本文選題：公共財政預(yù)算 + 績效評價　； 參考：《中央民族大學(xué)》2013年碩士論文

【摘要】：十六屆三中全會提出要建立預(yù)算績效評價體系以來,中央和各省、市、自治區(qū)積極開展試點工作,努力探索科學(xué)合理的財政預(yù)算績效評價路徑和模式,進行了以部門預(yù)算、國庫集中收付以及政府采購為標(biāo)志的公共財政改革,取得顯著成效。探索和構(gòu)建公共財政預(yù)算績效評價體系是行政管理體制改革的重要實踐,是提高政府工作的透明度和決策水平,改善政府工作效率的有效途徑,也是公共管理科學(xué)化的必然選擇。 隨著經(jīng)濟社會的發(fā)展,政府財政收支規(guī)�？焖僭鲩L的同時收支矛盾越來越突出。其根本原因在于政府公共財政預(yù)算效率不高。公共財政預(yù)算績效評價作為公共財政管理的核心內(nèi)容之一,其面臨的難題在于如何制定科學(xué)合理的指標(biāo)體系來客觀準(zhǔn)確度量政府公共財政預(yù)算的績效。通過加強公共財政預(yù)算績效評價,切實提高公共財政資金使用效率,有效緩解公共財政收支矛盾,推動科學(xué)發(fā)展,促進社會經(jīng)濟全面協(xié)調(diào)可持續(xù)發(fā)展。 本論文共分4部分： 第一章,公共財政預(yù)算績效評價概述。這部分是本論文的理論基礎(chǔ),主要介紹了公共財政、公共預(yù)算及公共財政預(yù)算績效評價的涵義、原則、特征,闡述了公共財政預(yù)算績效評價的相關(guān)理論基礎(chǔ)及研究現(xiàn)狀,并提出了構(gòu)建公共財政預(yù)算績效評價的必要性。 第二章,公共財政預(yù)算績效評價的程序、指標(biāo)體系的建立、評價方法等。提出了我國構(gòu)建公共財政績效評價體系的基本思路,是全文的重點。該部分從公共財政預(yù)算績效評價體系的程序、評價方法、指標(biāo)體系等方面,提出了我國公共財政預(yù)算績效評價體系的基本框架。 第三章,包頭市推進公共財政預(yù)算績效評價的現(xiàn)狀及存在的問題。深入調(diào)查研究包頭市公共財政預(yù)算績效評價現(xiàn)狀的基礎(chǔ)上,分析開展公共財政預(yù)算績效評價工作的意義及其具體實踐成效,最后詳細(xì)分析了存在的主要問題。 第四部分,完善包頭市公共財政預(yù)算績效評價的對策與建議。從公共財政預(yù)算績效評價的思想認(rèn)識、工作思路、制度建設(shè)、指標(biāo)和標(biāo)準(zhǔn)體系、績效問責(zé)制度、配套措施等幾個方面提出了對策建議和措施。
[Abstract]:Since the third Plenary session of the 16th CPC Central Committee proposed the establishment of a budget performance evaluation system, the central authorities, provinces, municipalities, and autonomous regions have actively carried out pilot work to explore a scientific and reasonable path and model of financial budget performance evaluation, and carried out departmental budgets. The public finance reform marked by the centralized collection and payment of treasury and government procurement has achieved remarkable results. Exploring and constructing the performance evaluation system of public finance budget is an important practice in the reform of administrative management system. It is an effective way to improve the transparency and decision-making level of government work and improve the efficiency of government work. It is also the inevitable choice of scientific public management. With the development of economy and society, the contradiction between revenue and expenditure becomes more and more prominent while the scale of government revenue and expenditure increases rapidly. The fundamental reason lies in the inefficiency of the government's public finance budget. Performance evaluation of public finance budget is one of the core contents of public finance management. The problem it faces lies in how to make a scientific and reasonable index system to measure the performance of government public finance budget with objective accuracy. By strengthening the performance evaluation of public finance budget, we can effectively improve the efficiency of public finance funds, effectively alleviate the contradiction of public finance revenue and expenditure, promote scientific development, and promote the overall coordinated and sustainable development of social economy. This thesis is divided into four parts: The first chapter is an overview of performance evaluation of public finance budget. This part is the theoretical basis of this paper, mainly introduces the public finance, public budget and public finance budget performance evaluation of the meaning, principles, characteristics, elaborated the performance evaluation of public finance budget related theoretical basis and research status. It also puts forward the necessity of constructing performance evaluation of public finance budget. The second chapter, the public finance budget performance appraisal procedure, the index system establishment, the appraisal method and so on. This paper puts forward the basic idea of constructing the performance evaluation system of public finance in China, which is the focal point of this paper. This part puts forward the basic framework of the performance evaluation system of public finance budget in China from the aspects of the procedure, the evaluation method and the index system of the performance evaluation system of the public finance budget. The third chapter, Baotou city promotes the public finance budget performance appraisal present situation and the existence question. On the basis of investigating and studying the present situation of performance evaluation of public finance budget in Baotou city, this paper analyzes the significance and practical effect of the performance evaluation of public finance budget, and finally analyzes the main problems in detail. The fourth part, perfect Baotou city public finance budget performance appraisal countermeasure and suggestion. This paper puts forward some countermeasures and measures from the aspects of thinking, working train of thought, system construction, index and standard system, performance accountability system and supporting measures of public finance budget performance evaluation.
【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.7

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