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1、湖南大学硕士学位论文浏阳市职务消费问题研究姓名：蔡细毛申请学位级别：硕士专业：公共管理指导教师：黄大熹20070508公共管理硕士学位论文 II摘 要 职务消费是政府财政支出的重要组成部分， 本质上构成政府的行政运行成本，同时也是维持正常的政府机构运转所必需的费用支出，职务消费在全世界所有国家都存在。 在我国，职务消费除了维持政府机构的正常运转需要外，还成了一些公务员政治生活待遇的一部分，是从另一个方面对我国长期以来所实行的低工资制度的一种实物补充。随着我国经济体制逐步向市场经济体制转变，以及政府活动的增多，职务消费内容不断扩大，目前我国已是世界上职务消费项目最齐全的国家之一。政府为此除了每年
2、需付出大量的财政资金外，职务消费本身还引发了大量的严重问题，从而直接导致了政府的政治权威受损、社会精神财富流失、管理机能弱化、腐败借此蔓延等一系列严重危害，这一制度已到了非改不可的地步。 职务消费的失衡失控问题产生的原因主要是官员的自利性、权力监督机制不健全导致的他律不足、职务消费制度自身缺陷导致的自律乏力，以及受社会消费风气影响导致的行政伦理缺失等。 在借鉴参考中国古代职务消费的历史变迁过程及其限制措施、国外职务消费的制度设计和改革经验和近年来湖北省老河口市职务消费改革成功经验的基础上，本文提出了浏阳市职务消费改革的基本思路是市场化、系统化、制度化和透明化。浏阳市职务消费改革的具体对策和措施
3、应从政府财政的刚性预算、公务员的绩效考核、适度货币化、重视技术反腐、强化监督机制和完善配套措施等六个方面着手实施。 本文着眼于我国当前正在进行中的职务消费改革活动，运用规范分析与实证分析相结合、矛盾分析与历史分析相结合、共性分析与个性剖析相结合的方法，从理论上探讨了职务消费的内涵、特征，以及职务消费与其它消费形式的区别，阐述了职务消费改革的紧迫性、重要性，分析了当前职务消费改革的难点、焦点问题，并借鉴湖北省老河口市职务消费改革的成功经验，结合浏阳市的客观实际情况，对浏阳市的职务消费改革进行了一定程度的介绍和论述，提出了职务消费改革的思路及具体对策，具有一定的理论和实践指导意义。 关键词：职务消
4、费； 刚性预算； 绩效考核； 货币化 浏阳市职务消费问题研究 IIIAbstract The duty expense is the important part of the government public finance expenditure, the essential cost of government administrative circulation and a necessary outlay that maintains the operation of normal government organs. Duty expenses exist at all nati
5、ons of the whole world. In China, duty expense system not only manages the operation of government framework, but also becomes part of civil servants political treatment, another kind of material supplement to low salaries system that lasts a long term in our country. Along with Chinese gradual econ
6、omic transformation of market economy system, the government activities increase rapidly and the contents of duty expenses expand continuously, at present China has become the country with the most complete items of duty expenses all over the world. Apart from the government this year will have to p
7、ay a lot of financial resources, duties consumption itself has also sparked a lot of serious problems, so as a direct result of the governments political authority damage, the loss of spiritual wealth, weakening the management function, to the spread of corruption in a series of serious harm, the sy
8、stem has reached a point where we must change. Duty consumption imbalance control problem is mainly due to the self-serving officials, power monitoring mechanism is the result of lack of discipline, duty drawback system consumption caused by the self-discipline is weak, by the society and culture of
9、 consumption caused by the deficiency of administrative ethics. In ancient China builds duties consumption in the process of changing its restrictive measures, Foreign office consumption, system design and reform experience Laohekou city in Hubei province in recent years and consumption duties succe
10、ssful reform experience, presented in this paper consumption Liuyang City office reform a basic idea of the market, systematic, institutionalized and transparent. In ancient China builds duties consumption in the process of changing its restrictive measures, Foreign office consumption, system design
11、 and reform experience Laohekou city in Hubei province in recent years and consumption duties successful reform experience, presented in this paper consumption Liuyang City office reform a basic idea of the market, systematic, institutionalized and transparent. Liuyang City office consumption of spe
12、cific reform measures and steps should be taken from the 公共管理硕士学位论文 IVrigid fiscal budget, civil service performance evaluation, appropriate monetary and technology to combat corruption, strengthen supervision and improve measures for the implementation of six aspects. This paper focus on Chinas ong
13、oing reform activities related expenses, using standardized analysis and empirical analysis, Analysis of historical contradictions and analysis, common analysis and personality analysis of a combination of methods, discussed theoretically duties consumer content, features, and post-consumer consumpt
14、ion and other forms of distinction, Expounded the positions consumption the urgent need for reform, the importance of analysis of the current reform of the job difficult consumer focus, Laohekou city from Hubei and consumption duties the successful experience in reform, Liuyang City with the objecti
15、ve reality of the situation, Liuyang City on the duties of the reform of consumption to a certain extent by the introduction and exposition Consumer duties of the reform ideas and specific measures, with a theoretical and practical significance. Key Words: Duty expense; Rigid budget; Performance eva
16、luation; Monetized I湖湖 南南 大大 学学 学位论文原创性声明 本人郑重声明：所呈交的论文是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律后果由本人承担。 作者签名： 日期： 年 月 日 学位论文版权使用授权书 本学位论文作者完全了解学校有关保留、使用学位论文的规定，同意学校保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和借阅。本人授权湖南大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。 本学位论文属于 1、保密，在_年解密后适用本授权书。 2、不保密。 （请在以上相应方框内打“” ） 作者签名： 日期： 年 月 日 导师签名： 日期： 年 月 日 公共管理
