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dc.contributor.advisor李建发
dc.contributor.author张夕阳
dc.date.accessioned2016-02-14T03:00:00Z
dc.date.available2016-02-14T03:00:00Z
dc.date.issued2006-09-29 15:39:50.293
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28139
dc.description.abstract公共部门本应该以公众利益最大化为目标,履行依法筹集和使用公共资金的受托责任。但是,从现实来看,我国的公共部门并未能很好地依法履行此项责任,存在一系列严重的财务管理问题。其中,公共部门收入管理所存在的问题尤其突出,主要表现在:乱收费、乱摊派等屡禁不止,转移收入设置“小金库”、“账外账”等成为公共部门审计中屡查屡犯的问题。如何加强公共部门的收入治理,切实解决好这些问题已成为社会各方广泛关注的焦点。本文拟对我国公共部门收入治理问题进行尝试性的研究,在借鉴国际公共财务管理成功经验同时,并对如何完善我国公共部门收入治理提出一些建议。全文除前言外,共分五章对公共部门收入治理问题进行探讨。第一章,“公共部门...
dc.description.abstractPublic sector is an organization had served the society and had fulfilled the accountability raised and used money by law. However, as far as a series of serious finance problems is concerned, such as, raising charges by transgression, finance funds impropriated etc. Then, we can draw a conclusion it doesn’t fulfill the accountability faithfully. At present, the society focuses on how to resolve t...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=12726&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=12638
dc.subject公共部门
dc.subject收入
dc.subject治理
dc.subject公共财务管理
dc.subjectPublic Sector
dc.subjectRevenue
dc.subjectGovernance
dc.subjectPublic Financial Management
dc.title公共部门收入治理问题研究
dc.title.alternativeResearch on Public Sector Revenue Governance Issues
dc.typethesis
dc.date.replied2006-06-08
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200311071


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