【作者】 刘华伟；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 财政学， 2008， 博士

【摘要】 长期以来,我国财政部门重视抓收入,轻视支出管理,支出管理方面的改革显得严重滞后,不能适应新形势下经济社会发展的需要。随着我国各项改革事业的深入推进,切实改进和强化公共支出管理已显得日益必要和紧迫。近年来,随着我国公共财政体制框架的逐步建立,广东在公共支出管理制度改革方面进行了积极探索,其中多项改革在全国属首创,处于领先地位。因此,对广东公共支出管理制度改革进行系统和深入研究,不仅有利丁深化广东公共支出管理制度改革,而且对于推动全国的财政改革具有借鉴意义。本文首先介绍了文中运用到的两个基本理论。一是新制度经济学理论。在对新制度经济学和制度变迁的一般理论作了系统阐述后,运用该理论分析了我国财政制度的变迁,并对变迁的原因作了分析;然后运用经济学分析的方法着重分析了财政制度变迁中的公共支出管理制度的变迁,为后文研究广东省公共支出管理制度改革提供了新视角。二是新公共管理理论。新公共管理理论是20世纪80年代以来兴起于西方发达国家的政府管理新方法。本文追溯了新公共管理理论产生的背景,阐述了其理论基础及主要内容。在此基础上,分析了新公共管理理论对改善公共支出管理的基本要求,提出新公共管理要求合理确定公共支出规模,优化公共支出结构,改善公共支出效率,加强公共支出绩效管理等。有了以上两个理论的铺垫,本文接下来研究了广东公共支出管理制度改革的路径。首先从新制度经济学理论的视角介绍了广东公共财政制度变迁的历程和路径,提出了广东公共财政制度变迁的三条主线,即预算管理体制变革、财政对国有企业财务管理体制的变革和财政对行政事业单位财务管理体制的改革。进而研究了广东公共支出管理制度的改革。广东在这方面做了许多改革创新,本文集中探讨了广东创新的六项“自选动作”改革,其中包括公共支出绩效评价改革、省级财务核算集中监管改革、行政事业单位资产管理改革和公务员收入分配制度改革等等。然后对广东的公共支出管理制度改革作了分析和点评,总结了改革特点、成效,并指出存在的问题。本文最后针对广东公共支出管理制度改革中存在的问题,借鉴发达国家的成功经验,结合广东的财政改革实际情况,提出了在新公共管理背景下从五个环节(即预算编制、资金分配、预算执行、绩效评价和监督问责等五个环节)系统深化广东公共支出管理制度改革的政策建议,以期对深化广东公共支出管理制度改革起到积极推动作用。更多还原

【Abstract】 For the long time,our financial department stresses too much on income and less on expenditure management.Research on the reform of expenditure management lags severely behind.This situation cannot adapt the demand of the economy and society development under the new situation.With the deepening of our various reforms,improving and enhancing the expenditure management appears increasingly important and urgent.In the recent years,the structure of public finance system has been established gradually,and Guangdong Province has made positive explorations on the reform of public expenditure management,some of which are first creations and reach a leading position in our country.So it is of greater reference significance to analyze systematically and deeply the reform of public expenditure management in Guangdong Province,not only for advancing the reform of public expenditure management in Guangdong Province but for promoting the public financial reform in China.The paper first introduces two basic theories used in the latter analysis.The first is new institutional economics theories.The dissertation makes a systematic exposition of the new institutional economics and institutional vicisstitude theories,then applies them to the analysis on vicissitude of financial institution,and analyses the reasons of vicissitude.After doing these basic job,it emphatically analyses vicissitude of public expenditure management with the method of economic analysis in order to provide a new perspective for the study of public expenditure management system reform in Guangdong Province.The second is new public management theory,which is a new kind of method for the government management that rose in the 1980s.The paper traces back the background of new public management and describes its theoretical basis and main contents.Then it analyses the basic requirements new public management theory has to improve the public expenditure management,which include reasonably determining the public expenditure scale,optimizing public expenditure structure,improving efficiency in public expenditure and strengthening performance of public expenditure,and so on.Based on above two theories,the paper studies the paths of public expenditure management system in Guangdong Province.It first introduces the course and route about the vicissitude of public finance system in Guangdong Province from the perspective of new institutional theory, and points out three main clues of the vicissitude of public finance system in Guangdong Province, which include budget management system change,changes of state-owned enterprise system of financial management and changes of administrative institution system of financial management. Then it makes a study on the the public expenditure management reform in Guangdong Province, which leads many reformations and innovations.The dissertation puts particular emphasis on six "optional exercise" reforms Guangdong Province innovated,which include public expenditure efficiency evaluation,provincial concentrated supervision of finance accounting,management of accounting in administrative institutions,civil servant’s income distribution system.At last it makes analyses and remarks on the special reforms in Guangdong Province,then summarizes the characteristics and achievements,and points out the existing problems.At last,facing the existing problems in the reform of public expenditure management in Guangdong Province,the dissertation makes a reference of experience of developed countries,and combines the experience with actual situation of fiscal reform in Guangdong Province,then it puts forward suggestions on systemically deepening the reform of public expenditure management system in Guangdong Province from five facts including budget making,fund allocation,budget execution,performance evaluation,supervision and duty.All of above suggestions maybe have a promoting role for further deepening the reform of public expenditure management system in Guangdong Province.更多还原