财政资金精细化管理的流程与制度设计

The Procedure and Institutional Design of Delicacy Management of Financial Fund

迫于国际金融危机导致财政收支的压力和长期以来财政资金管理中的弊端,我国财政预算管理由"粗放型管理"向"科学化、精细化管理"转变。而现行财政管理模式难以实现财政资金精细化的管理目标,应当重新界定财政学和财务管理学的学科属性和理论内涵,本文通过分析"公共财政"和"政府财务"概念,根据财政资金运动流程和目标,提出应当基于公共管理理论借鉴私人部门的理财理念和方法在政府组织中建立财务管理体系,将政府组织的宏观管理和微观管理有效结合,精细化管理财政资金。

Due to the pressure of financial revenue and expenditure caused by international financial crisis, and the drawbacks in financial fund management, our country＇s budgetary management is turning from ＂extensive management＂ to ＂scientific, delicacy management＂. The paper analyzes the reasons why it is hard to realize the goal of the delicacy management of financial fund and defines the subject properties and theoretical connotations of finance and financial management. By discriminating between two concepts of ＂ public finance＂ and ＂government finance＂ and designing the procedure and goal of financial fund the author proposes that the financial management system should be constructed within the government organiza- tions. Based on the theory of public management and learning from the financing idea and method of private department, the author thinks that the government organization should integrate macro-management with micro-management in order to manage the financial fund with delicacy.