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论文编号：	7864
作者编号：	2120132734
上传时间：	2015/12/7 23:38:09
中文题目：	基于项目全生命周期的财政专项资金管理改进研究——以中心城区智能交通管理系统建设项目资金为例
英文题目：	Research On The Improvement Of Special Fiscal Fund From The Perspective Of The Life-Cycle Project Management Theory——To By The Construction Project Fund Of Intelligent Traffic Management System In Central City
指导老师：	卿志琼
中文关键字：	项目全生命周期;财政专项资金;预算
英文关键字：	Life-cycle project management; Special fiscal fund; Budgeting
中文摘要：	财政专项资金作为财政支出的主要构成，是政府部门调控经济的重要手段，对政府各项事业的发展起着坚实的保障作用。自二十世纪末以来，伴随预算法、部门预算制度等多项改革，财政专项资金管理先后实行了项目库管理、国库集中支付管理等，财政专项资金管理得到了大力加强。但是现行财政专项资金管理仍存在绩效管理目标设置不合理、专项资金与项目进度管理衔接不紧密、资金拨付完成后续管理缺失等问题，严重制约了财政管理效率的提升，降低了政府公共服务的效益。所以如何能够将财政专项资金管理好、使用好，使其能够高效发挥应有的作用是目前财政资金管理中的重要课题。 论文从项目全生命周期的视角，在项目管理、财政专项资金管理等理论基础上，阐述了财政专项资金的特征和现行财政专项资金管理现状，同时从财政专项资金管理中存在的问题和改进的必要性两个方面剖析了改进的动因，从深化管理流程和扩展资金管理范畴等角度分析改进财政专项资金管理的关键点。论文重点构建了基于项目全生命周期理论的财政专项资金改进模型与行动方案，同时探究了具体实施和支撑保障。论文最后对财政专项资金管理的某一案例加以证实。论文认为，改进后的财政专项资金管理模型，其绩效评价指标的设定更加完善，同时更加注重评价结果的使用；强调合理控制资金拨付进度，减少资金占用和结余，提升资金使用效益；将专项资金管理过程进行延伸，对完成项目的运行维护统筹考虑在专项资金管理中，同时强调对形成资产的合理使用、调配。 论文以项目全生命周期理论为基础，构建了财政专项资金管理改进模型，具有一定的应用创新价值。论文将其研究成果应用到智能交通管理系统建设项目中进行验证,完善了基于项目全生命周期视角的财政专项资金管理体系。论文研究对我国中央政府和各级地方政府深挖财政专项资金潜力，放大财政资金效应，科学、合理、公开、透明的使用和管理财政专项资金，提高资金使用效益和管理效率，对缓解财政收支矛盾，更好地保障项目实施，服务稳增长、调结构、惠民生的总体目标具有较强的现实意义。
英文摘要：	Special fiscal fund, as the main constitution of fiscal expenditure, is an important means of economic regulation by the government, performing firm guarding roles for the development of various governmental causes and the growth of the economy. Since the end of the 20th century, with the reform of Budgeting Act, Departmental Budget Institution and other institutions, the special fiscal fund has been administered successively by the Project Library, centralized payment of the national treasury, etc., and the management is greatly reinforced. However, the administration of the current special fiscal fund is still confronted with problems such as unreasonably set performance management targets, loose cohesion between the administration special fund and the process of the project, the lack of following administration after the appropriation of the fund, which seriously hinder the improvement of fiscal administration efficiency and reduce the benefits brought from governmental public services. Therefore, it is an important subject in the current fiscal fund administration to administer and utilize special fiscal fund appropriately so that its estimated effects can be realized in an efficient manner. The thesis will elaborate the characteristic and the current administration situation of special fiscal fund and analyze existing problems and the necessity of improvement upon the perspective of life-cycle project management and on the basis of theories such as project management, special fiscal fund administration, etc.; meanwhile, it analyzes the key points in the improvement of special fiscal fund from the perspective of management procedure deepening, fund management scope expansion, etc. The thesis focuses on the construction of the special fiscal fund improvement model and action scheme on the basis of life-cycle project management theory, and meanwhile explores the specific implementation and support guarantee. It holds that the performance assessment indexes of the modified special fiscal fund administration model highlights the stakeholders and the application of the assessment results more, stresses the reasonable control of fund appropriation process, the reduction of capital employment and balancing and the improvement of the effectiveness of the fund, extends the special fund management process, includes the operation and maintenance of completed projects within the special fund and at the same time emphasizes the reasonable application and distribution of the special fund. The thesis is based on the theory of life-cycle project management and constructs the special fiscal fund administration improvement model, which is equipped with certain value of innovative application. It applies its research results to intelligent traffic management system for verification and forms a preliminary special fiscal fund administration system upon the perspective of life-cycle project management. The research has comparatively strong practical significance in the further exploration of the potentials of special fiscal fund for Central government and local governments at all levels in China, the increase of its effectiveness, its scientific, reasonable, open and transparent utilization and management , the enhancement of its utilization benefits and management efficiency; it can relieve the contradiction between revenue and expenditure, protect the implementation of the project and help realize the overall goal of stabilizing growth, adjusting structure and improving people’s well-being.
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