本文選題：財(cái)政績效　切入點(diǎn)：績效評價(jià)　出處：《電子科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)政績效評價(jià)以結(jié)果為導(dǎo)向,關(guān)注財(cái)政資金投入的產(chǎn)出與結(jié)果,強(qiáng)調(diào)部門單位的責(zé)任和效率,是多種現(xiàn)代管理理論和科學(xué)方法在財(cái)政公共管理上的綜合應(yīng)用。20世紀(jì)80年代以來,以績效評價(jià)為手段、以結(jié)果為導(dǎo)向的財(cái)政績效已廣泛運(yùn)用于西方發(fā)達(dá)國家并發(fā)揮著積極的作用。近年,隨著信息技術(shù)的高速發(fā)展、政府支出規(guī)模的不斷擴(kuò)大、政府公共支出管理透明度的不斷提升,財(cái)政績效管理也逐步被發(fā)展中國中家所采用。在我國,隨著公共財(cái)政改革的不斷深入發(fā)展,人民群眾對政府財(cái)政支出的科學(xué)決策,對提高財(cái)政資金的使用效益等都提出更高的要求,各級財(cái)政部門也開始越來越重視財(cái)政績效管理工作,并且不斷進(jìn)行試點(diǎn)改革。但是,由于財(cái)政績效評價(jià)在我國是一項(xiàng)新生事物,改革難度大、涉及面廣,難免存在諸如法律保障不足、績效管理實(shí)施主體責(zé)任意識(shí)不強(qiáng)、制度建設(shè)還不完善等問題。2013年以來,S市長達(dá)20多年的財(cái)政高速增長局面發(fā)生轉(zhuǎn)變,財(cái)政收入減速明顯,由持續(xù)多年的高增速驟然下降,財(cái)政增速大幅下降與部門財(cái)力切割和固化的“頑疾”相疊加,財(cái)政收支結(jié)構(gòu)調(diào)整完全失去彈性能力,財(cái)政面臨嚴(yán)重的分配困局,財(cái)政分配更是雪上加霜,捉襟見肘。然而,這樣一個(gè)背景正是化“收入減速之�！睘椤捌平庳�(cái)力切割固化”的好時(shí)機(jī),是通過推進(jìn)財(cái)政績效管理工作進(jìn)一步提高專項(xiàng)資金支出效果,提高政府公共服務(wù)管理水平的好時(shí)機(jī)。為此,找出S市財(cái)政績效評價(jià)工作中的問題與不足,研究探索改進(jìn)S市財(cái)政績效評價(jià)工作措施這個(gè)課題具有重要的理論與現(xiàn)實(shí)意義。本論文首先從績效評價(jià)概念和特點(diǎn)入手,闡述了績效評價(jià)在公共財(cái)政資金管理中的涵義,介紹了財(cái)政資金績效評價(jià)的主要方法和本文相關(guān)理論依據(jù)。然后,對S市實(shí)施財(cái)政績效的現(xiàn)狀進(jìn)行了深入的分析,梳理做法、總結(jié)經(jīng)驗(yàn)、剖析問題及成因。最后,結(jié)合S市實(shí)際情況,對如何改進(jìn)中山市財(cái)政績效評價(jià)進(jìn)行探討,提出了相關(guān)的對策建議。
[Abstract]:The evaluation of financial performance is results-oriented, pays close attention to the output and result of financial investment, and emphasizes the responsibility and efficiency of departments and units. It is a comprehensive application of various modern management theories and scientific methods in public financial management since 80s. In recent years, with the rapid development of information technology, the scale of government expenditure continues to expand with the rapid development of information technology. With the increasing transparency of the government's public expenditure management, financial performance management is gradually adopted by the developing countries. In our country, with the continuous development of the public finance reform, the masses of the people make scientific decisions on the government's fiscal expenditure. The financial departments at all levels have also begun to pay more and more attention to the performance management of finance, and have continuously carried out pilot reforms. As financial performance evaluation is a new thing in our country, it is difficult to reform and involves a wide range of aspects. It is inevitable that there is insufficient legal protection and a weak sense of responsibility in the implementation of performance management. Since 2013, the rapid fiscal growth of the city has changed, the fiscal revenue has slowed down significantly, and the rapid growth rate of the city has dropped sharply from the high growth rate that has continued for many years. The sharp decline in financial growth is superimposed by the "stubborn disease" of cutting and solidifying departmental financial resources, and the adjustment of the structure of fiscal revenues and expenditures is completely inelastic. The financial sector is facing serious difficulties in distribution, and the financial distribution is even worse and stretched. However, Such a background is a good time to turn "the danger of income deceleration" to "break through the solidification of financial cutting", and to further improve the effect of special fund expenditure through the promotion of financial performance management. In order to improve the management level of government public service, this paper finds out the problems and shortcomings in the evaluation of financial performance in S city. It is of great theoretical and practical significance to study and explore the measures to improve the financial performance evaluation of S city. Firstly, this paper starts with the concept and characteristics of performance evaluation, and expounds the meaning of performance evaluation in the management of public finance funds. This paper introduces the main methods of financial fund performance evaluation and the relevant theoretical basis of this paper. Then, it makes a deep analysis of the current situation of financial performance in S city, summarizes the experience, analyzes the problems and causes. Based on the actual situation of S city, this paper probes into how to improve the financial performance evaluation of Zhongshan City, and puts forward some relevant countermeasures and suggestions.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.2

【共引文獻(xiàn)】

相關(guān)期刊論文 前1條

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相關(guān)博士學(xué)位論文 前3條

1 劉洲;財(cái)政支出的法律控制研究[D];西南政法大學(xué);2011年

2 鄭彬;地方政府軟預(yù)算約束的比較研究[D];遼寧大學(xué);2013年

3 萬平;中國公眾參與預(yù)算研究[D];南開大學(xué);2013年

相關(guān)碩士學(xué)位論文 前3條

1 張曉方;基于績效視角的廣東公共預(yù)算編制模式改革研究[D];廣東財(cái)經(jīng)大學(xué);2014年

2 于帥可;省級地方公共財(cái)政支出效率分析[D];西南財(cái)經(jīng)大學(xué);2014年

3 史正強(qiáng);財(cái)政支出預(yù)算控制法律問題研究[D];湖南大學(xué);2014年

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本文編號：1580512