【作者】 李平；

【导师】 李靖；

【作者基本信息】 吉林大学 ， 公共管理， 2005， 硕士

【摘要】 公务人才的引入、培养和管理是保证现代公共政府规范运行和制度创新的重要基础。而且,公共财政改革作为推进市场经济体制改革和政府制度变革的核心和前导,对整体改革的示范和牵动作用极大。正是由于地方公共财政系统在近十几年中,从基本理念到运行方式都出现了重大变革,从而引发职能定位和人员能力素质规格上的更高要求。可以说,没有财政干部队伍的整体提升,公共财政改革亦将无从谈起。　本文在计划体制下地方财政运行的特征和市场经济条件下地方公共财政体制的改革走向两个重大背景下,分析了财政常规运行与财政改革对财政系统人员结构、人才构成的需求特征。然后,应用“有限政府”等理论,并列举长春市财政系统人员、人才结构在近二十年间的发展变化走向,采用理论分析和实证分析的方法,提出了地方财政系统人员队伍作为一种特殊的人才范式,在能力、素质等方面的具体要求和发展期望,在此基础上提出改革财政专门人才培养和引入机制,评价鉴定方式和继续教育方式等政策建议。更多还原

【Abstract】 In the period of planned economy, local financial sectors, restricted by the completely centralized financial system, functioned only as the “cashier”of the government of a certain level. It was responsible for collecting and handing in the enterprise taxes as planned and for distributing, as “transfer”, the fixed budget strictly as planned. Because the state did not give the financial right that matched the administrational right to the local financial sectors, the economic adjustment and control of the local financial sectors was limited to a very small scope. The attention of the local financial sectors had to turn to other minor fields. Take as an example the organization and personnel composition of Changchun City Financial Bureau during the period of planned economy. Its organization showed a typical character of block management. It directly interfered the operation of the enterprise. The staff was mainly composed of “enterprise controllers”. The ability required of the stuff was mainly accounting and financing. The function of the bureau was to direct and supervise the financing and accounting of enterprises and institutions. The greatest achievement of the economic system reform, which has lasted over 20 years, is the gradual steering of the planned economy that had been implemented in China for several decades into the track of socialistic market economy. The changing of the track has brought changes not only to the whole operational mechanism of the society and the ever increasing influence of market economy on social life, it also urges the governments to change their functions and way of administration. Especially when the principal administrational thought of the government has changed from state chauvinism to society chauvinism, the principal direction of the administrational concept and the public policy of the government has to be adjusted to providing public products and service to the society. Consequently, the positioning of financial functions of the government has changed gravely. Accordingly, essential changes have taken place in the function, organization and operation of the financial sectors and in the essence of the composition of personnel and talents. Ostensibly, financial sectors still function traditionally in resource collocation. Actually, the center of the function of the public financial system, comparing with the traditional planned financial mode, has changed. The specialized, systemized and technicalized financial operation mode, which centers on budget control, has gradually emerged. Starting from the financial reform of the “separate tax system”in 1994, local financial sectors, with the continuous enlargement of the financial and administrational right, have been growing in function in adjusting and controlling local social and economic development. A new three-points-in-a-line pattern of the control of financial operation has been formed: budget control -expenditure control -supervision. Corresponding to the new public financial operation mechanism, the capability of the local financial controllers should be focused on the in-depth understanding of the concept of public finance and the grasp and execution of the public financial operation mechanism. We generalize the requirements of the new talents into seven kinds of capability, i.e. the capability of understanding the concept of public economy; the master of the process of the provision of public finance and public products; the capability of communication and cooperation in public government administration system; the proficiency in the tax policy, finance and other relevant economic procedures; the capability of the operation of relevant financial operating system; the capability of the application of modern working procedures and the capability of administration lawfully. A conclusion can be drawn from the above-mentioned standard of capability: the trend of particularity and specialization has emerged in the standard of the stuff and talents of the local financial system, which functions as an important part of the public government and a comprehensive economic control sector. In a sense, after over a decade’s endeavor, the effort of the local financial system in the adjustment of the stuff and the introducing and fostering talents to adapt to the said changes in concepts and operations is not to be underestimated. According to the incomplete statistics, the quality (including degree structure, the proportion of professionals, level of continued education and result of civil servant assessment) of the stuff of the national financial system, especially that of the provincial and city financial sectors, is higher than those of other systems. But, due to the limit of更多还原