【摘要】：預(yù)算績(jī)效管理是政府績(jī)效管理的重要組成部分,是西方績(jī)效預(yù)算理念與中國(guó)預(yù)算管理實(shí)踐相結(jié)合的產(chǎn)物。本文理論聯(lián)系實(shí)際,運(yùn)用邏輯推理等研究方法,對(duì)中國(guó)預(yù)算績(jī)效管理的內(nèi)涵、體系等進(jìn)行界定,對(duì)我國(guó)預(yù)算績(jī)效管理工作進(jìn)客觀評(píng)價(jià),對(duì)國(guó)外先進(jìn)理念進(jìn)行比較借鑒,研究提出了全面深化預(yù)算績(jī)效管理改革的框架體系和政策建議。 預(yù)算績(jī)效管理的概念界定、主要內(nèi)容等是課題研究的基礎(chǔ)。在科學(xué)界定預(yù)算績(jī)效管理內(nèi)涵基礎(chǔ)上,引入了新公共管理理論、委托-代理理論、公共產(chǎn)品理論等相關(guān)理論,奠定了開(kāi)展預(yù)算績(jī)效管理問(wèn)題研究的理論基礎(chǔ)。繼而深入分析了預(yù)算績(jī)效管理的起因,對(duì)其發(fā)展階段進(jìn)行了總結(jié),同時(shí),通過(guò)傳統(tǒng)文化背景、政府管理體制、行政管理能力、立法保障程度、預(yù)算透明度等分析發(fā)現(xiàn),當(dāng)前中國(guó)還不具備實(shí)施績(jī)效預(yù)算的基本條件,但可借鑒績(jī)效預(yù)算的理念和方法,對(duì)中國(guó)預(yù)算管理制度進(jìn)行改進(jìn)和完善,即全面推進(jìn)預(yù)算績(jī)效管理。這是中國(guó)預(yù)算管理的一個(gè)不可缺少、不可逾越的發(fā)展階段,也是中國(guó)當(dāng)前一個(gè)現(xiàn)實(shí)的必然選擇。 筆者從財(cái)政部、中央部門(mén)、地方財(cái)政部門(mén)三個(gè)層面,就中國(guó)的預(yù)算績(jī)效管理實(shí)踐進(jìn)行了總結(jié),對(duì)其管理模式、組織構(gòu)架、制度體系、全過(guò)程管理、基礎(chǔ)工作等內(nèi)容進(jìn)行了詳細(xì)介紹。在總結(jié)成效基礎(chǔ)上,概括了預(yù)算績(jī)效管理中存在的機(jī)制不健全、推進(jìn)不平衡、層面不深、質(zhì)量不高、應(yīng)用不足等諸多癥結(jié)性問(wèn)題,并從績(jī)效文化觀念、法律法規(guī)、預(yù)算透明度、績(jī)效指標(biāo)體系、信息化建設(shè)、管理體制及水平等方面,對(duì)其問(wèn)題產(chǎn)生的原因,進(jìn)行了深入探索。 各國(guó)的績(jī)效預(yù)算管理實(shí)踐為中國(guó)推行預(yù)算績(jī)效管理體制提供了寶貴的經(jīng)驗(yàn)。筆者對(duì)其它國(guó)家推行績(jī)效預(yù)算管理的目的、改革背景、執(zhí)行程序等問(wèn)題進(jìn)行了詳細(xì)描述,并與我國(guó)實(shí)踐加以對(duì)比。筆者認(rèn)為我國(guó)預(yù)算績(jī)效管理應(yīng)當(dāng)在行政改革、財(cái)政預(yù)算中長(zhǎng)期規(guī)劃、結(jié)果導(dǎo)向、評(píng)價(jià)體系設(shè)置、法律法規(guī)建設(shè)及信息透明度建設(shè)等方面采取改進(jìn)措施。 在此基礎(chǔ)上,對(duì)下一步中國(guó)全面推進(jìn)預(yù)算績(jī)效管理提出了政策建議。筆者認(rèn)為,預(yù)算績(jī)效管理是提高預(yù)算效率的可靠保證、全面提高政府管理水平的突破口、構(gòu)建和諧社會(huì)的必然選擇。按照全過(guò)程預(yù)算績(jī)效管理的要求,從績(jī)效目標(biāo)管理、績(jī)效運(yùn)行監(jiān)控、績(jī)效評(píng)價(jià)實(shí)施、評(píng)價(jià)結(jié)果應(yīng)用等四個(gè)層面,全面系統(tǒng)地構(gòu)建了預(yù)算績(jī)效管理框架體系,并從逐步拓展管理范圍和層次、深化預(yù)算管理制度改革、有效強(qiáng)化管理組織保障、建立健全管理制度體系等方面,設(shè)計(jì)了預(yù)算績(jī)效管理的路徑和對(duì)策。
[Abstract]:Budget performance management is an important part of government performance management. It is the result of the combination of western performance budget concept and Chinese budget management practice. This paper combines theory with practice, uses logical reasoning and other research methods, defines the connotation and system of China's budget performance management, evaluates the work of China's budget performance management objectively, and compares and draws lessons from foreign advanced concepts. This paper puts forward the framework system and policy recommendations for deepening the reform of budget performance management in an all-round way. The definition and main content of budget performance management are the basis of the research. On the basis of scientifically defining the connotation of budget performance management, this paper introduces new public management theory, principal-agent theory, public product theory and other relevant theories, which lays the theoretical foundation for the research of budget performance management. At the same time, through the traditional cultural background, the government management system, the administrative management ability, the legislative guarantee degree, the budget transparency and so on, the paper analyzes the causes of budget performance management. At present, China does not have the basic conditions to implement the performance budget, but we can use the concept and method of the performance budget for reference to improve and perfect the budget management system in China, that is, to promote the budget performance management in an all-round way. This is an indispensable and insurmountable development stage of China's budget management, and is also an inevitable choice in China's current reality. The author summarizes the practice of budget performance management in China from three levels: the Ministry of Finance, the central department and the local financial department, and makes a summary of its management mode, organizational framework, system, and whole process management. The basic work and other contents are introduced in detail. On the basis of summing up the results, the paper summarizes the existing problems in the budget performance management, such as the imperfect mechanism, the unbalanced promotion, the low level, the low quality, the insufficient application, and so on, and from the view of the performance culture, the laws and regulations, the budget transparency, etc. Performance index system, information construction, management system and level, etc. The practice of performance budget management in various countries has provided valuable experience for the implementation of budget performance management system in China. The author describes in detail the purpose, background and procedure of implementing the performance budget management in other countries, and compares it with the practice in our country. The author thinks that the improvement measures should be taken in administrative reform, medium and long term planning of financial budget, result orientation, setting up of evaluation system, construction of laws and regulations, construction of information transparency and so on. On this basis, the next step to promote budget performance management in China put forward policy recommendations. The author believes that budget performance management is a reliable guarantee to improve budget efficiency, a breakthrough to improve the level of government management, and an inevitable choice to build a harmonious society. According to the requirements of budget performance management in the whole process, the frame system of budget performance management is constructed systematically from four aspects: performance objective management, performance operation monitoring, performance evaluation implementation and evaluation result application. From the aspects of gradually expanding the scope and level of management, deepening the reform of budget management system, effectively strengthening the guarantee of management organization and establishing and perfecting the management system, this paper designs the path and countermeasures of budget performance management.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.3

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本文編號(hào)：2157473