budget implementation is not in place. Therefore, in this case, how to build a more reasonable budget preparation has become a new problem worthy of our consideration. This paper firstly introduced the research background, purpose, research methods and research trends; secondly introduced the relevant concepts of the government budget and related theories; and then introduced the budget management status of L Economic Area and specially described the Budget Management situation in 2011 of L Economic Area; combined with the problems exposed in budget implementation in 2011 of L economic Area and analysis related case studies; Finally, proposes the related recommendations for reasonably compiling the finance budgets of new development area based on the case studies of L Economic Area which Including to perfect the related systems; give enough budget institutions right; according to the principal-agent theory, link the evaluation of the budget management level and individual performance appraisal together; standardize the budget preparation, detail budget content, strictly regulate the budget execution and to establish and perfect the budget supervision system etc. And hope it will help Economic Area L to solve the budget management problems in order to promote the economic development of this region.
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