【作者】 陈瑜；

【导师】 房桃峻；

【作者基本信息】 福州大学 ， 管理会计（专业学位）， 2018， 硕士

【摘要】 预算支出标准体系是各类预算支出定额标准组成的相互联系、互为补充的有机整体,对推进行政事业单位预算支出标准体系建设对深化预算管理制度改革、提高财政资金使用绩效都有重要意义。出入境检验检疫局作为垂直管理的中央部门,承担着进出口商品检验、出入境卫生检疫、动植物检疫等行政职能,系统庞大、机构复杂,其管理机制与其他部门相比,比较特殊,存在的诸多问题一直未能得到根本解决。为了减少了当前预算安排过程中存在的博弈,提高了财政资金分配效率和使用效益,对出入境检验检疫部门预算支出标准体系进行研究,有着较强的现实意义和政策价值。本文首先运用文献研究法,阐述了预算支出标准体系的相关概念和理论基础,分析了我国预算支出标准体系的发展进程,并介绍了美国、法国和德国预算支出管理及预算支出标准体系建设的先进经验及启示。其次对F省出入境检验检疫局进行案例分析,介绍了F省出入境检验检疫局的基本情况,通过访谈和实地观察总结F局在预算支出管理中存在的的问题,针对相应问题进一步的分析其产生的原因。再次,在构建预算支出标准体系时引入成本动因预算法,结合F局的具体数据,分别构建F局基本支出中公用经费和经常性项目支出的预算定额标准,为其进行预算编制和支出管理提供了衡量标准和量化依据。为了验证预算定额标准的科学性和有效性,本文还试编了 F局下辖的ND局2016预算,并与其实际支出进行对比。最后文中还提出了一系列保障措施,从而保证预算支出标准能够更好的执行。本文针对目前财政部和各部门各自制定单项定额、缺乏统筹规划的局面,提出构建预算支出标准体系的指导原则,基本思路,以从F局收集到的相关数据为基础,分别对基本支出中的公用经费和经常性项目支出内容进行细化和分类,通过定性与定量分析相结合,测算出各项支出内容与人员、资产和业务量等成本动因之间的数量关系,并确定了各项支出的定额标准。本文针对出入境检验检疫局构建预算支出标准体系提出了具体的构建方法,对其他部门建立预算支出标准体系也有一定的参考意义。更多还原

【Abstract】 Budget expenditure standard system is an organic whole that is composed of interrelated and mutually complementary standards of various budget expenditures.Promoting the construction of the standard system of budgetary expenditures by administrative units is of great significance to deepening the reform of the budget management system and improving the performance of using financial funds.Exit Inspection and Quarantine Bureau,as the vertically managed central department,has the administrative functions of import and export commodity inspection,exit and entry sanitation and quarantine,animal and plant quarantine and other administrative functions.It has a huge system and complicated institutions.Its management mechanism is rather special compared with other departments and exists Many problems have not been able to be fundamentally solved.In order to reduce the current game in the process of budget arrangement,improve the efficiency of the allocation of financial resources and the use of benefits.The study on the standard system of budgetary expenditures for entry-exit inspection and quarantine departments has strong practical significance and policy value.This paper mainly adopts the methods of literature review expounds the concept and theoretical basis of the standard system of budgetary expenditures,analyzes the development process of China’s standard system of budgetary expenditures,and introduces the advanced system of budget expenditure management and budgetary expenditures in the United Kingdom,France and Germany Experience and inspiration.Secondly,the paper analyzes the case of Entry-Exit Inspection and Quarantine Bureau of F Province,introduces the basic situation,summarizes the main problems existing in Bureau F budget expenditure management through interviews and field observations,and gives corresponding problems reasons for further analysis.Thirdly,we introduce the cost driver budget method when we construct the standard system of budget expenditures.Combined with the specific data of Bureau F,we establish the quotas for public expenditures and project expenditures of Bureau F respectively to provide a measure and quantification for their budgeting and expenditure management in accordance with.In order to verify the validity of the budget quota standard,this paper also tests the budget of the ND Bureau under the jurisdiction of Bureau F in 2016 and compares it with its actual expenditure.The best text also proposed a series of safeguards to ensure that the budget expenditure standards can be implemented better.In this paper,Public expenditures and project expenditures in the regular special expenditures were refined and classified by qualitative and quantitative analysis combined to calculate the various expenditures and personnel,assets and business volume and other influencing factors of the number of relationships,and identified each The standard of expenditure.In this paper,a specific strategy is proposed for the establishment of a standard system of budgetary expenditures which is also of some reference value for setting up a standard system for budgetarv expenditures in other departments.更多还原