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簡(jiǎn)介:天津大學(xué)博士學(xué)位論文基于虛擬建設(shè)的公共工程代建制管理模式研究姓名韓偉申請(qǐng)學(xué)位級(jí)別博士專(zhuān)業(yè)管理科學(xué)與工程指導(dǎo)教師齊二石20061201ABS仃ACTABSTRACTASDEVELOPMENTOFOLLRCOUN臼,ECONONLY鋤DIMPROVEMENTOFPEOPLE’SLIVINGSTANDARD,THEDEMANDFORPUBLICPROJECTANDPUBLICPRODUCTOFWHOLESOCIE夠INCREASESRAPIDLY。ITHASBEENAKEYRESEARCHSUBJECTTHATHOWT0MANAGE也EPUBLICPROJECTCONSTMCTIONANDIMPLEMENTE餓CTIVELY.INORDERTOREALIZETHESPECIALIZATIONOFPUBLICPROJECTMANAGEMENT,STI.ENGTHENMEMARKETIZATIONOFCONS鋤CTIONMANAGEMENTBUSINESS,ANDENHANCET11EEFEICIENCYOFPUBLICPROJECTIIⅣES.TNLENT,也EMODEOF“PROJECTAGENCYMANAGEMENT’PAMISEXTENDINGT0TAL【ETHEPLACEOFORGANIZATIONALSYSTEMINOURCOUNT巧.MANYQUESTIONSSTILLEXISTWHILEMEIMPLEMENTOFPAM.THEMOSTPROMINENTPROBLEMISTHAT也EKEYCOMPETENCEOFPAMENTEIPRISECARMOTFITTHEREQUIREMENTOFWHOLECOURSEP』6LMTASKTOSOLVE也EPROBLEM,WEOF.FER也EMODEOFPROJECTAGENCYMANAGEMENTBASEDONVIMALCONSTMCTIONVCPAM.NWILLACHIEVEMEGOALOFPROMOTINGKEYCOMPETENCEOFPAMENTE印RISEWITHINSHORTESTTIMETHROU曲MEWAYOFCOMBININGSOCIALRESOURCE,ESTABIISHINGADYN鋤ICA11IANCE,ANDINTE群ATINGMEKEYCOINPETENCE0FPANNERENTE印RISES.WESUMUDTHERELA_TIVELITER柵ECONFERENCE.ONFOUNDATIONOFTHERESEARCIHONBASICCONCEPTIONOFVINUALO唱ANIZATION,WESURVEYTHEAGILITR,REALIZATION印PROACHANDTECHJLOLOGICALBASEAIMINGAT血EORGANIZATIONFORNLOFVIRTLJALCONS饑LCTION.THECONCEPT,SEⅣICERANGE,WO衄OW,COMENTANDRESPONSIBIL時(shí)OFPAMMODEHAVEBEENDISCUSSEDDEEPLYIN也ISANICLE.AIMINGAT也EQUESTIONINIMPLEMENTATIONOFPAM,鋤ALYZETHEPROBLEMOFVCPAMMODEINTLLEABS仃ACTANDPUTFORWARDT11ECO玎ELATIVETHEORY艦MEWORK.WHILETHEEVALUATIONINDEXSYSTEMISBEINGSETUP,WECONFI瑚THEPRINCIPLEANDPROCESSOFPANNERSEIECTIONINAGENCYMANAG鋤ENTDYNAMICALLIANCE,ANDOPTIMIZE也EDECISIONMETHOD.WESETUPMODELOFNOTONLYRELATIONSHIPBE似EENTHE∞MERANDPAMAIIIANCE,BUTALSOTHATAMONGMEPAITNERCNTE印RISE.A丑ALYZINGTHEMODEL,WEOBTAINTHEPRINCIPLEWHILETHEOWNERENCOLLI.AGESTHEALLIANCEANDDYNAMICALLIANCEDISTRIBUTESITSBENIFIT。INORDERTOTESTTHEVIE、ⅣPOINTOFTHISARTICLE,WEUSETHEEXAMPLEOFEXPRESSWAY2
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簡(jiǎn)介:天津師范大學(xué)碩士學(xué)位論文提升海關(guān)執(zhí)法與服務(wù)效能的公共管理機(jī)制研究姓名王淼申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)市場(chǎng)經(jīng)濟(jì)管理指導(dǎo)教師易志云胡弼華20080505天津師范大學(xué)公共管理碩士MPA研究生學(xué)位論文摘要政府公共管理改革在西方國(guó)家的普遍展開(kāi),已經(jīng)在相當(dāng)程度上改善了西方國(guó)家的公共管理水平,促進(jìn)了西方國(guó)家經(jīng)濟(jì)與社會(huì)的發(fā)展,滿足了更多的公共服務(wù)需求,同時(shí)也增強(qiáng)了西方國(guó)家在國(guó)際社會(huì)中的競(jìng)爭(zhēng)能力。本文以公共管理理論、新公共管理理論、新公共服務(wù)理論為作為研究的理論基礎(chǔ),以提升海關(guān)執(zhí)法與服務(wù)效能的公共管理機(jī)制為研究對(duì)象,對(duì)海關(guān)當(dāng)前執(zhí)法與服務(wù)職能加以分析,指出了海關(guān)當(dāng)前管理體制的弊端,對(duì)新公共管理理論和新公共服務(wù)理論中的科學(xué)的理念和方法進(jìn)行可行性分析,從樹(shù)立海關(guān)管理新的指導(dǎo)思想,改革海關(guān)行政體制,探索海關(guān)執(zhí)法與服務(wù)職能的實(shí)現(xiàn)形式,以及建立新的海關(guān)用人機(jī)制等方面進(jìn)行了論述。關(guān)鍵詞海關(guān)執(zhí)法公共管理服務(wù)效能機(jī)制ABS仃ACTTHE90V鋤MENTADIILIILIS昀吐0NREFONNSIILⅡLEWEST鋤C伽NTRIESHASSPREADOUT,PUBLICADM硒S位MONLE、,ELHAVINGIMPR0VEDMEWEST鋤COU疵ESALREADYT0ALA瑪EEXTENT’H勰PROMOTEDDEVELOPMEILT0FMEWREST鋤C伽N仃IESECONOMY鋤DSOCIETR,H硒SATIS丘EDMOREPUBHCSERVICENEED,HASS廿EILGMENEDATⅡLES鋤EDMEALSOⅡLEWEST鋤COUNTRIESCOMP嘶TIVELLESSIILⅡLEIM鋤ATIONALC0IILI姍ILI哆7NLISAITICLE,BASEONⅡLEPUBⅡCADIILILLIS跏0NⅡLE0ⅨNEWPUBLICADIILILLIS廿ATIONAILDPUBLICSERVICEMEORY’FOCUSESONTHEESTABLISHMEILT0FAMECHAILISMTHATCOULDIMP∞VEⅡLE甜覘TIVEILESSAILDE伍CIEILCYINCUSTO】眥EILFORCEM朗T觚DSERVICEITAILALYSES幽RCEMENTFUNC丘ON鋤DSERVICEFUNCTIONINCUSTONLSADIILJ嘶S廿A嚏IONAILDTHELINKAGEB咖EEILME甄鋤DPOINTS0UTMA渤NCTIONSIILMECUIIENTADILLIILIS廿ALIONSYSTEIN,NLE撕CLEALSOASSESSESMEFEASIBILI哆OFNEWCONC印TSANDMEMODSINⅡLENEWPUBLICADLILINIS仃ATIONAILDNEWPUBLICSERVICETLLEO巧IILASCIEILTIFIC麟咖ER鋤DFMALLYAILSWERSQUESTIONSONHOWT0LAYOUTNEWADIILIILISⅡADVEGUIDINGIDEOLOGYAILDCANYOUTRE】|O力ILSINADIILIILIS缸砸VESYSTERII,HOWT0COORDINATE吐LETWOEDGESOFCUSTOMSADNLIILIS鋤畸ONELⅡBRCEMENTANDSERVICE,AILDHOWTOESTABLISHMMHUMAILRESOURCESMAILAG鋤ENDMECHANIS札KEYWORDSCUSTON塔EILF0】磁釉EILTPILBKCADMIILIS廿ALIONSENRICEEF廳CIENCYMECHANISM
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簡(jiǎn)介:⑧保密★2年申請(qǐng)同濟(jì)大學(xué)管理學(xué)碩士學(xué)位論文上海甲級(jí)寫(xiě)字樓公用區(qū)域和公共設(shè)施管理研究培養(yǎng)單位一級(jí)學(xué)科二級(jí)學(xué)科研究生指導(dǎo)教師經(jīng)濟(jì)與管理學(xué)院公共管理土地資源管理時(shí)代施建剛教授二OO八年三月學(xué)位論文版權(quán)使用授權(quán)書(shū)本人完全了解同濟(jì)大學(xué)關(guān)于收集、保存、使用學(xué)位論文的規(guī)定,同意如下各項(xiàng)內(nèi)容按照學(xué)校要求提交學(xué)位論文的印刷本和電子版本;學(xué)校有權(quán)保存學(xué)位論文的印刷本和電子版,并采用影印、縮印、掃描、數(shù)字化或其它手段保存論文;學(xué)校有權(quán)提供目錄檢索以及提供本學(xué)位論文全文或者部分的閱覽服務(wù);學(xué)校有權(quán)按有關(guān)規(guī)定向國(guó)家有關(guān)部門(mén)或者機(jī)構(gòu)送交論文的復(fù)印件和電子版;在不以贏利為目的的前提下,學(xué)校可以適當(dāng)復(fù)制論文的部分或全部?jī)?nèi)容用于學(xué)術(shù)活動(dòng)。學(xué)位敝儲(chǔ)虢仁1鐵∥P年多月/粕
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簡(jiǎn)介:天津大學(xué)碩士學(xué)位論文公共建筑能源管理系統(tǒng)模型探討姓名羅璋申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)工程管理指導(dǎo)教師查京民20061201ABSTRACTBUILDINGENERGYEFFICIENCYHASBEENGAININGWORLDLYPOPULARITY.ITISALSOANIMPORTANTPARTOF‘BUILDINGENERGYCONSERVATIONSOCIETYANDDEVELOPINGCIRCULARECONOMY”ASSTATEDINTHEELEVENTHFIVEYEARPLANOFCHINA.PUBLICBUILDINGSACCOUNTFORONLYASMALLPROPORTIONINTHETOTALURBANBUILDINGAREA,YETTHEIRCONSUMEDENERGYPERUNITISASTOUNDING.SINCETHEAMOUNTOFENERGYCONSUMPTIONOFPUBLICBUILDINGSISHUGE,THEREAREALOTTOBEDONETOIMPROVETHEIRENERGYEFFICIENCY.THESTUDYOFBUILDINGENERGYEFFICIENCYASREGARDSTOPUBLICBUILDINGSISTHEREFOREOFGREATSIGNIFICANCE.GIVENTHATTHECONSUMEDENERGYPERUNITISHUGE,ANDTHEENERGYMANAGEMENTISLAGGINGBEHINDINTERMSOFPUBLICBUILDINGS,ASYSTEMATICFRAMEWORKMODELFORENERGYMANAGEMENTOFPUBLICBUILDINGSISSETUPINTHISTHESISTOGUIDETHEDAILYENERGYMANAGEMENTOFPUBLICBUILDINGSASWELLASTHEEFFECTIVEIMPLEMENTATIONOFBUILDINGENERGYEFFICIENCYRECONSTRUCTIONPROJECTS.INTHISMODEL,THEOVERALLPROCESSOFENERGVMANAGEMENTOFPUBLICBUILDINGSISDIVIDEDINTOSIXPHRASES,NAMELY,SETTINGUPGOALSFORENERGYEFFICIENCY,REVIEWING,IDENTIFYINGMEASURESFORENERGYEFFICIENCY,IMPLEMENTATIONOFPLANSFORENERGYEFFICIENCY,ANDTHEPERFORMANCEASSESSMENTOFENERGYEFFICIENCY.DETAILSOFEACHPHRASEHAVEALSOBEENDISCUSSEDATLENGTHINTHETHESIS.ANEFFECTIVEENERGYMANAGEMENTSYSTEMWILLWELLFACILITATETHEENERGYEFFICIENCYOFPUBLICBUILDINGS.INTHETHESIS,GREATIMPORTANCEHASBEENATTACHEDTOTHEPERFORMANCEEVALUATIONOFENERGYEFFICIENCYOFPUBLICBUILDINGS.BYADOPTINGTHEBALANCESCORECARDMETHODANDMAKINGUSEOFCAUSEANDEFFECTLINKANALYSIS,AKEYINDICATORSYSTEMFORENERGYEFFICIENCYPERFORMANCEASSESSMENTOFPUBLICBUILDINGSHASBEENSETUP.EACHINDICATORISGIVENWEIGHTBASEDONTHEINTEGRATIONOFPRINCIPALCOMPONENTANALYSIS,COMPOUNDCORRELATIONCOEFFICIENTMETHOD,VARIATIONCOEFFICIENTMETHODANDDELPHITECHNIQUEFROMTHEPERSPECTIVESOFFINANCE,DEGREEOFINTERIORCOMFORTANDPERFORMANCEOFBUILDINGENERGYEFFICIENCYSYSTEM.THECOMPREHENSIVEASSESSMENTOFENERGYEFFICIENCYPERFORMANCEOFPUBLICBUILDINGSISTHENCARRIEDOUTWITHREFERENCETONLESINGLEFACTORMEMBERSHIPFUNCTIONOFEACHINDICATORWHICHISGAINEDBYUSINGFUZZYCOMPREHENSIVEASSESSMENTMETHODANDAPPROPRIATEFUZZYCOMPREHENSIVEOPERATORS.1I
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簡(jiǎn)介:⑧西南辯誣大學(xué)博士學(xué)位論文DOCTORALDISSERTA,T10N公共財(cái)政管理論ONTHEM喳飩KGEM咂NTOFPUBLICFINACE學(xué)位申請(qǐng)人指導(dǎo)教師學(xué)科專(zhuān)業(yè)周小林劉邦馳教授財(cái)政學(xué)公共財(cái)政管理論3。闡明了公共財(cái)政管理應(yīng)遵循的原則。本文重點(diǎn)論述說(shuō)明了要體現(xiàn)財(cái)政的公共性和實(shí)現(xiàn)公共財(cái)政活動(dòng)的基本要求就必須在公共財(cái)政活動(dòng)的管理中堅(jiān)持透明度原則、分權(quán)原則和權(quán)責(zé)利對(duì)等的原則。4闡明了公共財(cái)政管理應(yīng)具備的職能管理職能是正確組織和開(kāi)展管理工作的功能性條件。公共財(cái)政管理的職能是指實(shí)施管理活動(dòng)時(shí)所必須承擔(dān)的最基本的職責(zé)和功能。這種職能是區(qū)別于公共財(cái)政本身的職能的,但又是以公共財(cái)政職能的有效實(shí)現(xiàn)為其管理的最終目標(biāo)的。同時(shí),公共財(cái)政管理作為管理活動(dòng)的一種,它又必然具有一般管理活動(dòng)的共性,其職能又必然與一般管理的職能基本一致。本文提出的職能是;公共財(cái)政管理的指揮決策職能、公共財(cái)政管理的組織分工職能、公共財(cái)政管理的領(lǐng)導(dǎo)協(xié)調(diào)職能、公共財(cái)政管理的控制監(jiān)督職能。5討論了公共財(cái)政管理中應(yīng)選擇和采用的最主要和最基本的管理方法。1制度管理的方法。指出公共財(cái)政管理必須利用制度去對(duì)公共財(cái)政活動(dòng)中不同層次、不同性質(zhì)的組織之間的公共財(cái)政關(guān)系以及各自在公共財(cái)政活動(dòng)中的行為規(guī)范加以確定;必須運(yùn)用制度去保障收支決策的民主性和公正性以及收支分配過(guò)程和結(jié)果的透明度以合理而妥善地處理好不同利益集團(tuán)之間的關(guān)系并使之能保持一種協(xié)調(diào)和平衡。公共財(cái)政管理中的制度可分為立憲、立法和行政三個(gè)層次。2計(jì)劃管理的方法,指出在公共財(cái)政管理中必須利用計(jì)劃對(duì)中長(zhǎng)期公共收支活動(dòng)進(jìn)行規(guī)劃、對(duì)年度公共財(cái)政資源進(jìn)行分配并借以對(duì)公共財(cái)政資源使用的合法性與合理性進(jìn)行監(jiān)督。3分析了現(xiàn)代管理思想中的管理方法及其在公共財(cái)政管理中的合理運(yùn)用。6討論了公共財(cái)政的管理系統(tǒng)設(shè)置及管理人員配備。指出設(shè)計(jì)合理的專(zhuān)門(mén)的公共財(cái)政管理系統(tǒng)和稱(chēng)職合格的公共財(cái)政管理人員對(duì)于公共財(cái)政管理活動(dòng)的開(kāi)展和運(yùn)行來(lái)說(shuō)是舉足輕重和至關(guān)重要的。7分析了中國(guó)的公共財(cái)政管理。本文將上述以管理學(xué)為研究范式,結(jié)合公共財(cái)政活動(dòng)的性質(zhì)和特點(diǎn),按照管理的原則、職能、方法和管理機(jī)構(gòu)合理配置的順序,從規(guī)范角度所構(gòu)建的公共財(cái)政管理的分析框架,用于對(duì)中國(guó)財(cái)政管理的歷史變遷以及中國(guó)公共財(cái)政管理的現(xiàn)狀及問(wèn)題的分析討論,并以規(guī)范分析得出的結(jié)論為依據(jù)提出了通過(guò)完善財(cái)政管理的來(lái)促進(jìn)中國(guó)財(cái)政公共化2
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簡(jiǎn)介:天津理工大學(xué)碩士學(xué)位論文標(biāo)桿管理對(duì)公共項(xiàng)目管理績(jī)效的改善研究姓名童宇鵬申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)技術(shù)經(jīng)濟(jì)及管理指導(dǎo)教師尹貽林20060101ABSTRACTAGREATNUMBEROFPUBLICPROJECTCONSTRUCTIONSHAVEBEENCARRIEDOUTINCHINAASSOCIATEDWITHTHEDEVELOPMENTOFPROJECTMANAGEMENTTHEORYWHILE,THEREARESOMEPROBLEMSINCONSTRUCTIONMANAGEMENTWEHAVETODEALWITHSUCHASNONSTANDARDBEHAVIORSOFGOVERNMENTADMINISTRATIONFOCUSONTHEQUANTITYANDSCALEBUTIGNORETHEPRACTICALEFFECTIVENESSOFORGANIZATIONACTIONS,F(xiàn)OCUSONINCOMESBUTIGNOREOUTCOMESITISQUITEDI伍CULTTOEVALUATETHEOUTCOMESOFTHEPUBLICPRODUCTIONSTHEREARESOMEDEFECTSINPUBLICPROJECTMANAGEMENTCAUSINGTHEPROBLEMSMENTIONEDABOVETHEPROJECTMANAGEMENTMECHANISMINCLUDESMANAGERCHARACTERISTICS,QUALITYCONTROL,COSTCONTROL,SCHEDULECONTROL,PROJECTLEGALPERSON,CONSTRUCTIONMANAGEMENT,GENERALMANAGEMENTETCIFITISNOTIMPLEMENTEDPROPERLYRISKSWOULDEXISTINTHEPUBLICPROJECTMANAGEMENTTHUS,PROJECTMANAGERSHOULDTAKESTANDARDCRITERIONTOEVALUATETHEPROJECTMANAGEMENTPROCESSWEHAVETOTAKESYSTEMTHEORYTOANALYZETHEPROBLEMSINPUBLICPROJECTMANAGEMENTACCORDINGTOTHESPECIFICPURPOSEANDRULESITISDIFFICULTTOESTABLISHANEFFECTIVEMANAGEMENTPERFORMANCEEVALUATIONSYSTEMWHENTHEREARELACKOFPROGRAMRULEANDQUANTIFICATIONRULEINADDITION,THEDECISIONMAKERCANNOTMAKEAREASONABLECONCLUSIONABOUTTHEMANAGEMENTPERFORMANCECONFRONTINGTHECONFLICTSOFINTERESTTHISPAPERANALYZESTHEINTERNATIONALBENCHMARKINGANDAPPLIESTHETHEORYINTOPUBLICPROJECTMANAGEMENTPERFORMANCEIMPROVEMENTITTAKESTHEPUBLICPROJECTASACASETOSHOWHOWTOTAKEADVANTAGEOFTHEBENCHMARKINGANDGIVESOMESUGGESTSONWHATMEASURESSHOULDBEADOPTEDKEYWORDSPUBLICPROJECT,PROJECTMANAGEMENTPERFORMANCE,BENCHMARKINGII
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簡(jiǎn)介:復(fù)旦大學(xué)碩士學(xué)位論文公共停車(chē)管理困境與出路從上海市靜安區(qū)的實(shí)踐看現(xiàn)代城區(qū)公共管理的有效路徑姓名沈琴申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)公共管理指導(dǎo)教師劉建軍20070501內(nèi)容摘要本文以城市公共管理、城市交通管理的理論為依據(jù),從敘述分析上海市靜安區(qū)公共停車(chē)管理歷史發(fā)展階段和發(fā)展趨勢(shì)入手。重點(diǎn)對(duì)公共停車(chē)管理所面臨的問(wèn)題及解決問(wèn)題的措施進(jìn)行了較為深入的分析。文章認(rèn)為,困擾公共停車(chē)發(fā)展的問(wèn)題主要包括政府和市場(chǎng)之間的職能不清晰、公共停車(chē)場(chǎng)的產(chǎn)權(quán)殘缺、以及公共停車(chē)管理產(chǎn)業(yè)政策不完善等。公共停車(chē)管理具有“準(zhǔn)公共產(chǎn)品性質(zhì)”,因此需要利用政府和市場(chǎng)二種資源,不斷完善公共停車(chē)管理的體制和機(jī)制。解決公共停車(chē)問(wèn)題應(yīng)充分的發(fā)揮政府的主導(dǎo)作用。制訂積極的產(chǎn)業(yè)發(fā)展政策在此基礎(chǔ)上利用市場(chǎng)的價(jià)格機(jī)制,同時(shí)利用體制內(nèi)和體制外的的資源,才能逐步解決公共停車(chē)目前所存在的問(wèn)題。ABSTRACTTHISARTICLEDESCRIBESANDANALYSISTHEHISTORICALSTAGEANDTHEDEVELOPMENTTRENDOFTHEPUBLICPARKINGLOTOFJINANDISTRICT,WHICHEMPHASISELLTHEPROBLEMSOFTHEMANAGEMENTOFTHEPUBLICPARKINGLOTANDSOLUTIONSTOTHEPROBLEMTHEARTICLECONCLUDESTHATTHEPROBLEMSOFTHEMANAGEMENTOFTHEPUBLICPARKINGLOTSARETHEVAGUENESSOFTHEFUNCTIONALAUTHORITYOFTHEMARKETANDTHEGOVERNMENTTHELACKOFTHEOWNERSHIPOFTHEPARKINGLOTANDTHEINCOMPLETEPOLICYOFTHEMANAGEMENTOFPUBLICPARKINGLOTTHEMANAGEMENTOFTHEPUBLICPARKINGLOTPOSSESSESTHECHARACTEROFQUASIPUBLICPRODUCT,WHICHLEADSTOTHEUTILIZATIONSOFTHERESOURCESOFGOVERNMENTANDTHEMARKET,CONTINUOUSLYPERLECTIONOFTHESYSTEMOFTHEMANAGEMENTOFTHEPUBLICPARKINGLOT。TOSOLVETHEPROBLEMOFTHEMANAGEMENTOFTHEPUBLICPARKINGLOT,THELEADINGROLEOFTHEGOVERNMENT,THEPROGRESSIVEPOLICYOFTHEPARKINGINDUSTRYDEVELOPMENT,THEMARKETORIENTEDPRICESYSTEMANDTHEUTILIZATIONOFTHERESOURCESINANDOUTOFTHESYSTEMSHOULDBEINTRODUCED。關(guān)鍵詞公共停車(chē)管理是指政府對(duì)公共停車(chē)的管理行為,主要包括二方面,即公共停車(chē)管理政策的制訂和公共停車(chē)的產(chǎn)業(yè)管理政策。中圖分類(lèi)號(hào)C939KEYWORDPUBLICPARKINGMANAGEMENTGOVERNMENTMANAGEMENTMEASUREMENTTOWARDSTHEPUBLICPARKING。WHICHINCLUDESTHESTIPULATIONOFTHEPUBLICPARKINGLOTMANAGEMENTPOLICYANDTHEINDUSTRIALMANAGEMENTPOLICYOFTHEPUBLICPARKINGLOT中圖分類(lèi)號(hào)C939
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簡(jiǎn)介:海南大學(xué)碩士學(xué)位論文國(guó)外公共項(xiàng)目投資管理的經(jīng)驗(yàn)及對(duì)我國(guó)的啟示姓名韓琳霞申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)世界經(jīng)濟(jì)指導(dǎo)教師王麗婭20080401ABSTRACTNEPUBLICPROJCCTINVESTM鋤TISTHEFOUNDATIONOFONECOUN姆,SECONOMICDEYELOPMENT.觸TLLEPUBLICPROJECTHASTHEFUNCTIONOFSEⅣINGPUBLICWELFAREANDLARGCINVESTILLENTAMOUNT,10NGTE徹FORREDAJMING,THEM鋤AGEMENTOFPUBLICPROJECTINVESTMENTHASALLA10NGBEENAPROBLEMWLLICHEACHCOUN時(shí)ISPOSITIVELYEXPLO血G.舡THEDEEPENIILGOFREF0皿AILD0PE皿ESS柚DLASTINGOFECONOMICDEVEL叩MENTWITHHI曲SPEED,TLLEDEMANDFORPUBLICPROJECTINOURCOUNT叮H弱BEENINCRE硒ING,WKLE,INM鋤YRE沓ONS,THELAG舀NGOFPUBLICPROJECTINVESTMENTHASALREADYBEENTHEMAJORFACTORWMCHE骶CTSTHESUSTAINA_BLEDEVELOPMENTOFLOCALECONOMYAILDSOCIETY皿DILLLPROVEMENTOFST孤DARDOFPEOPLELIVING.IILMEDIRECTION0FTHEPOLICY0FENLA曬NGDOMESTICDEMANDWITHILLVESTMENT,OURCOUNNYH弱BEENPOURIILGLOTSOFFINANCIALFLLNDINT0毫HECONSTNLCLIONOFPUBLICPROJECT,BUTTHEMANAGEMENTOFPUBLICPR巧ECTINVESTMENTSTILLHASSOMEPROBLEMSWLLICHREFCRIILTEMSOFSEVEREOVERSPENDINGOFTHEINVESTMENT,QUALITY柚DC0MIPTION.舢LTHESEPROBLEMSAREMUCHRELEVANTTOTLLEUNSOUNDM孤AGEMENTSYSTEMINTHEINVESTMENTOFPIIBLICPRI西ECT.NISPAPER,ONTHEBASIS0FUSINGTLLENLANAGEMENTP110CESSANDPROCEDUREOFPUBLICPROJECTILⅣESTMENTINDEVELOPEDC0UNTRYFORREFERENCE,SPECI丘CALLYILLUSTRATESTLLEPROBLEMSCXISTINGI11PUBLICPROJECTIILVESTMCNTINTE冊(cè)SOFDECISIONMA“NG,缸ANCINGMODE,ANDCONSTMCTIONSUPERVISING,ALLDTHENACCORDIILGTOTHESUCCESSFULEXPERIENCCOFDEVELOPEDC0UNT巧,THEPAPERELICITSTHESOMERCVELATIONFORPUBICPROJECTIIIVESTMENT.THESPECIFICCONTENT0FTLLERESEARCHAREASFBUOWSFIRST,ITSEPARATELYILLTRODUCESTHETRANSITIONOFPUBLICPROJECTIIL_VESTMENTMANAGEMENTSYSTEMIILEACHTE加,ANDTHENTHISPAPERIILTRODUCESTHEMAILLBODYOFDECISIONMAL【ING0FPUBLICPROJECTIILVESTINENT孤DTHEPECULI撕TYOFTHEDECISIONM蛐GAPPRAISAL,ALSOANALYSESSOMEPROBLEMSEXISTINGINTLLEMOMENTOFDECISIONMAKINGIILPUBLICPRQECTIILVESTMENT,WHICHMAINLYCONTAINSSHORT.TEMBEHAVIOROFTHEINVESTMENTMAINBODY,SIILGILL撕TYOFTHCDECISIONNLAL【INGCRITERION,OVERIOOKINGTHESCIENTIFICTESTIFYINGOFTHEPUBLICPROJECTINVESTMENT.THEPAPERALSOIILTRODUCESTHEDEVELOPINGCOURSEOFFINANCINGOFOURPUBLICPROJECTANDANALYSESTHEMAJORPROBLEMSEXISTINGATTHEPRESENTINPUBLICFINANCINGPHASEOFTHEPUBLICPROJECT,THERISKOFPUBLICPROJECTONTHEBUILDING,觚DTHEMAINPROBLEMSEXCITINGINTHEPH緦EOFBUILDINGANDSUPEIVISINGOFTHEPUBLICPROJECT.SECOND,THEPAPERINTRODUCESSOMEEXPERIENCESOFPUBLICPROJECTDECISIONMDBNGPHASEN.OMDEVELOPEDCOUNTRY,WHJCHMAILLLYINTRODUCESEXPERIENCEINPUBLICPROJECTINVESTMENTDECISION咖AKINGOFGEMAILYAMERICA觚DEN酉AILD,卸DFINANCINGEXPERIENCEINPUBLICPROJECTOFFOREIGILCOUNT矗ES,AFTERWARD,INTRODUCESTHEEXPERIENCESONBUILDINGANDSUPERVISINGIL
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簡(jiǎn)介:上海交通大學(xué)碩士學(xué)位論文公共管理視角下的城市綠化管理機(jī)制的研究以上海市構(gòu)建生態(tài)城市為例姓名蔣衛(wèi)東申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)公共管理指導(dǎo)教師李琪20070603RESERCHOFCITYAFFESTATIONMANAGEMENTSYSTEMUNDERTHEANGLEOFVIEWOFTHEPUBLICMANAGEMENTSETTINGUPTHEECOSYSTEMCITYOFSHANGHAIASANEXAMPLEABSTRACTRESERCHOFCITYAFFESTATIONMANAGEMENTSYSTEMUNDERTHEANGLEOFVIEWOFTHEPUBLICMANAGEMENTSETTINGUPTHEECOSYSTEMCITYOFSHANGHAIASANEXAMPLEABSTRACTUNDERTHEBACKGROUNDTHATTHEWLDPAYSATTENTIONTOTHECITYECOSYSTEMCONSTRUCTIONSINCE90SIN20CENTURIESSHANGHAIISINSPEEDTHECITYPROGRESSENLARGEPUBLICFINANCEDEVOTIONSTRENGTHENTHEENVIRONMENTALPROTECTIONTHEENVIRONMENTCONSTRUCTIONSPUSHTHECITYAFFESTATIONOFSHANGHAITOOBTAINTHEGREATDEVELOPMENTATTHEENDOF2003CARRIEDOUTTOSETUPTHETARGETOFTHENATIONALPARKAFFESTATIONATTHEBEGINNINGOFYEAR2004SHANGHAIMUNICIPALPUTSFWARDFURTHERSTRENGTHENINGTHEENVIRONMENTALPROTECTIONTHEECOSYSTEMCONSTRUCTIONSDEFINITELYWKINGHARDFTOSETUPACITYOFECOSYSTEMIN2010THISESSAYFIRSTLYELABATESTHEPARKAFFESTATIONITSPOSITIONFUNCTIONINTHEDEVELOPMENTOFTHECITYTHECONTENTACTERISTICOFTHEECOSYSTEMCITYCONSTRUCTIONTHERESEARCHMEANINGSOFTHECONTENTACTERISTICOFTHEPUBLICMANAGEMENTSECONDLYSIMPLYELABATESTHECITYAFFESTATIONDEVELOPMENTPROCESSPRESENTCONDITIONOFMANAGEMENTFINDOUTTHEMARGINWITHTHEECOSYSTEMCITYPROVIDETHEREFERENCETOPUSHTHECITYAFFESTATIONTHIRDLYISTOANALYZETHEOPPTUNITYWHICHSHANGHAIFACESTOSETUPTHEAFFESTATIONMANAGEMENTSYSTEMTOMATCHWITHTHEECOSYSTEMCITYMUTUALLYLASTLYTOTAKETHEREFERENCEASSOMEFEIGNECOSYSTEMCITIESAFFESTATIONTOPUTFWARDMAINCOUNTERPLANMEASURESTHATSETSUPTOMATCHWITHTHEECOSYSTEMCITYAFFESTATIONMANAGEMENTSYSTEMFROMTHEANGLEOFPUBLICMANAGEMENTTHATISINTHEDESIGNOFTHEGOVERNMENTMANAGEMENTSYSTEMTHEADMINISTRATIONSUPERVISOFTHEAFFESTATIONSHOULDCARRYOUTTHESCIENCEDEVELOPMENTVIEWACCDINGTOTHEREQUESTOF“ENHANCEWEAKENCONVERT”TURNTHEGANIZATIONREFMFURTHERDEEPLYCHANGEGOVERNMENTWKINGTALENT
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簡(jiǎn)介:公共利益導(dǎo)向的區(qū)級(jí)財(cái)政體制改革與管理創(chuàng)新研究以南匯區(qū)為例THEPUBLICINTERESTGUIDANCEAREALEVELFINANCEGANIZATIONALREFMTHEMANAGEMENTINNOVATIONRESEARCHTAKETHENANHUIAREAASTHEEXAMPLE學(xué)校上海交通大學(xué)學(xué)院國(guó)際與公共事務(wù)學(xué)院專(zhuān)業(yè)公共管理(MPA)作者靳輝導(dǎo)師莫童聞媛學(xué)號(hào)1061302089班級(jí)Z0613022答辯日期2008年6月05日但是,與完善公共財(cái)政體制的要求相比較,我國(guó)還有相當(dāng)一段距離。因?yàn)樵瓉?lái)的財(cái)政體制存在較多弊端,特別是近幾年隨著經(jīng)濟(jì)的高速發(fā)展,財(cái)政收入快速增長(zhǎng),原有的財(cái)政體制已越來(lái)越不適應(yīng)當(dāng)前經(jīng)濟(jì)形勢(shì),為使財(cái)政更好的服務(wù)經(jīng)濟(jì)發(fā)展的需要,按照構(gòu)建公共財(cái)政體制建設(shè)的要求,必須打破目前所有體制政策約束,在分稅制的基礎(chǔ)上,根據(jù)鎮(zhèn)級(jí)社會(huì)事業(yè)發(fā)展和事權(quán)范圍及基期年地方財(cái)政收入情況,重新確立新的區(qū)、鎮(zhèn)財(cái)政體制。本文從我國(guó)區(qū)級(jí)財(cái)政體制現(xiàn)狀入手系統(tǒng)論述了我國(guó)的區(qū)級(jí)財(cái)政體制改革的迫切性。本文的研究重點(diǎn)主要在以下幾方面(1)分析區(qū)級(jí)財(cái)政體制改革的理論框架(2)目前區(qū)級(jí)財(cái)政體制中存在的問(wèn)題(3)體制改革的合理定位和管理創(chuàng)新的措施通過(guò)對(duì)南匯區(qū)財(cái)政體制改革的分析,結(jié)合我國(guó)目前的現(xiàn)狀,分析闡述我國(guó)財(cái)政體制向公共財(cái)政體制轉(zhuǎn)變的必然性及迫切性。關(guān)鍵字南匯區(qū),公共利益,改革,財(cái)政體制
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簡(jiǎn)介:重慶大學(xué)碩士學(xué)位論文我國(guó)城市邊緣區(qū)公共管理體系的整合研究姓名黃利軍申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)行政管理指導(dǎo)教師胡同澤20070418英文摘要ABSTRACTTHEDISTRICTOFURBANFRINGEISTHEALEAOFTHEMOSTCOMPLICATEDANDRICHESTCLYMMIESINTHEURBANIZATIONPROCESSTOTHERURALTRANSITIONAMINTHECITYITISTHEWEAKA嫩OFPUBLICMANAGEMENTOFOURCORNYATTHEA1111ETIMEOUREOUNNYSINCEREFORMANDOPENINGUP,INURBANANDRTⅡAL棚TCA8SOCIALECONOMICDEVELOPMENTSWIFTANDVIOLENTCITYANDVILLAGEIRDTUENEEEAELAOTHERUNTILFUNCTIONSLRONGBECOMINGPUBLICPROBLEMOFMANAGEMENTANDCONTRADICTIONOFDISTRICTOFURBANFRINGESTIMULATEDANDEXPOSEDBYTHISMERITATTENTIONVERYMUCHMEANWHILEWEFINDPUBLICMANAGEMENTSYSTEMDISTRICTOFURBANFRINGEGOWRONGORIGINOFCONTRADICTIONTOO,LIEINMANAGE翮嚦ECTPLURALISMMANAGEMENTPOLICYDIVERSIFICATIONINURBANANDRURALAREASRELATIONDEALWITHMANYLLLODEANDMANAGEMENTENVIRONMENTTAKEDYNAMICALLY;LIEINTHEWHOLELMBLIEMANAGEMENTSYSTEMLACKSTHEPOLICYTOCOMBINEICOMBINEN11131CR01ISSCHOLARSROSEARELARESULTSTHROUGHTHESURVEYOFSOHIIBDISTRICTSOFURBANFRINGE,PROPOSEREGARDINGFAIRINGCHARACTERSA8THEGOALTRADERTHEBAEKGRMMDSOFTHEURBANIZATIONINTEGRATIONOFURBANANDRURALADEASTAKECOORDINATINGFILLTHEPRINCIPLE,CIIITYONLANDMANAGEMENTSYSTEMHOUSEHOLDREGISTERMANAGEMENTSYSTEMANDADMINISTRATIONSYSTEMINNOVATIONOFDISTRICTOFURBANFRINGECOMBINETHEPUBLICMANAGEMENTPOLICYSYSTEMREACHTHESOCIALECONOMICPOOLINURBANANDRURAL81EARLANDDEVELOP。REALIZETHEGOALOFINTEGRATIONOFTTRBANANDRURAL部嘴ASTHEFULLTEXTISDIVIDEDINTOCHAPTERSEV∞TOGETHERMOLETHANABOUT54000WORDSTHEARTIELESTRUCTUREISASFOLLOWSCHAPTERONE“INTRODUCTIONANALYZEBAEKGROTMDANDMEANINGTHATTHISREARCHPROBLEMPUTSFORWARD;PROPOSERESEARCHPURPOSO,THECONTENTANDINNOVATIONOFTHEORYANDPRACTICE;CARRYONTHEDOMESTICANDINTERNATIONALTHEORYST肼EYREGARDINGTHEDISTRICTOFURBANFRINGESTUDIESCHAPTERTWOTLAOORYDISCUSSIONOFTHEDISTRICTOFURBANFRINGEANALYZETHEUNDERSTANDINGOFINTENSIONOFDISTRICTOFURBANFISNGEOFFOREIGNCOUNTRIES,DOMESTICTHEORYCIRCLEPROPOSETHEUNDERSTANDINGOFINTENSIONOFDISTRICTOFURBANFRINGEOFTHISTEXT;SUMMARIZETHECHARACTERISTICOFTHEDISTRICTOFURBANFRINGE;ANALYZETHETYPEOFTLAEDISTRICTOFURBANFRINGE,ANALYZEVARIOUSMETHODSTHATTHERANGEOFDISTRICTOFURBANFIINGEDEFINESILL
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簡(jiǎn)介:華中師范大學(xué)碩士學(xué)位論文新公共管理視角下我國(guó)服務(wù)型稅務(wù)組織構(gòu)建研究姓名賀建軍申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)公共管理指導(dǎo)教師石丹林20071201⑥碩士學(xué)位論炙MASTER’STHESISABSTRACTINCONTENTABSTRACT20CENTURYTHEENDOF70DECADESINCE,WESTERNDEVELOPEDCOUNTRIESHAVERAISEDTHETIDEOFAPUBLICADMINISTRATIVEREFORMNEWPUBLICMANAGEMENTSPORT.THISREFORMTIDEMOREANDMOREAFFECTSTHEADMINISTRATIONFIELDOFOURCOUNTRYDEEPLY.INTHEGOVERNMENTWORKINGREPORTTHATWARMDOMESTICPRECIOUSPREMIERMAKESINTHE10CLASSTHREEMEETINGSOFTHENATIONALPEOPLE’CONGRESSHAVEPUTFORWARDTHEGOALOFTHEADMINISTRATIVESYSTEMREFORMOFOURCOUNTRYCLEARLYISCONSTRUCTIONSERVICETYPEGOVERNMENT.TAXAFFIRORGANIZATIONISTHECOMPOSITIONPARTOFGOVERNMENT,ISTHESPECIFICUNDERTAKEROFGOVERNMENTFUNCTION.OPTIMIZATIONSERVICETYPETAXAFFIRORGANIZATIONISTOCLOSELYFOLLOWTHESTEPOFGOVERNMENTREFORM,MEETSTHEPOLITICALECONOMICNECESSARYENVIRONMENTTHATDEVELOPSCHANGECONTINUONSLY.NOWSTAGE,THEEXISTENTORGANIZATIONFORMINTAXORGANIZATIONINSIDEISCOMPLEX,HASSERIOUSBUREAUCRACY,ADMINISTRATIVEEFFICIENCYLOW,LEVYCOSTHIGHERPROBLEMCANNOTALREADYEVADE;INOUTSIDE,ASSOCIALISTDEMOCRACYISGONEDEEPINTOINCREASINGLY,TREATTAXPROCESSACCORDINGTOLAWACCELERATECONTINUOUSLY,WIMTAXPAYERASSTANDARDTHEFAIRIDEAOFTAXREVENUEOFRULEBYLAWANDSERVICEBECOMETAXORGANIZATIONVALUEOPTION,RETURNSHOULDSOCIETYWITHTAXPAYERLEGALTELLTHEINEVITABLETENDENCYTHATBEGSTOBESOCIALDEVELOPMENT.THEREFORESOMETAXAUTHORITIESHAVEBEGUNFORCONSTRUCTIONSERVICETYPETAXAFFIRORGANIZATIONEXPLORE,ANDHAVEGOTTENOBVIOUSEFFECT.IFSAYTHATCONSTRUCTIONSERVICETYPEGOVERNMENTISTOFACEGOVERNMENTORGANIZATIONGOAL,STRUCTURE,F(xiàn)UNCTIONANDEFFECTFROMMACROSCOPICLAYERTOCARRYOUTCONFIGURATION,THEOPTIMIZATIONOFSERVICETYPETAXAFFIRORGANIZATIONISTOFACETHESUBSYSTEMOFGOVERNMENTORGANIZATIONFROMMICROSCOPICLAYERTOCALTYOUTORGANIZATIONGOAL,STRUCTUREANDFUNCTION,EFFECTARRANGE.ITISOUTSIDETHATTHISPAPEREXCLUDEINTRODUCTION,MAJORCONTENTDIVIDESINTOFOLLOWING4PARTSTHEFIRSTMINUTEISRELATED,ISTHEORETICALTOELABORATE.FIRST,THEMAJORVIEWPOINTFORNEWPUBLICMANAGEMENTTHEORYISDISCUSSED,ANALYSETHENEWPUBLICHINTOFMANAGINGFORTAXAFFIRORGANIZATIONOPTIMIZATION;SECONDLY,ONTHEBASICALLYTHEORETICALFOUNDATIONOFREFERINGFORSERVICETYPEGOVERNMENT,PUTFORWARDTHECONCEPTOFSERVICETYPETAXAFFIRORGANIZATION,ANDSUMMARIZEFORITSFEATURE.SECONDPARTISDESCRIBEDANDANALYSEDFORSHOWINGTHESTAGETAXPROBLEMANDREASONOFOURCOUNTRYOFORGANIZINGEXISTENCE.THEPARTOF3THCARRIESOUTTHERESEARCHONTHESPOTFORTHECONDITIONTHATWCOUNTYLOCALTAXBUREAUSERVESTYPEORGANIZATIONCONSTRUCTION,ANALYSEPRESENTSITUATION,PUT
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簡(jiǎn)介:湖南大學(xué)碩士學(xué)位論文新公共管理模式下的政府財(cái)務(wù)信息披露研究姓名謝禎申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)會(huì)計(jì)學(xué)指導(dǎo)教師伍中信20071010MPACC碩士學(xué)位論文ABSTRACTTHEWESTERNNEWPUBLICMANAGEMENTTHEORY’SCONNOTATIONISVERYRICHANDITINCLUDESPUBLICCHOICETHEORYOFPOLRICSANDINDUSTRYANDGOLNMCLCEBUSINESSMANAGEMENTTHEORYOFMANAGEMENT.IT’SMAINENLIGHTENMENTTOTHEGOVERNMENTALFINANCEINFORMATIONDISCLOSINGLIESINTHEESSENTIALTARGETOFGOVERNMENTFINANCEINFORMATIONDISCLOSINGSHOULDBEREFLECTINGTHEPUBLICFIDUCIARYDUTY;CONSTRUCTINGPERFECTGOVERNMENTFINANCIALREPORTSYSTEM;GOVERNMENTFINANCEINFORMATIONDISCLOSINGSHOULDBETRANSPARENT,COMPLETE,FULLANDRELEVANCE;IMPLEMENTINGTHEPOWERANDRESPONSIBILITYOC49LRSACCOUNTINGSYSTEM.THESEREQUESTSAREOURCOUNTRY’SGOALOFGOVERNMENTALFINANCEINFORMATIONDISCLOSINGREFORMUNDERTHENE%VPUBLICMANAGEMENTMODEL.THISARTICLEHADFIVECHAPTERSTHEFIRSTCHAPTERISINTRODUCTION.ITCONTENTSTHEBACKGROUNDANDPRACTICALSIGNIFICANCEOFTHISARTICLETOPICSELECTING,LITERATUREREVIEWANDCONCEPTDEFINITION,RESEARCHMETHODSANDRESEARCHFRAME.THESECONDCHAPTERMAINLYINTRODUCESTHEWESTERNNEWPUBLICMANAGEMENTMOVEMENTANDTHETHEORYANDTHEGUIDINGSENSETOTHEGOVERNMENTFINANCEINFORMATIONDISCLOSINGANDRATIONALEOFGOVERNMENTALFINANCEINFORMATIONDISCLOSING.THETHIRDCHAPTERANALYSESOURCOUNTRY’SGOVERNMENTALFINANCEINFORMATIONDISCLOSINGPRESENTSITUATIONANDEXISTENCEPROBLEMS.THEFOURTHCHAPTEROBTAINEDSOMEBENEFICIALENLIGHTENMENTTHROUGHTHECOMPARISONANDANALYSISABOUTUSANDSEVERALWESTCOUNTRIES’GOVERNMENTFINANCEINFORMATIONDISCLOSINGINSTITUTION.THEFIFTHCHAPTERPROPOSESSPECIFICALLYREFORMSSUGGESTSOFOURCOUNTRY’SGOVERNMENTFINANCEINFORMATIONDISCLOSINGINSTITUTIONCOUMALILEASILRE,THEGOVERNMENTFINANCEINFORMATIONDISCLOSINGINSTITUTIONCONSTRUCTIONCONTENTISVERYCOMPLEX.INORDERTOENABLEITHAVETHETRUEFEASIBILITY,WEMUSTPAYATTENTIONTOMANYRELATEDREFORM.THECONSUMMATEDGOVERNMENTALFINANCEINFORMATIONDISCLOSINGINSTITUTIONANDDEVDOPEDINFORMATIONTECHNOLOGYWILLCERTAINLYTOCONTRIBUTESFOROURCOUNTRY’SGOVERNMENTALPUBLICMANAGEMENTDAYBYDAY.KEYWORDSGOVERNMENTALFINANCE;INFORMATIONDISCLOSING;GOVERNMENTALBUDGET;FINANCEREPORTM
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簡(jiǎn)介:西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國(guó)公共支出的績(jī)效管理研究姓名周穎潔申請(qǐng)學(xué)位級(jí)別碩士專(zhuān)業(yè)財(cái)政學(xué)指導(dǎo)教師張明20071117我國(guó)公共支出的績(jī)教管理研究的現(xiàn)實(shí)情況來(lái)看,過(guò)去長(zhǎng)時(shí)期進(jìn)行的財(cái)政改革主要集中在收入分配領(lǐng)域,財(cái)政支出管理方面的改革己顯得嚴(yán)重滯后,傳統(tǒng)體制所造成的預(yù)算不規(guī)范,預(yù)算軟約束、財(cái)政支出效率不高等問(wèn)題卻一直沒(méi)能提上改革議程,導(dǎo)致傳統(tǒng)體制下形成的一整套管理模式、管理結(jié)構(gòu)和管理手段,在很多方面得以延續(xù)下來(lái),財(cái)政部門(mén)長(zhǎng)期以來(lái)重收入、輕支出、管理弱化的弊端仍然存在,可以說(shuō),公共支出管理是整個(gè)財(cái)政管理中最為薄弱的環(huán)節(jié)。因此中國(guó)財(cái)政管理的重心應(yīng)從過(guò)去的收入管理轉(zhuǎn)移到了收入管理與支出管理并重、而且更加重視支出管理。公共支出管理是財(cái)政管理工作的重點(diǎn),同時(shí)也是公共財(cái)政體系建設(shè)的關(guān)鍵所在。推行公共支出績(jī)效管理不僅可以完善目標(biāo)考核制度,加強(qiáng)財(cái)政宏觀調(diào)控,引導(dǎo)和規(guī)范財(cái)政管理,而且可以使納稅人監(jiān)督政府各部門(mén)公共支出的使用情況,并通過(guò)網(wǎng)絡(luò)信息、系統(tǒng)或人民代表大會(huì)制度對(duì)政府公共支出活動(dòng)提出相應(yīng)的意見(jiàn)和建議。因此,從績(jī)效管理出發(fā)來(lái)加強(qiáng)我國(guó)的公共支出管理成為了理論界研究的熱點(diǎn)問(wèn)題,同時(shí)也在全國(guó)各處開(kāi)始試點(diǎn)實(shí)踐,為建立公共支出績(jī)效管理制度積累經(jīng)驗(yàn)。本文即是在這樣的背景下寫(xiě)就。本文研究公共支出的績(jī)效管理,旨在通過(guò)建立績(jī)效管理制度,對(duì)公共支出進(jìn)行管理與監(jiān)督,提高公共支出的效益,使有限的公共資源得到更好的配置,發(fā)揮更大的效用。全文共分為以下四個(gè)部分第一部分介紹管理學(xué)中績(jī)效管理的理論與實(shí)踐。這部分從績(jī)效管理的涵義入手,分析了在企業(yè)管理中績(jī)效管理系統(tǒng)的組成部分及原則并通過(guò)國(guó)內(nèi)外的實(shí)踐經(jīng)驗(yàn),分析績(jī)效管理的應(yīng)用。這部分內(nèi)容在全文安排中具有啟下的作用,對(duì)績(jī)效管理在公共支出中的應(yīng)用研究具有借鑒意義。第二部分分析公共支出與績(jī)效管理。首先點(diǎn)出公共支出績(jī)效管理的理論依據(jù)與系統(tǒng)框架。公共財(cái)政理論、公眾受托經(jīng)濟(jì)責(zé)任理論及新公共管理理論是公共支出績(jī)效管理的理論依據(jù),而在借鑒企業(yè)績(jī)效管理的基礎(chǔ)上,建立起公共支出績(jī)效管理的系統(tǒng)框架。其次分析公共支出績(jī)效管理中的核心部分一一績(jī)效評(píng)價(jià)體系的構(gòu)建???jī)效評(píng)價(jià)體系在遵循“3E”原則的基礎(chǔ)上,包括評(píng)價(jià)主體與職責(zé)、評(píng)價(jià)內(nèi)容、評(píng)價(jià)指標(biāo)等內(nèi)容。其中指標(biāo)體系的構(gòu)建尤為重要,是衡量績(jī)效評(píng)價(jià)科學(xué)與否、價(jià)值大小的重要標(biāo)準(zhǔn)。最后深入分析了績(jī)效評(píng)價(jià)的方法,尤其是成本一效益分析法,并通過(guò)舉例,說(shuō)明凈現(xiàn)值法與內(nèi)部收益率法在實(shí)踐中使用時(shí)的優(yōu)劣。
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簡(jiǎn)介:稅收管理公共化就是在稅收管理中以納稅人為中心,尊重和保護(hù)納稅入的權(quán)利,更注重為納稅人服務(wù),更多地激勵(lì)納稅人,提高服務(wù)質(zhì)量和管理效率,進(jìn)而更好地實(shí)現(xiàn)稅收管理目標(biāo)。它是與市場(chǎng)經(jīng)濟(jì)相適應(yīng)的稅收管理模式。隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,我國(guó)財(cái)政稅收制度也不斷向著適應(yīng)市場(chǎng)經(jīng)濟(jì)體制的方向邁進(jìn),財(cái)政和稅收公共化的制度框架已經(jīng)初步建成。在這種現(xiàn)實(shí)條件下,我國(guó)的稅收管理雖然也在不斷探索發(fā)展,但離市場(chǎng)經(jīng)濟(jì)的要求還有很大的距離。本文從公共財(cái)政或財(cái)政公共化中得到啟示,創(chuàng)新性地提出了稅收管理公共化,為市場(chǎng)經(jīng)濟(jì)條件下研究我國(guó)稅收管理問(wèn)題提供嶄新的分析問(wèn)題和解決問(wèn)題的理論途徑。通過(guò)從新公共管理理論中汲取那些具有普遍意義的有益成果運(yùn)用于我國(guó)稅收管理公共化的研究之中,把握我國(guó)稅收管理尚未公共化的現(xiàn)實(shí)并探討其成因,借鑒新公共管理在稅收管理中的國(guó)際實(shí)踐成果,尋求促進(jìn)我國(guó)稅收管理公共化的對(duì)策和建議。本文首先進(jìn)行了理論分析。在得出新公共管理理論在我國(guó)具有一定的適應(yīng)性結(jié)論和明確稅收管理公共化內(nèi)涵的基礎(chǔ)上,從新公共管理理論中探尋稅收管理公共化的著力點(diǎn)和契合點(diǎn),“顧客導(dǎo)向”所包含的契約關(guān)系下的權(quán)利義務(wù)平等經(jīng)濟(jì)主體關(guān)系以及稅務(wù)機(jī)關(guān)與納稅人之間的委托代理問(wèn)題成為我國(guó)稅收管理公共化的兩個(gè)邏輯起點(diǎn),并詮釋了新公共管理理念下我國(guó)稅收管理公共化的六個(gè)基本取向。還從心理、收益和成本等三個(gè)視角揭示了稅收管理公共化對(duì)促進(jìn)稅收管理目標(biāo)即納稅遵從實(shí)現(xiàn)的重要意義。隨后對(duì)我國(guó)稅收管理公共化的發(fā)展與現(xiàn)狀及其成因進(jìn)行探討和剖析。把我國(guó)稅收管理公共化的發(fā)展歷程分為“基本空白階段”、“探索起步階段”和“逐步發(fā)展階段”等三個(gè)階段,目前我國(guó)稅收管理所處的逐步發(fā)展階段與稅收管理的公共化還有很大的距離,稅收管理目標(biāo)和職能錯(cuò)位、納稅人激勵(lì)錯(cuò)位、納稅服務(wù)層次低下以及稅收業(yè)務(wù)流程和機(jī)構(gòu)不合理等問(wèn)題大量存在。這些從根本上可以歸因?yàn)槲覈?guó)公共財(cái)政制度尚未真正建立、納稅人權(quán)利缺乏有效的法律保障、政府缺乏正確的課稅觀念以及納稅人缺乏正確的納稅觀念等四個(gè)方面直接原因和經(jīng)濟(jì)體制和歷史文化等深層次根源。在考察了新公共管理在稅收管理中的國(guó)際實(shí)踐的基礎(chǔ)上,針對(duì)我國(guó)稅收管理公共化的現(xiàn)狀及成因,運(yùn)用新公共管理的戰(zhàn)略之一的“5C”戰(zhàn)略中適合我國(guó)國(guó)情的部分,分別運(yùn)用文化戰(zhàn)略、核心戰(zhàn)略、結(jié)果戰(zhàn)略、顧客戰(zhàn)略和控制戰(zhàn)略從管理理念、目標(biāo)職能、管理手段和流程機(jī)構(gòu)等方面提出我國(guó)稅收管理公共化的總體構(gòu)想。具體有一是以文化戰(zhàn)略樹(shù)立現(xiàn)代稅收觀念,樹(shù)立保護(hù)納稅人權(quán)利的意識(shí),塑造公共化的稅收管理理念;二是以核心戰(zhàn)略界定我國(guó)稅收管理公共化模式下稅收管理的職能邊界;三是以結(jié)果戰(zhàn)略再造稅收管理中的納稅人激勵(lì)機(jī)制;四是以顧客戰(zhàn)略在稅收管理中強(qiáng)化責(zé)任并促使提供優(yōu)質(zhì)的納稅服務(wù);五是以控制戰(zhàn)略再造面向納稅人的稅收管理流程和機(jī)構(gòu)。接著進(jìn)行了我國(guó)稅收管理公共化的具體制度選擇與優(yōu)化。
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