【作者】 王宝顺；

【导师】 吴俊培；

【作者基本信息】 武汉大学 ， 财政学， 2005， 硕士

【摘要】 本文是围绕如何运用和完善部门预算,以增强中国公共预算民主化、法制化程度及透明度而展开研究的。 虽然中央部门预算从2000年就开始了试编工作,至今已有四个多年头,但事实上什么是部门预算,以及实施部门预算的核心在哪里等问题仍一直处于摸索之中。 本文开篇首先提出传统预算存在的问题,然后对什么是部门预算作了理解和评述,指出我国目前正在进行的部门预算实质上就是公共财政下真正的“公共预算”。接下来分析部门预算实践现状,指出实施部门预算以来不完善的地方,并提出进一步完善的建议和对策。 我国政府预算由过去的功能预算改为部门预算,从制度经济学的角度来说是政府制度和规则的变迁,因此研究部门预算就需要研究政府预算改革的原因和路径等方面。所以接下来阐述了中国预算制度以部门预算为改革取向的原因、理论基础以及部门预算对建立公共财政体制框架的意义。 部门预算实施以来,在实践中虽取得不菲的成效,但存在的诸多问题是不容忽视的。 发现问题,分析问题固然重要,但提出解决途径更重要。本文指出部门预算改革必须坚持民主化、法制化和增强透明度的原则。 本文总体上可分为理论部分和实践部分。其中理论分析以公共选择理论和委托代理理论为基础,指出公共决策的重要意义。实践部分则主要参考了近几年中国部门预算改革的现状,并以此为基础分析了存在的问题,提出了部门预算改革的重点和技术要求。更多还原

【Abstract】 This paper focuses its research on how to use and perfecting the departmental budget to enhance the democracy legality and transparency of public budget system in China.It has been more than 4 years since the central government department budget began to make its budget in 2000, but the exploration of what is departmental budget and where the core of implementing departmental budget lie s are still on.The thesis firstly gives the understanding and commentary to the definition of departmental budget, pointing out that the "departmental budget" we are proceeding is the real public budget in essence in the frame of public finance.Our governmental budget making has been changed from function budget to departmental budget from the year of 2000.It’s important to study the course and way of departmental budget from the point of institution economics, which is a transition of governmental budget institution and rules. So, in the following parts, the course the theory basement of departmental budget and significance of setting up the frame of public finance are indicated.We have got a lot of achievements since the implement of departmental budget, but many problems can still not be ignored.Discovering the problem and analyzing the problem are certainly important, but our destination is to solve the problem. Then the article indicates that departmental budget reform should still insist on the principle of democracy legality and transparency.The thesis can be divided into two parts. One is the part of theory, the other is that of practice. The former part lays theory of public choice and theory of trust-agent as its base, indicating the significance of public decision process. The later part mainly refers the reform situation of departmental budget in recent years, and then further analyzes the existing problems. At last it presents the key point of reform and the technical requirement.更多还原