地方预算管理制度设计的研究

【作者】 龚红；

【导师】 陈纪瑜；

【作者基本信息】 湖南大学 ， 财政学， 2002， 硕士

【摘要】 进入2000年，我国正在进行的国家预算管理制度的改革将对我国的经济、政治制度产生深远的影响。国家预算管理制度是一个统一完整的体系，在中央部门预算改革开始后，必须进一步实施地方预算管理制度的配套改革。当前，我国各级地方也在探索地方预算管理制度的改革，但缺乏全面、完整的制度设计。论文在借鉴世界各国较完善的预算管理理论和经验的基础上，结合我国地方政府的实际，试图探索建立一套适合我国地方的预算管理制度，主要包括地方预算编制制度、地方预算执行制度和地方预算管理体制三个方面。 首先，地方预算编制制度改革的核心与基础是建立更合理的、可操作性的部门预算编制制度。部门收入预算的编制要以预算的完整统一性为原则，编制综合财政预算。部门支出预算的编制首先要进行科学地分类，将部门支出预算分为基本支出预算与项目支出预算；支出预算编制的基本方法是零基预算法，包括对基本支出实行定员定额管理，对项目支出实行项目库管理。在对部门收支进行探讨的基础上，论文借鉴吸收了2002年中央部门预算编制表格，设计出了地方政府预算的编制表格。 其次，地方预算执行的基本形式是国库集中收付制，其具体制度设计包括国库单一账尸体系、规范的收入收缴程序与规范的支出拨付形式；政府采购制度是完善地方预算支出执行的基本形式。 再次，地方预算管理体制的改革一方面是地方政府收支管理体制的改革，包括健全和完善地方税收体系、收费体系与债务收入体系、而在支出体系的划分上，应以建立地方公共财政体系为目标，进行合理的支出界定。另一方面，论文提出要完善地方政府转移支付制度，包括增加省级政府财力、推进省以下地方政府转移支付制度的改革、优化与规范地方政府转移支付方式三个方面。更多还原

【Abstract】 The reform of national budget management system will have important effect on the economic and political system since 2000. As it is a whole and united system, the local budget management system must keep up with the reform of central government department budget. On the base of learning the theories and experiences about budget management of the countries in the world, and with the fact of our country, I try to design the local budget management system. It includes local budget compiling system, local budge enforcement system and local budget management system that suit to our local government.At first, the core and base of budget compiling system reform is to design a reasonable and practicable department budget. For the department, the income budget is united budget, the expenditure budget is divided into basic expenditure budget and project expenditure budget. And we use zero base budget to estimate the count of expenditure. As that finished, I design the chart of local department budget.At second, the basic enforcement form is the direct income gathering and payment by treasury .It includes: single account system, standardizing the procedures of income gathering and payment. I also use the government purchasing system as the improvement of local government expenditure enforcement.At last, I design the management system between local governments. On one hand, it includes the income and expenditure system about tax, fee and debt income. And it should get the aim of local public finance in the dividing of expenditure. On the other hand, it should improve the government transfer payment system. It includes lifting the economic ability of province government, the reform of local government transfer payment system and the design of scientific transfer payment means.更多还原