【作者】 高洁；

【导师】 王德文；

【作者基本信息】 厦门大学 ， 公共管理， 2013， 硕士

【摘要】 部门预算改革是我国当前预算管理制度改革的主要内容之一,它适应了公共财政建设的要求,是规范财政资金分配,提高资源配置效益的有效手段。近年来,我国部门预算管理取得了阶段性的成果,但现行的部门预算体制中还存在不少问题,这些问题有执行层面的也有制度层面的,值得研究。本文笔者多年从事财政监督工作,在监督实践中发现,检验检疫系统的管理体制较其他预算单位相比而言,比较特殊,也存在较多问题,且多年以来一直未能引起重视并予以解决。对检验检疫系统部门预算管理进行研究,有着较强的现实意义和政策价值。本文以A检验检疫局为例,对检验检疫系统预算管理情况进行了研究和探讨,通过定量和定性分析,提出其面对刚性预算保障不足情况下采取的应对办法造成了诸多问题,如预决算收支情况反映不真实,存在“小金库”财务风险,不同法人主体人财物混用、举办经济实体未脱钩、利用行政资源谋取利益等,有些问题已严重不适应当前的管理要求。本文在借鉴国外的预算管理及财政监督的先进经验基础上,提出了进一步规范检验检疫系统预算财务管理的对策建议。本文的创新点在于首次对检验检疫系统预算管理情况进行了研究,从财政部门和预算单位两个方面对存在的问题客观地进行了原因分析,并力求从财政监督的角度推动预算单位的预算财务管理活动的进一步规范,并提出政策建议,发挥财政监督对财政管理的反哺作用。更多还原

【Abstract】 The departmental budget reform is an important item in our country’s present budget management system reform. As an important way to regulate the allocation of financial resources and improve resource allocation efficiency, it meets the need of public finance construction and has achieved periodic results. However, many limits still exist in current department budget system, either on execution or institutional level, which is worth of studying. As has been engaged in the work of finance supervision for many years, writer found that the management system of Inspection and Quarantine System is rather special and thus has many unique problems compared to the other ones. The writer believes these problems need to be addressed and research on this system has practical significance and policy value.This paper is the case study on budget management of Inspection and Quarantine Bureau of A province. By quantitative and qualitative analysis, it does researches on many items in the background of stiff budget deficiency, such as false statement of budget and final account, the risk of "Small Coffer", the mix usage of human resource and property in different entities, and profits seeking by administrative resources. In the end, this article puts forward some suggestions to strengthen the finance management of Inspection and Quarantine System based on foreign advanced experience and finance supervision.The innovation point of this paper is to analyze budget management system from perspective of finance supervision. By doing research on reasons of problems in current institution from finance department and budget unit and putting forward suggestions to norm and strengthen budget unit’s budget management from the perspective of finance supervision, this article shows that finance supervision plays a role of regurgitation to finance management.更多还原