【作者】 王阳；

【导师】 熊国强； 张春生；

【作者基本信息】 西安理工大学 ， 会计硕士（专业学位）， 2018， 硕士

【摘要】 我国政府的重要职能之一是财政预算管理,它对稳定和发展本国经济有不可忽视的作用。新预算法的颁布对部门预算提出了更高的要求,但是由于新预算法颁布时间不长,目前仅正式实施了 3年,相关的制度和规定还在不断完善。在新预算法下,对基层政府的预算要求更加严格,然而,由于以往的陋习和政策下达的滞后性,县级政府部门对于新预算法的政策要求未被完全落实,其预算管理体系仍有待改善。本文首先详述了国内外学者对财政预算管理的研究现状,教育财政预算管理的相关理论。其次,通过比较分析法、问卷调查法等方法对B县教育财政支出预算管理现状进行分析,指出B县在预算管理的编制、执行、监督等环节中存在的问题。接着,通过文献统计法,统计出关于财政支出预算管理体系的影响因素,再结合B县的实际情况,通过专家打分,运用层次分析法筛选出B县教育财政支出的主要影响因素。在此基础上通过实地调查,加上国内外的成熟经验,从预算编制、执行、监督、绩效评价四个角度对B县教育财政支出预算管理体系提出改进方案。最后从人才队伍建设、预算法制化建设、信息化平台建设、领导意识建设四个方面提出改进方案实施的保障措施。本文通过研究B县教育财政支出预算管理体系的改进研究可以警示其他县级单位避免出现同样的问题,B县内其他单位进行财政收支管理改进时可以借鉴本文的方案,最重要的是可以指导B县做好构建政府财政预算管理体系的工作。更多还原

【Abstract】 Budget management is an important function of the government and is crucial to the healthy operation of the national economy.The promulgation of the new budget law puts forward higher requirements for departmental budgets.However,due to the promulgation of the new budget law,it has only been officially implemented for three years.The relevant systems and regulations are still being improved.Under the new budget law,the budgetary requirements for grass-roots governments are more stringent.However,because of the lags in previous bad habits and policies,county-level government departments have not fully implemented the policy requirements of the new budget law,and their budget management system still needs to be solved.This article first elaborates the research status,the concepts and theories involved in domestic and foreign scholars.Secondly,through the methods of comparative analysis and questionnaire survey,we analyzed the status quo of budget management of educational budgets in B counties,pointed out the problems existing in the preparation,implementation and supervision of budget management in B County.And then,through the literature statistics method,the influencing factors on the financial expenditure budget management system were obtained.Combined with the actual situation in B County,the main influencing factors of financial expenditure for education in county B were selected through the use of AHP.Based on this,through field surveys and domestic and foreign mature experiences,we proposed improvement plans for the budget management system for educational budgets in B county,including improvement of budget preparation,strengthening of budget execution,strengthening of budget supervision,and construction of budget expenditure performance management system in four aspects of improvement.Finally,from the aspects of solid budget preparation,strict budget execution management,optimization of budget implementation supervision environment,and improvement of budget management atmosphere,four aspects are proposed to improve the implementation of safeguard measures.This study can serve as a warning to other county-level units through the study of the improvement of the budget management system for educational expenditures in B counties.lt can serve as a reference for the improvement of financial revenue and expenditure management of other units in B County.It can play a guiding role in B County’s work on budget management and construction of the government’s financial budget system.更多还原