本文選題：財政支出　切入點：績效評價　出處：《遼寧大學(xué)》2017年碩士論文

【摘要】：改革開放以來,我國國民收入水平不斷攀升,隨之社會財富分配不均等社會問題越發(fā)尖銳,政府調(diào)節(jié)經(jīng)濟(jì)、配置資源、穩(wěn)定社會的作用越來越凸顯。近幾年我國政府方面廣泛推行積極的財政政策,推進(jìn)財稅體制的改革,公眾方面公民素質(zhì)和民主意識逐漸增強(qiáng),建設(shè)高效、清廉、公平的政府的呼聲高漲,我國開始重視財政管理體系的建設(shè)。創(chuàng)建科學(xué)的財政支出績效評價體系對提高政府工作效率、提升公眾滿意度、穩(wěn)定社會發(fā)展有著重要意義。平衡計分卡作為一種企業(yè)績效管理工具于1992年問世,被評為21世紀(jì)最重要的十大管理工具之一。美國管理學(xué)者美國學(xué)者Kaplan和Norton在《平衡計分卡:驅(qū)動績效評估體系》中首次提出:平衡計分卡從企業(yè)的愿景與戰(zhàn)略出發(fā),從內(nèi)部財務(wù)、企業(yè)客戶、內(nèi)部流程、學(xué)習(xí)成長四個角度建立指標(biāo)體系,用于對企業(yè)績效的全面權(quán)衡和綜合評價。隨著平衡計分卡理論的不斷完善,引起了政府財政績效管理的廣泛關(guān)注。在西方大多數(shù)國家,平衡計分卡已經(jīng)作為財政支出績效評價的工具并取得了顯著的成效,由于政策、國情的差異,我國財政支出績效評價大多仍局限于傳統(tǒng)的評價體系。本文首先闡述了 X財政支出項目原本的績效評價方法,案例原本采用的是政府頒布財政支出績效評價相關(guān)的管理辦法,該管理辦法提供的指標(biāo)框架包括三個一級指標(biāo)分別為項目決策、項目管理、項目績效。我國的財政支出績效評價理論和實踐已經(jīng)略有成效,但仍存在沒有充分突出財政的多重目的性、指標(biāo)體系缺乏立體性等局限。平衡計分卡立足于長遠(yuǎn)愿景和戰(zhàn)略,著眼于有利于實現(xiàn)總體目標(biāo)的驅(qū)動因素,其特點在于指標(biāo)體系的平衡性。本文研究了平衡計分卡用于蔡振支出績效評價的優(yōu)勢以及修正,并以X財政支出項目為例,依據(jù)項目目標(biāo)重建指標(biāo)體系,并采用德爾菲法為各項指標(biāo)的權(quán)重賦值,最后加權(quán)平均計算得出評價總分。評價結(jié)果不僅能夠得出總分和等級,還能夠從多個角度全面體現(xiàn)該項目中存在的問題,以便于政府研究有針對性的對策進(jìn)而實現(xiàn)最終目標(biāo)。
[Abstract]:Since the reform and opening up, the level of national income in China has been rising, and the social problems of unequal distribution of social wealth have become more and more acute. The role of the government in regulating the economy, allocating resources and stabilizing the society has become more and more prominent.In recent years, our government has widely implemented a positive fiscal policy, pushed forward the reform of the fiscal and taxation system, gradually enhanced the quality of citizens and democratic consciousness of the public, and raised the voice of building an efficient, clean and fair government.Our country begins to attach importance to the construction of financial management system.It is of great significance to establish a scientific evaluation system of financial expenditure performance for improving the efficiency of government work, promoting public satisfaction and stabilizing social development.As a kind of enterprise performance management tool, balanced Scorecard (BSC) was introduced in 1992 and ranked as one of the ten most important management tools in the 21 ~ (st) century.American management scholars Kaplan and Norton put forward for the first time in "balanced Scorecard: driving performance Evaluation system": balanced Scorecard starts from enterprise's vision and strategy, from internal finance, enterprise customer, internal process.The index system is set up from four angles of learning and growth, which is used to weigh and evaluate the enterprise performance comprehensively.With the development of balanced Scorecard theory, the government financial performance management has been paid more and more attention.In most western countries, the balanced Scorecard has been used as a tool to evaluate the performance of fiscal expenditure and has achieved remarkable results. Due to the differences of policies and national conditions, the performance evaluation of fiscal expenditure in China is still limited to the traditional evaluation system.This paper first expounds the original performance evaluation method of X financial expenditure project. The case originally adopted the management methods related to the performance evaluation of fiscal expenditure issued by the government.The index framework provided by this management method includes three primary indicators: project decision, project management and project performance.The theory and practice of performance evaluation of fiscal expenditure in our country have made some achievements, but there are still some limitations, such as insufficient emphasis on the multi-purpose of finance and the lack of stereosyncrasies in the index system.The balanced scorecard is based on the long-term vision and strategy, and focuses on the driving factors conducive to the realization of the overall goal, which is characterized by the balance of the index system.This paper studies the advantages and amendments of balanced Scorecard used in Cai Zhen's expenditure performance evaluation. Taking X fiscal expenditure project as an example, the index system is reconstructed according to the project objectives, and the Delphi method is used to assign the weight of each index.The final weighted average was calculated to get the total evaluation score.The evaluation results not only can get the total score and grade, but also can fully reflect the problems in the project from many angles, so as to facilitate the government to study targeted countermeasures to achieve the final goal.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：X322;F812.45

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