公益性事业单位是我国政府为发展公共事业而设立的、专门提供教育、文化、卫生 等公共服务的组织机构，肩负着维护社会公共利益的责任。公益性事业单位经济业务活 动具有两个特征：一是单位的经费来源主要为财政拨款；二是不从事经营活动，只是面 向社会提供公益服务。公益性事业单位经济业务活动面临的考验是如何通过有限财政资 金来提供更多的公益服务，从而加强预算管理能够全面提高公益性事业单位的经济业务 活动规范性和公共服务的效率和效果。在实践层面上，虽然近年来公益性事业单位预算 管理水平不断提高，但是预算管理仍然存在：预算与业务脱节；预算组织不健全；预算 环节监督不到位等问题。在理论层面上，公益性事业单位作为公共服务提供者，社会公 众作为公共服务消费者，两者属于委托代理关系，存在信息不对称问题。而预算管理可 以有效解决信息不对称问题，促使公益性事业单位更好地履行公共受托责任。因而无论 是基于理论层面，还是基于实践层面，进一步加强公益性事业单位预算管理都具有重要 的现实意义。 本文以 A 单位为例，研究公益性事业单位预算管理优化。文章共分为四个部分：首 先，阐述预算管理的理论基础和相关国际经验借鉴；其次，从公益性事业单位预算编制 流程、预算管理内容、预算管理原则和目标阐述公益性事业单预算管理体系；再次，以 A 单位为例，从预算组织层面和预算环节层面分析公益性事业单位存在的问题，并进行 成因分析；最后，提出公益性事业单位预算管理优化的有效对策。 关键词：公益性事业单位，预算管理，预算组织，预算环节，预算绩效山东建筑大学硕士学位论文 II ABSTRACT The public welfare institution is an organization set up by the Chinese government for the development of public undertakings, which specializes in providing public services such as education, culture, and health, and shoulders the responsibility of safeguarding public interests. The economic and business activities of public welfare institutions have two characteristics: one is that the funding source of the unit is mainly financial appropriation; the other is that they do not engage in business activities, but only provide public welfare services to the society. The test of economic business activities of public welfare institutions is how to provide more public welfare services through limited financial funds, thus strengthening budget management can comprehensively improve the economic business activities of public welfare institutions and the efficiency and effectiveness of public services. On the practical level, although the budget management level of public welfare institutions has been continuously improved in recent years, budget management still exists: budget and business are disconnected; budget organization is not perfect; budget link supervision is not in place and other issues. At the theoretical level, public welfare institutions as public service providers, and the public as consumers of public services, both belong to the relationship of principal and agent, and there is a problem of information asymmetry. And budget management can effectively solve the problem of information asymmetry, and promote public welfare institutions to better fulfill their public trust responsibilities. Therefore, whether it is based on the theoretical level or the practical level, it is of great practical significance to further strengthen the budget management of public welfare institutions. This article takes Unit A as an example to study the optimization of budget management of public welfare institutions. The article is divided into four parts: first, the theoretical basis of budget management and relevant international experience for reference; second, the budget preparation process, budget management content, budget management principles and objectives of public welfare institutions from the public welfare business single budget management system ; Again, taking unit A as an example, analyze the problems existing in public welfare institutions from the budget organization level and budget link level, and conduct cause analysis; finally, put forward effective countermeasures for budget management山东建筑大学硕士学位论文 III optimization of public welfare institutions. Key Words: Public welfare institutions, budget management, budget organization, budget link,Budget performance山东建筑大学硕士学位论文 IV 目 录 摘要····································································I ABSTRACT·····················································II 第 1 章 绪 论 1.1 研究的背景和意义........................................................................................................- 1 - 1.1.1 研究的背景............................................................................................................- 1 - 1.1.2 研究的意义............................................................................................................- 2 - 1.2 国内外文献综述............................................................................................................- 2 - 1.2.1 国外研究现状........................................................................................................- 3 - 1.2.2 国内研究现状........................................................................................................- 4 - 1.2.3 文献综述................................................................................................................- 5 - 1.3 研究内容和方法............................................................................................................- 5 - 1.3.1 研究内容................................................................................................................- 5 - 1.3.2 研究方法................................................................................................................- 6 - 1.4 本文的创新点................................................................................................................- 6 - 第 2 章 理论基础及相关国际借鉴 2.1 理论基础........................................................................................................................- 7 - 2.1.1 公共经济理论........................................................................................................- 7 - 2.1.2 委托代理理论...................................................................................................... - 7 - 2.1.3 新公共管理理论.................................................................................................. - 8 - 2.2 公共预算管理的国际经验借鉴....................................................................................- 9 - 2.2.1 国际经验................................................................................................................- 9 - 2.2.2 国际借鉴..............................................................................................................- 10 - 第 3 章 公益性事业单位预算管理体系山东建筑大学硕士学位论文 V 3.1 概念界定......................................................................................................................- 12 - 3.1.1 预算管理..............................................................................................................- 12 - 3.1.2 部门预算..............................................................................................................- 12 - 3.1.3 公益性事业单位..................................................................................................- 12 - 3.2 公益性事业单位预算编制..........................................................................................- 13 - 3.2.1 预算编制流程......................................................................................................- 13 - 3.2.2 预算编制内容......................................................................................................- 14 - 3.3 公益性事业单位的预算管理......................................................................................- 15 - 3.3.1 预算组织层面......................................................................................................- 15 - 3.3.2 预算环节层面............................................