越南分级财政预算体制问题探讨A study on the classification of the financial budget system in Vietnam 摘要:（摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 预算治理是财务治理的焦点，处所预算治理是国度预算治理的主要构成部门，是处所财务治理的中间环节，也是以后财务改造的重点范畴。越南当局在财务任务会议上初次提出要慢慢树立公共财务根本框架的目的以来，为了更好地完美公共财务框架系统，进步财务预算治理程度，中心及部门处所财务部分，从详细的预算编制办法到预算治理形式，从预算决议计划机制到预算的履行与监视，都停止了一些无益的摸索和测验考试。最近几年来，各级当局的预算治理程度有了较年夜进步，但依然存在着一些软弱环节和缺乏的地方。处所当局是下层预算治理单元，其程度直接决议了全部当局预算治理的成效，增强处所当局预算治理的研究具有主要的实际价值和实际意义。论文依据越北国家及处所财务预算改造的理论，考核越南处所当局财务预算治理的现状，剖析财务预算治理中存在的重要成绩及其成因，并在自创蓬勃国预算治理经历的基本上，提出了完美和改良越南处所当局财务预算治理的对策建议。论文共分六章。在引言中引见了财务预算治理的界说及特色，在综合财务预算治理国际外研究现状的基本上，解释论文的研究意义、研究思绪和研究办法，越语论文题目，并对国际外文献停止综述。第一章起首论述了越南和河内市、区两级财务分级治理的概略，其次，详细考核越南处所财务预算治理的现状，而且引见了河外交府增强财务预算治理的经历。第二章自创先辈国度预算治理的经历，从预算编制和审议时光、预算机构本能机能和决议计划法式、预算监视和地下机制、预算绩效的评价机制等方面，提出国外做法与越南处所财务预算治理的差别及可自创的地方。第三章联合处所及处所财务预算改造的理论，剖析处所财务预算治理存在的重要成绩及其成因。重要包含预算编制时光存在的轨制缺点、预算决议计划和分派机制不完美、预算编制与履行中的监视弱化、预算绩效评价机制不健全等。起首依据越南财务改造的目的，提出完美越南公共财务下公共预算轨制的思绪，包含公共预算编制轨制、审批轨制、履行与监视轨制，和预算绩效评价系统。其次，在自创先辈国度预算治理经历的基本上，提出完美和改良处所财务预算治理的详细对策，重要包含：树立健全预算编制轨制、完美预算编审组织体系、健全预算监视和地下轨制、履行预算绩效评价机制等等。在结论部门，对论文整体情形停止回想，越语论文范文，指出进一步研究的瞻望。 Abstract: Budget management is the focus of financial management, budget management is the main part of the premises of the national budget management, is the intermediate link of financial governance is the premises, after the financial transformation of key areas. The Vietnamese authorities in financial work conference was first proposed to gradually establish the fundamental frame of public finance has, in order to better perfect public finance framework system, progress financial budget management degree, center and the Department of the local finance part, from detailed budgeting approach to budget management form, from the budget decision mechanism to budget execution and monitoring, stopped some beneficial exploration and test. In recent years, all levels of government budget management level has improved, but there are still some weak links and lack of place. The local government is lower budget management unit, the degree of direct decision of all government budget governance effectiveness, enhance the study of local authorities in budget management has important practical value and practical significance. The according to the theory of the north country and local finance budget reform, assessment status of Vietnam local government financial budget management, financial budget management in the presence of important achievements and its causes analysis, and in their own country vigorous budget management experience basically, put forward the perfect and good places of Vietnam government financial budget management countermeasures and suggestions. This paper is divided into six chapters. The introduction introduces the financial budget management definition and the characteristic, in, on the basis of comprehensive financial budget management international research status, explaining the research significance, research ideas and research methods, and to the domestic and international literature review. First chapter elaborated the compendium of Vietnam and Hanoi city and district level financial hierarchical governance. Secondly, detailed examination Vietnam place financial budget management present situation, and describes the extragalactic government enhance financial budget management experience. The second chapter created for advanced countries, the budget management experience, from the budget preparation and review time, budget agencies function and decision of the French, budget monitoring and underground mechanism and budget performance evaluation mechanism and so on, put forward difference between foreign and Vietnamese place financial budget management and can be created. The third chapter of the premises and the premises of financial budget theory, analyzes the important problems and their causes of the financial budget management. There is an important time of the system include budgeting, budget decisions and disadvantages assignment mechanism is not perfect, weakening, budgeting and performance monitoring in the budget performance evaluation mechanism is not perfect etc.. Chapeau according to the objective of financial reform in Vietnam proposed perfect Vietnam public finance under the public budget system thoughts, including public budget preparation of rail system, examination and approval system, performance and monitoring system, and budget performance evaluation system. Secondly, in own advanced countries budget management experience basically, and puts forward detailed measures of perfection and improvement of local financial budget management, mainly includes: establish a sound budget preparation of rail system, perfect budget compilatory organization system, sound budget monitoring and underground rail system, performance budget performance evaluation mechanism and so on. In conclusion, the overall situation and points out the further research to stop back, look. 目录: |
