《基于预算透明度的行政事业单位财务管理模式的研究论文》由会员分享，可在线阅读，更多相关《基于预算透明度的行政事业单位财务管理模式的研究论文（44页珍藏版）》请在金锄头文库上搜索。
1、. . . . 基于预算透明度的行政事业单位财务管理模式研究摘 要随着政府公共事业的不断发展，事业单位的社会地位在不断提高，对社会再生产环节有着积极的促进作用。事业单位虽然没有直接参与到社会生产的过程中来，但是社会上需要不断的发展都需要各个专业和类型的高素质人才，事业单位在这里就担当起了十分重要的职能。的确，没有事业单位的基本服务，整个社会的正常运行时难以进行。在我国以前计划经济体制环境下，事业单位设置的目的是比较单纯，并没有盈利的目的，事业单位负担国家分配某些事业任务，各项财务资金的来源都是国家划拨的。但是这国家拨付资金的模式也渐渐暴露了不足之处，这里往往忽略了事业单位自身的经济属性，降低了
2、事业单位的经济效率，而且事业单位的财政都是来源国家的支持，这也是来源对大众的税收，如果在预算管理、资金使用、资产管理等环节缺乏有效管理，不仅造成大量的资金浪费，资产管理混乱，并且预算透明性、公开性难以得到有效的制度保障，这往往造成了事业单位往往成为腐败和国有资产流失的关键之处。预算透明化、公开化对各个事业单位的要求就是，各单位都要通过预算来对其中不同的机构、部门的财务资金进行有效分配、控制、监督、控制，主要目的是提高事业单位的工作效率，在既定的资金资源条件下完成相关的指标任务，而去预算透明化管理适应了行政事业单位财政管理模式革新。本文从预算透明度的基本理论出发，再结合了当前行政事业单位财政管理
3、特点，分析了当前事业单位在预算编织整个过程中存在的问题，同时分析了事业单位在传统财务管理模式中的不足之处，最后分析怎样在保留自身特色的财务管理模式基础上，考虑国外成功经验同时，根据我国市场经济改革的背景下，各事业单位不断提高预算透明度的方法和措施，同时探索适合于事业单位预算透明化的财务管理模式。在提出相关问题和措施的同时，针以某A科学事业单位预算管理存在的问题，再根据案例的特点，提出在行政事业单位实施全面预算管理，将预算公开化、透明化，最后提出将预算管理的系统化或统计透明化分析思想融入到我国事业单位预算透明化管理之中。关键词：行政事业单位；财务管理模式；预算透明化；措施ABSTRACTWith
4、 the continuous development of the government public institutions, social status in the continuous improvement, has a positive role in promoting thesocial reproduction. Institutions, although not directly involved in the processof social production in the past, but the society need developing need h
5、igh-quality talents in various professional and type, institution plays a very important role to play here. Indeed, without basic services institutions, the normal operation of the whole society is difficult to analyze. In our previouseconomic system environment, institutions set purpose is relative
6、ly simple, and no profit purpose, business unit burden countries allocate certain mission, a source of various financial capital is the allocation of state. But this countryappropriates money mode gradually exposed the shortcomings, here tend to overlook the economic attribute of the institution its
7、elf, reducing the institution of economic efficiency, and institutions of the finance is the source of nationalsupport, this is also the source of public revenue, if the lack of effective management on the part of budget management, the use of funds, asset management, not only caused a lot of waste
8、of funds, asset management, andbudget transparency, openness is difficult to obtain the effective system safeguard, which often caused institutions often become the key corruption and loss of state-owned assets.Budget transparency, openness to each business unit is required, each to go through the b
9、udget of the different agencies, departments of thefinancial funds for effective allocation, control, supervision, control, the main purpose is to improve the institutions work efficiency, fulfill the task related in capital resources under certain. Budget transparency management can not only improv
10、e the efficiency of financial management institutions, and can adapt to the reform of the financial management mode of administrative institutions, from the whole to promote the development of administrative institutions. This paper starts from the basic theory of budget transparency,combined with t
11、he characteristics of the current administrative institutions offinancial management, analysis of the current institutions weave the entire process of the budget, and analyzes the institutions in the traditional financial management deficiencies in the final analysis, how to keep its own characteris
12、tics of the mode of financial management, considering the successful experience of foreign countries at the same time, according to Chinas market economy reform, each business unit to continuously improve the methods and measures of budget transparency, and explore suitable forbusiness unit budget t
13、ransparency of financial management mode. At presentthe related issues and measures at the same time, there is a A needle tobudget management in scientific institutions problems, then according to the case of characteristic, proposed the implementation of a comprehensive budget management in the adm
14、inistrative institutions, the budget is open,transparent, and finally puts forward the budget management system or statistical transparency analysis theory into China business unit budgettransparency management.Keywords: administrative institutions; financial management; budget transparency; measure
15、s目 录1 导论741.1选题背景与研究意义741.1.1选题背景741.1.2选题意义751.2 国内外文献综述851.2.1国内研究现状851.2.2国外研究现状971.3主要内容与逻辑结构981.4 研究方法1081.5创新与不足1082 预算透明度和行政事业单位财务管理模式的相关理论1192.1预算透明度的涵义与相关理论1192.1.1预算透明度的概念1192.1.2预算透明度的基本要素11102.1.2预算透明度的相关理论13112.2行政事业单位财务管理相关理论15142.1.1事业单位的概念15142.1.2事业单位财务管理的特点16142.3预算透明度与行政事业单位财务管理的整合与对接16162.3.1整合与对接的重要性分析16162.3.2整合对接的基本思路与配套措施17183 传统行政事业单位财务管理模式分析18193.1传统行政事业单位财务管理模式（细化和定位不太准确，需完善）18193.2存在的主要缺陷和不足19203.3.1观念上对预算管理的重视不足19203.3.2预算编制缺乏战略指导、科学性和合理性差19203.3.3预算执行不规范，缺乏监管和考核20213.3 某科学事业单位实例现状分析（这个实例可以放在观点阐述中。）21223.3.1 A单位基本情况21223.3.2 A单位预算管理问题22243.3.2 A单位实施
