本文選題：政府預算支出　切入點：民生改善預算支出　出處：《西安電子科技大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著民生問題受到越來越多的重視，民生改善方面的預算支出占財政總預算支出的比例逐年增長。政府在民生改善方面的巨額財政投入是否真正用于民生，是否達到了預期的效果，老百姓的生活水平是否真的有所提高，這些都需要對政府的民生改善預算進行績效考核。因此，，概括我國民生改善預算支出的實踐，分析現(xiàn)狀，找準問題所在，收集預算數(shù)據(jù)進行實證分析，針對當前所存在的問題提出相應的對策，不斷提高我國政府民生改善預算支出績效，具有十分重要的意義。 本文是對民生改善方面的政府預算支出績效進行評價分析，文章首先歸納了國內(nèi)外學者的研究成果，概括了民生改善預算支出和政府預算支出績效的相關理論和概念，總結了我國政府民生改善預算支出績效評價的現(xiàn)狀，揭示出目前我國在民生改善預算支出績效評價方面存在的問題。在此基礎上，采用數(shù)據(jù)包絡模型將我國31個省（市、直轄市）作為決策單元，從時間和空間兩個維度上進行實證評價。 結果顯示：我國31個�。ㄖ陛犑�、自治區(qū)）的政府民生改善預算支出績效具有時間和空間差異性，即隨著時間的推進，各省市的民生改善預算支出績效有一定的進步，同時，由于各省市之間預算投入和政府管理方面的差異，民生改善預算支出績效呈現(xiàn)出雁行形態(tài)和區(qū)域梯度性。在以上工作的基礎上，本文分析了我國政府民生改善預算支出績效評價存在的問題，對完善政府民生改善預算支出績效評價給出了相關的政策建議。
[Abstract]:As more and more attention has been paid to people's livelihood issues, the proportion of budget expenditure on people's livelihood improvement to the total budget expenditure has increased year by year. Is the huge amount of government expenditure on people's livelihood really going to people's livelihood? Whether the expected effect has been achieved, whether the living standards of ordinary people have really been improved, all of which need to be assessed on the performance of the government's budget for people's livelihood improvement. Therefore, summarize the practice of budget expenditure for the improvement of people's livelihood in our country, and analyze the current situation. To find out where the problem lies, to collect the budget data for empirical analysis, to put forward the corresponding countermeasures against the existing problems, and to improve the performance of budget expenditure of our government, it is of great significance to continuously improve the people's livelihood of our government. This paper evaluates and analyzes the performance of government budget expenditure in people's livelihood improvement. Firstly, it summarizes the research results of scholars at home and abroad, and summarizes the relevant theories and concepts of budget expenditure and government budget expenditure performance of people's livelihood improvement. This paper summarizes the present situation of the performance evaluation of the government's budget expenditure for improving the people's livelihood, and reveals the existing problems in the performance evaluation of the budget expenditure for the improvement of the people's livelihood. On this basis, the data envelopment model is used to evaluate the performance of the 31 provinces (cities) of our country. As a decision-making unit, an empirical evaluation is carried out from two dimensions of time and space. The results show that the improvement of budget expenditure performance of 31 provinces (municipalities directly under the Central Government, autonomous regions) has time and space differences, that is, with the progress of time, the people's livelihood improvement budget expenditure performance of provinces and cities has made some progress, at the same time, Due to the differences in budget input and government management among provinces and cities, the performance of improving budget expenditure by people's livelihood shows a wild goose pattern and a regional gradient. On the basis of the above work, This paper analyzes the problems existing in the performance evaluation of the government's budget expenditure for improving the people's livelihood of our country, and gives some relevant policy recommendations to improve the performance evaluation of the government's livelihood improvement budget expenditure.
【學位授予單位】：西安電子科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.45;D67

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