本文關(guān)鍵詞：基于平衡計分卡理論我國地方財政支出績效評價體系的構(gòu)建　出處：《安徽大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財政支出 績效評價 平衡計分卡

【摘要】：隨著改革開放的深入推進,我國國民收入水平翻了幾番,日益增長的社會財富和日趨不均衡的財富分配成為社會矛盾較為尖銳的一個部分。政府的資源配置作用于是顯得格外重要,傳統(tǒng)的財政支出管理模式已經(jīng)不能夠適應(yīng)社會公眾的需求。人們越來越關(guān)注政府工作的效率和公共財政的透明度。同時,稅收制度的變革,營改增、地方債等一系列問題使得地方政府的財政問題一直處在壓力頗大的狀態(tài),財政資金使用中的浪費,資源應(yīng)用效率低下等問題接踵而來,建立健全我國財政支出績效評價體系迫在眉睫。本文首先從整體上對論文進行了概述,介紹了本文的研究背景和研究意義、分析了相關(guān)領(lǐng)域的國內(nèi)外研究現(xiàn)狀,從財政支出績效評價工作最基本的理論開始,概述了“績效”“績效評價”“地方財政支出績效評價”“成本效益分析”“新公共管理理論”“受托責(zé)任體制理論”“3E原則”等相關(guān)理論,并介紹了我國目前地方財政支出績效評價的相關(guān)流程,應(yīng)用方法,運用了文獻綜述法,比較分析法,實證分析法來基于平衡計分卡的理論框架對我國地方財政支出績效評價研究進行分析。通過對比分析我國地方財政支出績效評價現(xiàn)狀與西方國家財政支出績效評價的歷程,借鑒西方國家在財政支出績效評價領(lǐng)域成功的地方,將西方國家20世紀(jì)最偉大的戰(zhàn)略創(chuàng)造之一“平衡計分卡”理論引入到財政支出績效評價指標(biāo)設(shè)計中來。 平衡計分卡作為21世紀(jì)最重要的十大管理工具之一,最初產(chǎn)生于20世紀(jì)90年代的企業(yè)績效評價研究,后來經(jīng)過學(xué)者的不斷補充和完善,如今已經(jīng)具備了比較成型而完整的理論體系。20世紀(jì)末,在西方國家新公共管理理論浪潮的推動下,平衡計分卡被引用至各級政府、公共部門、社會團體及其他非營利組織的工作中,發(fā)揮了極其重要的作用。21世紀(jì)以來,平衡計分卡被我國很多企業(yè)引入進企業(yè)管理的模塊,并得到了迅速的推廣。同時,地方政府也開始摸索平衡計分卡理論對于我國財政支出績效評價的應(yīng)用。 本文根據(jù)平衡計分卡財務(wù)經(jīng)濟、內(nèi)部管理、公眾滿意度和學(xué)習(xí)成長四個方面設(shè)計了一組績效評價指標(biāo)。最后在案例分析的部分,以安徽省為例,依據(jù)數(shù)據(jù)可得性,設(shè)計了安徽省16各地市各12個指標(biāo),利用主成分分析法進行模型分析,得出實證結(jié)論,并根據(jù)實證結(jié)論對我過地方財政支出績效評價體系的發(fā)展提出了一點建議。
[Abstract]:With the deepening of reform and opening-up, China's national income level more than doubled, increasing social wealth and the more uneven distribution of wealth has become a part of the sharp social contradictions. The role of government and the allocation of resources is particularly important, the traditional financial expenditure management model has been unable to adapt to the needs of the public. People pay more attention to the government's work efficiency and the transparency of public finances. At the same time, the reform of the tax system, replacing business tax with value-added tax(VAT), a series of problems such as local debt makes the question of local government finance has been in a state of considerable pressure, waste in the use of fiscal funds, low efficiency of resource application on problems, establishing and perfecting the China's fiscal expenditure performance evaluation system is imminent. This paper overall summarizes the thesis, introduces the research background and significance of the research, analysis The research status of related fields at home and abroad, starting from the fiscal expenditure performance evaluation theory is the most basic work, the "performance" and "performance evaluation" and "local fiscal expenditure performance evaluation" and "cost benefit analysis" and "the theory of new public management" and "accountability system theory" "3E principle" and other related theories, and introduces the the related process, China's current local fiscal expenditure performance evaluation method, uses the methods of literature review, comparative analysis, empirical analysis to the theory of balance score card analysis of China's local fiscal expenditure performance evaluation based on. Through the comparative analysis of history of China's local fiscal expenditure performance evaluation of the status quo and the western countries the performance evaluation of financial expenditure, to learn from the western countries in the field of financial expenditure performance evaluation will be successful, the western countries in twentieth Century the greatest creation of a strategy The "balanced scorecard" theory is introduced into the design of the performance evaluation index of financial expenditure.
The Balanced Scorecard as one of the ten most important management tools in twenty-first Century, research on enterprise performance evaluation was first produced in 1990s, after the continuous supplement and improvement of scholars, now have already formed a complete theoretical system of.20 at the end of the century, the new public management theory in promoting the tide of western countries, the balanced scorecard is reference to all levels of government, public departments, social organizations and other non-profit organizations work, has played an extremely important role in the.21 century, the balanced scorecard is a lot of enterprises of our country introduced into the enterprise management module, and obtained a rapid promotion. At the same time, the application of the local government has also begun to explore the theory of Balanced Scorecard for China's fiscal expenditure performance evaluation.
According to the Balanced Scorecard financial, internal management, public satisfaction and learning and growth four aspects of the design of a set of performance evaluation index. Finally, in the part of case analysis, taking Anhui Province as an example, according to data availability, the design of 16 in Anhui province around the city of the 12 indicators, analysis by model analysis the main components, draw conclusions, and puts forward some suggestions according to the empirical conclusion development of local fiscal expenditure performance evaluation system for me.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45

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本文編號：1370588