【作者】 李进；

【导师】 张启春；

【作者基本信息】 华中师范大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 2021年的特殊性在两个方面得到体现,一是从全球范围内看,新冠肺炎疫情仍在持续,世界主要国家疫情防控工作继续推进。二是从我国国内看,2021年是十四五的开局之年,在党的十四五规划和2035年远景目标纲要中,对国家治理、应急管理、现代财政制度建设等方面都提出了更高的要求。财政预备费,既是应对突发公共事件的重要资金,是应急管理中重要的资金保障。也是财政预算资金的一部分。对财政预备费管理体制机制问题进行研究,既符合提高国家治理效率的要求,也符合提高应急管理水平的要求,更是现代财政预算制度的重要组成部分。本文首先对财政预备费、突发公共事件、应急管理等相关概念进行界定,并对本文使用的两个理论——财政分权理论和组织权变理论进行理论界定和应用性分析。其次,从两方面出发,一是以湖北省为例的地方政府预备费管理体制机制现状分析,二是中央本级财政预备费的管理体制机制现状分析。全面剖析在此次新冠肺炎疫情防控过程中,财政预备费管理体制、管理机制的制度现状和运行现状进行分析。最后,根据现状分析所得出的问题及原因,结合组织权变理论与财政分权理论,从财政预备费管理体制、财政预备费运行机制和财政预备费配套措施三个方面,对完善财政预备费管理体制机制提出优化建议。从组织权变理论中提出的组织决策类型具有为稳定型和适应性两种,从稳定型组织决策类型出发探讨我国财政预备费管理体制、管理机制的构建。其中,在管理体制的优化建议中,主要是关于明晰央地政府间职能权力与材质支出责任的划分,旨在从责任权力的根本上,优化我国财政预备费管理体制的建设。在管理机制的优化建议中,着重对财政预备费从设置到监管的全流程运行机制的规范化和制度化进行探讨,力求优化建议覆盖到财政预备费管理机制的全部程序。从适应型组织决策类型,探讨我国财政预备费配套措施的构建。在配套措施的优化建议中,主要是从配套法规和资金筹集两个方面进行探讨。同时,对搭建资金筹集机制提出了初步的设想。更多还原

【Abstract】 The particularity of 2021 is reflected in two aspects.The first is that the Novel corona-virus pneumonia is still being,and epidemic situation of new crown pneumonia is continuing in the world.Second,from China’s domestic perspective,2021 is the first year of the 14th five year plan.In the party’s 14th five year plan and the 2035 long-term goal outline,higher requirements are put forward for national governance,emergency management,and the construction of modern financial system.Financial reserve fund is not only an important fund to deal with public emergencies,but also an important fund guarantee in emergency management.It’s also part of the budget.The research on the management system and mechanism of financial reserve funds is not only in line with the requirements of improving the efficiency of national governance,but also in line with the requirements of improving the level of emergency management,and it is an important part of the modern financial budget system.Firstly,this paper defines the relevant concepts of financial reserve,public emergency,emergency management,and makes theoretical definition and application analysis of the two theories used in this paper-the theory of fiscal decentralization and the theory of organizational contingency.Secondly,from two aspects,one is the analysis of the current situation of the local government reserve fund management system and mechanism in Hubei Province,the other is the analysis of the current situation of the central government reserve fund management system and mechanism.A comprehensive analysis of novel coronavirus pneumonia prevention and control process,the financial reserve management system,management system of the status and operation of the status quo are analyzed.Finally,according to the analysis of the problems and reasons,combined with the organization contingency theory and financial decentralization theory,from the financial reserve management system,financial reserve operation mechanism and financial reserve supporting measures three aspects,to improve the financial reserve management system and mechanism put forward optimization suggestions.From the perspective of organizational contingency theory,there are two types of organizational decision-making:stable type and adaptive type.Starting from the stable type of organizational decision-making,this paper discusses the construction of China’s financial reserve management system and management mechanism.Among them,in the optimization of the management system,it is mainly about clarifying the division of functional power and material expenditure responsibility between central and local governments,aiming to optimize the construction of China’s financial reserve management system from the basis of responsibility power.In the optimization of the management mechanism,this paper focuses on the standardization and institutionalization of the whole process operation mechanism of the financial reserve fund from setting to supervision,and strives to optimize the proposal to cover all the procedures of the financial reserve fund management mechanism.From the decision-making type of adaptive organization,this paper discusses the construction of supporting measures of financial reserve funds in China.In the optimization suggestions of supporting measures,it mainly discusses from two aspects of supporting laws and regulations and fund-raising.At the same time,this paper puts forward some tentative ideas for the establishment of fund-raising mechanism.更多还原