本文選題：支農(nóng)資金　切入點(diǎn)：預(yù)算績效管理　出處：《廣西大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：玉林市是廣西的農(nóng)業(yè)大市,農(nóng)業(yè)資源豐富,一直以來,玉林的農(nóng)業(yè)在廣西具有舉足輕重的地位,農(nóng)業(yè)發(fā)展水平領(lǐng)跑廣西。玉林市歷來都很注重對支農(nóng)資金的投入,將玉林市農(nóng)業(yè)未來發(fā)展的目標(biāo)定位為“創(chuàng)建廣西現(xiàn)代化農(nóng)業(yè)示范市”。財政資金的支持是玉林市農(nóng)業(yè)發(fā)展的重要保障,如何發(fā)揮財政支農(nóng)資金的效益,如何管理好財政支農(nóng)資金,是玉林市面臨的迫切問題。作為財政資金的一部分,支農(nóng)資金的管理同樣面臨著支出效益不高的現(xiàn)象,仍然有很多單位將重點(diǎn)放在資金的取得上,而忽視了資金的使用效益,對財政支農(nóng)資金造成了極大浪費(fèi)。如何完善財政支農(nóng)資金的管理,提高支出的績效水平,更好將有關(guān)支農(nóng)政策落實(shí)到位,是我們當(dāng)前的一項重任。 預(yù)算績效管理是財政科學(xué)化精細(xì)化管理的一項重要內(nèi)容,也是財政管理將來的發(fā)展方向。近年來,玉林市財政局為順應(yīng)形勢發(fā)展,提高財政資金的使用效益,不斷強(qiáng)化績效管理理念,積極研究和不斷探索財政項目的績效管理,推動預(yù)算績效管理試點(diǎn)工作的實(shí)施。但是,玉林市的預(yù)算績效管理試點(diǎn)工作還處于初級階段。在財政支農(nóng)資金預(yù)算績效管理方面,只是選取了個別項目進(jìn)行試點(diǎn),在指標(biāo)設(shè)置、工作流程等方面還存在不足之處。并且,選取的試點(diǎn)項目只是支農(nóng)項目中的某種類型,并不能作為所有支農(nóng)項目的代表。 本文通過分析玉林市近年來財政支農(nóng)資金投入和支出的管理,及實(shí)施預(yù)算績效試點(diǎn)的情況,借鑒國內(nèi)外的成功經(jīng)驗(yàn),提出完善玉林市財政支農(nóng)資金預(yù)算績效管理的政策建議。
[Abstract]:Yulin city is a big agricultural city in Guangxi, rich in agricultural resources, has been the agriculture of Yulin has a pivotal position in Guangxi, leading the level of agricultural development in Guangxi. The city of Yulin has always been a lot of emphasis on agriculture capital investment, the future development of Yulin City Agricultural goal is "to create the Guangxi modern agriculture demonstration city". The fiscal support is an important guarantee for the development of agriculture in Yulin City, how to play the financial funds for agriculture benefits, how to manage the financial funds for agriculture, is an urgent problem faced by Yulin city. As a part of financial funds, fund management is also facing expenditure efficiency is not high. There are still many units will be the focus in the financing, while ignoring the efficiency of capital use, resulting in a great waste of financial funds for agriculture. How to improve the financial expenditure management, improve expenditure performance Level, better to implement the policy of supporting agriculture, is one of our current responsibilities.
Budget performance management is an important content of financial scientific fine management, which is the trend of financial management in the future. In recent years, the Yulin Municipal Bureau of finance to meet the development of the situation, to improve the efficiency in the use of fiscal funds, strengthen the concept of performance management, actively study and continuously explore the performance management of financial budget of the project, to promote the implementation of the work the performance management pilot. However, budget performance management pilot in Yulin city is still in the primary stage. In fiscal budget management, only selected individual pilot projects, in the index setting, work flow and other aspects there are still shortcomings. Also, the pilot projects selected only in certain types of agriculture projects. And not as a representative of all agriculture projects.
Based on the analysis of recent years' management and investment performance of financial support for agriculture in Yulin, and the implementation of budget performance pilot program, this paper draws on successful experience at home and abroad, and puts forward policy recommendations for improving budget performance management of Yulin's financial support for agriculture.

【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.8

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本文編號：1628593