發(fā)布時(shí)間：2018-09-03 08:54

【摘要】：財(cái)政是國(guó)家治理的基礎(chǔ)和重要支柱。預(yù)算績(jī)效管理是財(cái)政管理科學(xué)化、規(guī)范化、信息化的重要內(nèi)容,是建設(shè)現(xiàn)代法治政府的應(yīng)有之義。20世紀(jì)70年代以來(lái),為進(jìn)一步解決財(cái)政赤字危機(jī)與政府公共信任問(wèn)題,積極應(yīng)對(duì)經(jīng)濟(jì)全球化、科技信息化引發(fā)的競(jìng)爭(zhēng)挑戰(zhàn),美國(guó)、英國(guó)、澳大利亞等西方發(fā)達(dá)國(guó)家相繼大力推行預(yù)算績(jī)效管理改革,提高了公共財(cái)政資金使用效率,引領(lǐng)著國(guó)際預(yù)算績(jī)效管理改革的發(fā)展方向。青島市自2008年預(yù)算績(jī)效管理工作啟動(dòng)以來(lái),以專項(xiàng)資金績(jī)效評(píng)價(jià)為突破口,按照“先易后難、由點(diǎn)及面、穩(wěn)步推進(jìn)”的思路,逐步擴(kuò)大績(jī)效評(píng)價(jià)范圍,扎實(shí)推進(jìn)全過(guò)程預(yù)算績(jī)效管理,取得了一定的成績(jī)。本文從公共預(yù)算、預(yù)算績(jī)效管理理論等基礎(chǔ)出發(fā),結(jié)合比較研究、案例分析等方法,圍繞青島市財(cái)政預(yù)算績(jī)效管理改革工作進(jìn)行了全方位、多角度的剖析。同時(shí),針對(duì)績(jī)效管理觀念尚不牢固、績(jī)效結(jié)果反饋應(yīng)用水平較低、財(cái)政資金分配方式尚不規(guī)范、信息化程度有待提高、缺乏專業(yè)化人才隊(duì)伍、績(jī)效評(píng)價(jià)指標(biāo)體系有待健全等方面存在的問(wèn)題。通過(guò)學(xué)習(xí)借鑒世界部分發(fā)達(dá)經(jīng)濟(jì)體及國(guó)內(nèi)部分地區(qū)公共部門先進(jìn)預(yù)算績(jī)效管理改革經(jīng)驗(yàn),提出了強(qiáng)化理論制度研究、以點(diǎn)帶面逐步推廣、完善績(jī)效目標(biāo)框架、健全績(jī)效評(píng)價(jià)體系、重視評(píng)價(jià)結(jié)果應(yīng)用、推行跨年度預(yù)算平衡機(jī)制、完善績(jī)效管理技術(shù)體系等建議,對(duì)于地方公共部門探索預(yù)算績(jī)效管理具有一定的指導(dǎo)意義和實(shí)踐價(jià)值。
[Abstract]:Finance is the foundation and important pillar of national governance. Budget performance management is an important content of scientific, standardized and informational financial management. It is the proper meaning of building a modern government ruled by law. Since the 1970s, in order to further solve the crisis of fiscal deficit and the public trust of the government, budget performance management is an important part of the construction of a modern government ruled by law. In response to the competitive challenges caused by economic globalization and information technology, the United States, the United Kingdom, Australia and other western developed countries have vigorously implemented budget performance management reforms, which have improved the efficiency of the use of public financial funds. Leading the international budget performance management reform development direction. Since the launch of budget performance management in 2008, Qingdao has gradually expanded the scope of performance evaluation by taking the performance evaluation of special funds as a breakthrough, according to the idea of "easy first, difficult after difficult, advancing steadily from point and area". Solid progress in the whole process of budget performance management, has made certain achievements. Based on the theory of public budget and budget performance management, combined with comparative study and case study, this paper analyzes the reform of financial budget performance management in Qingdao from all directions and angles. At the same time, the concept of performance management is not firm, the application level of performance result feedback is low, the allocation of financial funds is not standardized, the degree of information needs to be improved, and the professional talents are lacking. Performance evaluation index system to be sound and other aspects of the problems. By learning from the experience of the advanced budget performance management reform in some developed economies and parts of China, this paper puts forward to strengthen the research on the theory and system, to popularize it step by step, and to perfect the performance target framework. Improving the performance evaluation system, attaching importance to the application of evaluation results, promoting the cross-annual budget balance mechanism, and perfecting the performance management technical system have certain guiding significance and practical value for the local public sector to explore budget performance management.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.3

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本文編號(hào)：2219497