我国当前行政改革进程中的公共预算管理模式初探

【作者】 马敏；

【导师】 朱海霞；

【作者基本信息】 西北大学 ， 行政管理， 2004， 硕士

【摘要】 随着社会经济的发展，政府职能不断加强，随之而来的就是社会公众对政府效率低下等问题的呼声日高，政府规模相对过大与工作效率低下的矛盾日益突出。多次行政改革反复经验使我们明白规模缩减并不是问题的主要矛盾。要想控制支出规模、提高效率，公共预算是关键。现阶段财政改革的重点已由收入转向支出，公共预算应变革自身以适应财政变化，即建立一种新的经济形势下的公共预算管理模式。从财政支出的发展趋势入手，借鉴西方典型国家公共预算改革经验，我们可以总结得出这种新的公共预算管理模式。这一模式应以效绩预算为方向，并变革公共预算会计核算基础，同时加强预算监督力度，以这三项作为公共预算改革的重点。诚然，在模式建立的过程中，以往的行政文化、部门利益、法制建设等方而都将对这一改革产生阻力，需要我们转变理财观念、健全法制建设并重新整合预算权力，从而最终建立一种合理规范的新形势下的公共预算管理模式。更多还原

【Abstract】 With the developing of the social economy ,the function of the government has been strengthened more and more.The following reality is that the voice of the people to the problems such as the slow efficiency is becoming higher and higher. The contradiction between the relative big scale of the government and the slow efficiency of their work is outstanding increasingly.So many times of the administration reform teaches us that reducing the scale is not the main contradiction. To control the scale and raise the efficiency, public budget is the key. At present, the finance reform has turned its press from incoming to expenditure. So public budget ought to change itself to fit this transformation, that is to say establish a new public budget model is very necessary.Starting with the trend of the finance expenditure and using the experience of west typical country, we can get this new model.Its direction will be the achievement budget and we ought to change the base of the public budget accounting and at the same time we ought to strengthen the supervise. During the case, administration culture in the past and department benefit and legality construction will prevent the reform.we ought to change conception to the manage money matters and improve the legality construction and conform the budget power in order to set up a reasonable and standard public budget model.更多还原