本文選題：績(jī)效預(yù)算　切入點(diǎn)：預(yù)算改革　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：改革開(kāi)放以來(lái)，我國(guó)經(jīng)濟(jì)發(fā)展迅速，財(cái)政收入不斷增長(zhǎng)，然而，在資金總量不斷擴(kuò)大的同時(shí)，資金的使用效率卻一直偏低，地方政府財(cái)政收支矛盾也不斷加劇，這主要源于我國(guó)當(dāng)前的預(yù)算制度不完善、預(yù)算透明度偏低，因此我們必須進(jìn)行新型預(yù)算模式的探索。在西方，績(jī)效管理的理念已經(jīng)成為政府預(yù)算改革的主導(dǎo)，美國(guó)、新西蘭、新加坡等國(guó)家都紛紛開(kāi)展了以“績(jī)效預(yù)算”為目標(biāo)的預(yù)算改革，并取得了一定的成效，建立了更加成熟的預(yù)算管理體系。在現(xiàn)實(shí)國(guó)情的需要與借鑒西方國(guó)家成功經(jīng)驗(yàn)的基礎(chǔ)上，我國(guó)開(kāi)始逐步探索以“績(jī)效評(píng)價(jià)”為核心的預(yù)算管理模式。經(jīng)過(guò)多年的理論研究和實(shí)踐探索，在2011年的全國(guó)預(yù)算績(jī)效管理工作會(huì)議上，政府明確提出當(dāng)前推進(jìn)預(yù)算績(jī)效管理的條件已經(jīng)具備，我國(guó)將逐步建立具有中國(guó)特色的預(yù)算績(jī)效管理體系。至此，我國(guó)的預(yù)算改革已進(jìn)入新的階段，向著績(jī)效預(yù)算的目標(biāo)又邁近了一步。 本文共分為六個(gè)部分，第一部分為引言，主要介紹本文的研究背景以及研究意義，國(guó)內(nèi)外文獻(xiàn)綜述，并提出本文的研究方法、研究?jī)?nèi)容和創(chuàng)新點(diǎn)。第二部分為理論分析，，通過(guò)分析四個(gè)經(jīng)典理論及其與績(jī)效預(yù)算的關(guān)系，解析出績(jī)效預(yù)算的理論邏輯，并為政府實(shí)行績(jī)效預(yù)算制度提供理論支撐。第三部分為我國(guó)政府績(jī)效預(yù)算改革的實(shí)踐及問(wèn)題分析，這一部分首先對(duì)我國(guó)政府預(yù)算績(jī)效管理改革已經(jīng)取得的成效進(jìn)行了總結(jié)，然后針對(duì)現(xiàn)階段預(yù)算改革仍然存在的問(wèn)題進(jìn)行了深入的分析。第四部分是國(guó)際借鑒，選擇美國(guó)、新西蘭和新加坡三個(gè)典型國(guó)家，對(duì)其績(jī)效預(yù)算改革的成功經(jīng)驗(yàn)予以分析和總結(jié)，并結(jié)合我國(guó)國(guó)情，探尋對(duì)于我國(guó)績(jī)效預(yù)算改革的啟示。第五部分是模型分析，通過(guò)引入績(jī)效預(yù)算模型，將影響預(yù)算執(zhí)行的各項(xiàng)指標(biāo)因素用數(shù)學(xué)方法予以量化，從而為績(jī)效預(yù)算的改革提供了科學(xué)的分析方法。第六部分是改革建議，旨在分析問(wèn)題和總結(jié)國(guó)際經(jīng)驗(yàn)的基礎(chǔ)上，對(duì)進(jìn)一步完善我國(guó)政府績(jī)效預(yù)算改革提出建議。 本文以“績(jī)效預(yù)算改革”為出發(fā)點(diǎn)，對(duì)我國(guó)績(jī)效預(yù)算改革的過(guò)程、現(xiàn)狀、問(wèn)題等內(nèi)容進(jìn)行了全面的梳理，并結(jié)合發(fā)達(dá)國(guó)家的改革經(jīng)驗(yàn)和績(jī)效管理模型，對(duì)未來(lái)我國(guó)績(jī)效預(yù)算改革的目標(biāo)和方向提出合理化建議。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, and the financial revenue has been increasing. However, while the total amount of funds is constantly expanding, the efficiency of the use of funds has been on the low side, and the contradictions between local governments' fiscal revenues and expenditures have also been aggravated.This is mainly due to the imperfection of the current budget system and the low transparency of the budget, so we must explore the new budget model.In the West, the concept of performance management has become the dominant government budget reform, the United States, New Zealand, Singapore and other countries have carried out the "performance budget" as the goal of budget reform, and achieved certain results.A more mature budget management system has been established.On the basis of the needs of the actual national conditions and the successful experiences of the western countries, our country began to explore the budget management model with "performance evaluation" as the core step by step.After many years of theoretical research and practical exploration, at the National Budget performance Management Conference in 2011, the government clearly pointed out that the current conditions for promoting budget performance management have been met.China will gradually establish a budget performance management system with Chinese characteristics.At this point, China's budget reform has entered a new stage, the goal of performance budgeting has come a step closer.This paper is divided into six parts, the first part is the introduction, mainly introduces the research background and significance of this paper, literature review at home and abroad, and puts forward the research methods, research content and innovation points of this paper.The second part is the theoretical analysis. By analyzing the four classical theories and their relationship with the performance budget, the paper analyzes the theoretical logic of the performance budget, and provides theoretical support for the government to implement the performance budget system.The third part is the practice and problem analysis of the government performance budget reform.Then, the paper makes a deep analysis of the problems that still exist in the current budget reform.The fourth part is the international reference, select the United States, New Zealand and Singapore three typical countries to analyze and summarize their successful experience in the performance budget reform, and combined with the situation of our country, to explore the inspiration for the performance budget reform in China.The fifth part is the model analysis, through the introduction of the performance budget model, the factors affecting the budget implementation are quantified by mathematical methods, thus providing a scientific analysis method for the reform of the performance budget.The sixth part is the reform proposal, which aims at analyzing the problems and summing up the international experience, and puts forward some suggestions to further improve the performance budget reform of our government.Based on the "performance budget reform", this paper makes a comprehensive analysis of the process, current situation and problems of the performance budget reform in China, and combines the reform experience of developed countries and the performance management model.To the future performance budget reform goal and direction puts forward the rationalization proposal.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.3

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉璐;;深化全口徑預(yù)決算審查監(jiān)督的思考[J];品牌;2015年08期

相關(guān)碩士學(xué)位論文 前1條

1 錢(qián)祺;山東省預(yù)算績(jī)效管理研究與實(shí)踐[D];山東財(cái)經(jīng)大學(xué);2015年

本文編號(hào)：1729281