本文選題：項(xiàng)目支出 + 績(jī)效預(yù)算��； 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：隨著政府公共職能的不斷完善,部門預(yù)算改革的腳步不斷加快,推行政府績(jī)效管理制度、建立預(yù)算績(jī)效評(píng)價(jià)體系是我國(guó)政府深化財(cái)政體制改革的必經(jīng)之路。公共資源如何實(shí)現(xiàn)綜合效益的最大化,有限的財(cái)政資金如何滿足不斷增長(zhǎng)的經(jīng)費(fèi)需求與財(cái)政保障,這些問題都進(jìn)一步推動(dòng)了績(jī)效理念與預(yù)算管理的不斷融合。建立科學(xué)務(wù)實(shí)的預(yù)算績(jī)效評(píng)價(jià)體系,是解決公共資源配置效率低下的關(guān)鍵舉措,是約束監(jiān)督政府支出行為的重要抓手,也是促進(jìn)預(yù)算經(jīng)費(fèi)管理水平向精細(xì)化、高效化發(fā)展的有效途徑。國(guó)稅系統(tǒng)承擔(dān)著為國(guó)收稅、為民聚財(cái)?shù)臍v史使命,是我國(guó)重要的行政部門,本文以一個(gè)基層國(guó)稅部門——LA市國(guó)稅局為研究對(duì)象,對(duì)其預(yù)算績(jī)效評(píng)價(jià)體系展開研究。首先,本文對(duì)國(guó)內(nèi)外預(yù)算績(jī)效管理理論和預(yù)算績(jī)效評(píng)價(jià)流程進(jìn)行了歸納和研究,探索了預(yù)算績(jī)效理論的變革和發(fā)展趨勢(shì);其次,本文對(duì)LA市國(guó)稅局預(yù)算績(jī)效評(píng)價(jià)的現(xiàn)狀進(jìn)行了探究,發(fā)現(xiàn)其在預(yù)算績(jī)效評(píng)價(jià)工作存在諸多問題,如稅務(wù)人員對(duì)績(jī)效評(píng)價(jià)工作不重視、績(jī)效評(píng)價(jià)的機(jī)制缺失以及評(píng)價(jià)的監(jiān)督反饋?zhàn)饔貌幻黠@等,并深入地分析了造成這些問題的原因,如績(jī)效觀念的淡化、相關(guān)規(guī)章制度的缺失以及專業(yè)人才的缺乏等。再次,本文在提出問題和分析原因的基礎(chǔ)上提出重建LA市國(guó)稅局預(yù)算績(jī)效評(píng)價(jià)體系的課題。以國(guó)稅系統(tǒng)預(yù)算支出績(jī)效評(píng)價(jià)的基本原則為基準(zhǔn),以預(yù)算支出的流程為主線,按照"投入-過程-產(chǎn)出-效果"四大環(huán)節(jié)設(shè)計(jì)出LA市國(guó)稅局稽查辦案項(xiàng)目支出預(yù)算績(jī)效評(píng)價(jià)的24項(xiàng)具體指標(biāo)績(jī)效指標(biāo),對(duì)其中的定性指標(biāo)和定量指標(biāo)分別設(shè)置科學(xué)合理的評(píng)價(jià)標(biāo)準(zhǔn),并運(yùn)用層次分析法設(shè)置指標(biāo)權(quán)重,最終通過完整的預(yù)算績(jī)效評(píng)價(jià)體系得出LA市國(guó)稅局稽查辦案項(xiàng)目預(yù)算績(jī)效評(píng)價(jià)的總得分。構(gòu)建科學(xué)合理的項(xiàng)目支出預(yù)算評(píng)價(jià)體系,使得評(píng)價(jià)對(duì)象在預(yù)算支出中存在的問題被精準(zhǔn)地追蹤定位,資金產(chǎn)出的潛力充分挖掘,進(jìn)一步推動(dòng)了部門預(yù)算制度朝著法制化、高效化的方向改革,促使各個(gè)部門積極探索建立科學(xué)的績(jī)效評(píng)價(jià)制度,在全社會(huì)營(yíng)造培育健康的績(jī)效觀念。評(píng)價(jià)體系的建立還要與績(jī)效目標(biāo)制定、執(zhí)行過程監(jiān)督、評(píng)價(jià)結(jié)果運(yùn)用等環(huán)節(jié)相互輔助、相互映襯,將正確的績(jī)效理念始終貫穿其中,逐步實(shí)現(xiàn)預(yù)算資金高效化、財(cái)務(wù)精細(xì)化的要求。目前,基層國(guó)家稅務(wù)局績(jī)效評(píng)價(jià)工作尚處于起步階段,在制度與流程上都不夠成熟,希望通過本文對(duì)LA市國(guó)家稅務(wù)局項(xiàng)目支出績(jī)效評(píng)價(jià)指標(biāo)體系的構(gòu)建,可以給基層稅務(wù)機(jī)關(guān)項(xiàng)目支出績(jī)效評(píng)價(jià)模式提供有效借鑒。
[Abstract]:With the continuous improvement of the government's public functions and the quickening pace of the departmental budget reform, it is the only way for our government to deepen the reform of the financial system by carrying out the government performance management system and establishing the budget performance evaluation system. How to maximize the comprehensive benefits of public resources and how the limited financial funds to meet the increasing demand for funds and financial security, these problems have further promoted the continuous integration of performance concepts and budget management. The establishment of a scientific and pragmatic budget performance evaluation system is a key measure to solve the low efficiency of public resource allocation, an important grasp to restrain and supervise the government expenditure behavior, and also promotes the level of budget and funds management to be refined. The effective way of high efficiency development. The national tax system undertakes the historical mission of collecting taxes for the country and collecting wealth for the people. It is an important administrative department of our country. This paper studies the budget performance evaluation system of LA Municipal Internal Revenue Bureau, a grass-roots tax department. First of all, this paper summarizes and studies the theory of budget performance management and the process of budget performance evaluation at home and abroad, and explores the reform and development trend of budget performance theory. This paper probes into the present situation of the budget performance evaluation of LA Municipal Internal Revenue Bureau, and finds that there are many problems in the budget performance evaluation, such as the tax personnel do not attach importance to the performance evaluation, The mechanism of performance evaluation and the function of supervision and feedback are not obvious, and the causes of these problems are deeply analyzed, such as the desalination of performance concept, the absence of relevant rules and regulations, and the lack of professionals. Thirdly, this paper puts forward the task of rebuilding the budget performance evaluation system of the LA Municipal Internal Revenue Bureau on the basis of the problems and the analysis of the reasons. Based on the basic principles of performance evaluation of budget expenditure in the tax system, the main line is the process of budget expenditure. According to the "input-process-output-effect" four links, 24 specific index performance indicators are designed to evaluate the budget performance of the audit project expenditure of LA Municipal Internal Revenue Bureau. Set up scientific and reasonable evaluation standard for qualitative index and quantitative index respectively, and use AHP to set up index weight. Finally, through the complete budget performance evaluation system, the total score of the project budget performance evaluation of LA City Internal Revenue Bureau audit and handling cases is obtained. The construction of a scientific and reasonable budget evaluation system for project expenditure makes the problems existing in the budget expenditure of the evaluation objects accurately tracked and located, and the potential of the capital output is fully exploited, which further promotes the legalization of the departmental budget system. The reform in the direction of high efficiency urges all departments to actively explore the establishment of a scientific performance evaluation system and to create a healthy performance concept in the whole society. The establishment of evaluation system and performance goal formulation, implementation process supervision, evaluation results application and other links to complement each other, the correct performance concept is always running through it, and gradually achieve high efficiency of budget funds. Financial refinement requirements. At present, the performance evaluation of the basic State Taxation Bureau is still in its infancy, and it is not mature enough in the system and process. I hope to construct the performance evaluation index system of the project expenditure of the National Taxation Bureau of LA through this paper. It can provide effective reference for the evaluation model of project expenditure performance of tax authorities at the grass-roots level.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.3;F810.6

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