【作者】 刘丹；

【导师】 李月娥；

【作者基本信息】 东北大学 ， 公共管理（专业学位）， 2017， 硕士

【摘要】 本文立足于辽宁省本溪市,以论述公共预算支出规模和公共预算支出规模控制概念为基础,通过研究本溪市公共预算支出规模控制现状,揭示公共预算支出规模控制存在的问题和表现。一是公共预算支出规模控制主体职能尚不明确。二是公共预算支出规模控制对象的结构和规模亟待调整。三是公共预算支出规模控制环节较为薄弱。同时分析问题产生的原因,针对问题提出有针对性的对策建议。究其原因,主要是因为政府管理部门对公共预算支出规模控制主体职能缺乏制度管控;审计部门缺乏处理处罚权;公共预算支出编制不科学;预算执行体制不健全;公共预算支出规模控制缺乏透明度;公共预算支出规模控制人员的能力不强等。本文通过对上述问题及原因的研究分析,有针对性地提出解决控制本溪市公共预算支出规模问题的对策。一是提高公共预算收入加大规模控制对象的来源。如:提高税收收入占公共预算收入的比重;转变经济发展形式,降低收入依赖性;盘活存量资金;清理暂存款和暂付款。二是严格控制公共预算在各支出方向的规模。如:控制行政事业类经费支出;控制公共预算支出结构,确保民生资金的投入;控制主体适当权力下放。三是提高公共预算支出资金拨付前的规模控制水平。如:推动预算编制改革;调整预算定额。四是提高公共预算支出拨付执行过程中的规模控制水平。如:开展预算执行监督考核管理制度;提高预算执行约束力;严格规范财政专户资金的使用情况;强化预算执行分析能力;提高财政资金使用效率、做好信息公开和反馈工作。五是提高公共预算支出规模控制监督水平。如:明确部门职能,避免职能交叉;加强审计监督能力,降低审计风险。六是提高公共预算支出规模控制的透明度。如:加强公共预算支出公开力度;定期公布公共预算支出的绩效考核情况。更多还原

【Abstract】 Based in benxi city,liaoning province,we discuss about public budget expenditure scale and public budget expenditure scale control,on the basis of public budget expenditure scale control benxi by studying the status,reveal problems which existing in the public budget expenditure scale control and performance.Firstly,the public budget expenditure scale control main body function is unclear.Secondly,the size of the public budget spending need to adjust the structure of the control object and scale.Thirdly,the size of the public budget expenditure control link is weak.At the same time,the problem which in targeted countermeasures and Suggestions are put forward.Investigate its mainly reason,because of the government administration of public budget expenditure scale control system of main body function lack of control;The auditing department lack of processing power;Public budget establishment not science;Budget implementation system is not sound;Lack of transparency in the public budget expenditure scale control;Public budget expenditure scale control personnel’s ability is not strong and so on.In this article,through analysis on research into the causes of these problems and puts forward the countermeasures to solve the problem of control the scale of public spending in benxi.Firstly,improve the public budget income increase the size of the source of the controlled object.Such as:higher taxes accounted for the proportion of public budget income;Transformation of the form of economic development and reduce the dependence of income;Revitalize the stock funds;Clean up the temporary deposit and payment.Secondly,control the scale of public budget in the direction of spending.Such as:control administrative expenses business class;Control of public budget expenditure structure,to ensure the people’s livelihood capital investment;Control subjects proper devolution.Thirdly,to improve the level of public budget spending money allocated to the size of the former control.Such as:promoting budget reform;Adjust the budget quota.Four thly,improve the public budget allocated to the level of scale control in the implementation process.Such as:carry out the supervision and review of budget implementation management system;To improve the binding budget;Strictly regulate the use of fiscal revenue funds;To strengthen the budget execution analysis ability;Increasing the service efficiency of financial funds,to do a good job of information disclosure and feedback.Fifthly,t improve the level of public budget expenditure scale control supervision.Such as:department function,avoid cross function;Strengthen audit supervision ability,reduce the audit risk.Sixthly,improve the transparency of public budget expenditure scale control.Such as:to strengthen the public budget spending public strength;Regular public budget expenditure performance evaluation.更多还原