昆山市公共财政收支管理研究-公共管理专业论文.docxVIP

摘要摘要 摘要 摘要 公共财政指以国家为主体，通过政府的收支活动，集中一部分社会资源， 用于履行政府职能和满足社会公共需要的经济活动。由于市场机制在许多领域 存在失效问题，政府的介入和干预也就有了必要性和合理性的依据。政府的职 能主要是克服市场失效的问题，而公共财政则是支持政府行使这些职能的主要 手段，而且其他手段的运作也都需要政府财政的支持。 随着预算体制和财政管理制度改革的不断深化，昆山市公共财政收支管理 取得了较好的成效，也存在一些问题。从财政收入的角度来看，愉税漏税现象 甚为严重，税务部门有税不征、违规缓征也不在少数，对非税收入的管理也不 规范；从财政支出的角度来看，财政资金浪费严重，支出结构不够合理，对政 府实事工程缺乏绩效管理，国库支付改革尚未达到应有的目的，政府采购中违 法乱纪现象也时有发生，财政对社会事业的支持增幅还远低于财政收入的增幅， 等等。 公共财政收支管理是公共财政的有机组成部分，是指在市场经济条件下政 府为了实现其职能，参与社会资源配置而进行的财政资金的收支活动。公共财 政在提供公共产品的同时，如何规范财政收支管理，实现公平与效率的有效均 衡是公共财政值得研究的课题。本文以公共财政理论为指导，在分析了昆山市 公共财政收支管理的现状、问题及原因的基础上，提出了完善昆山市公共财政 收支管理的对策。 关键词：公共财政，收入管理，支出管理 AbstractABSTRACT Abstract ABSTRACT Public finance is all economic activities which refers to the country as the mainstay of public finance，through the payment activities，focused part of social resources for the performance of govemment functions．The failure of market mechanisms exist in many areas．govemment intervention and intervention will have a basis for the necessary safeguards．The main function of government is to overcome market failures，and public finance is to support the government’s primary means of the exercise of these functions，and other means of operation are in need of government financial support． With the budget structure and financial management system reform is deepening, Kunshan City public revenue and expenditure management to achieve better results， there are still some problems．From the perspective of revenue，tax evasion is a serious phenomenon．tax departments do not have me tax levy,was also far from a minority of ease of management and non—income norms；From the expenditure point of view,a serious waste of financial resources，the structure of expenditure is reasonable，the lack of practical projects to the government performance management， the National Treasury has not yet achieved the desired objective of reform， government procurement laws phenomenon also had financial support to the cause of social well below revenue growth also increases，and so on．． The public