本文選題：第三方 + 績效評價��； 參考：《蘭州大學(xué)》2017年碩士論文

【摘要】：2014年9月,針對社會上有人質(zhì)疑政府及其部門在預(yù)算資金績效評價上既當(dāng)運(yùn)動員,又當(dāng)裁判員,自己分錢、自己花錢、自己評價使用效果,評價結(jié)果難以令人信服的問題,廣東省人大及其常委會先行先試,按照年度監(jiān)督工作事項(xiàng),開展了省級人大財(cái)政重要財(cái)政專項(xiàng)支出績效監(jiān)督試點(diǎn)工作,由此展開了針對人大委托第三方開展財(cái)政專項(xiàng)支出績效評價的實(shí)踐與探索。歷經(jīng)三年,這項(xiàng)開創(chuàng)性的探索工作不但在實(shí)務(wù)工作中形成了累累碩果,也推動了學(xué)術(shù)界對相關(guān)理論的討論和研究。這種“人大主導(dǎo)、政府部門協(xié)同、第三方實(shí)施”的績效評價監(jiān)督模式,彌補(bǔ)了財(cái)政部門績效評價公信力受到詬病的不足,對財(cái)政資金的管理、監(jiān)督和使用進(jìn)行獨(dú)立、客觀的評價,體現(xiàn)評價的公平價值導(dǎo)向,具有普遍推廣的意義。目前,第三方評價財(cái)政專項(xiàng)支出績效的工作還處于萌芽階段,沒有完整的理論體系作為支撐點(diǎn)。本文采用文獻(xiàn)調(diào)查法、比較分析法、個案研究法,對廣東省人大及其常委會在2014-2016年間開展的6次委托第三方開展財(cái)政專項(xiàng)支出績效評價進(jìn)行分析,試圖介紹其成功的經(jīng)驗(yàn),總結(jié)其遇到的困難,以期對完善這種新的績效評價模式,規(guī)范其指標(biāo)體系的建立和評價結(jié)果產(chǎn)生些許幫助,對進(jìn)一步強(qiáng)化人大財(cái)政績效監(jiān)督的力度,建立財(cái)政績效監(jiān)督的長效機(jī)制提供一定的支持,對第三方評價財(cái)政專項(xiàng)支出績效的發(fā)展提供一些借鑒意義。
[Abstract]:In September 2014, in response to questions from the community that the government and its departments were both athletes and referees in evaluating the performance of budget funds, they shared their own money, spent their own money, assessed their own use effects, and the results were not convincing. The Guangdong Provincial people's Congress and its standing Committee conducted a pilot project on the performance supervision of the important financial special expenditure of the provincial people's Congress in accordance with the items of annual supervision. Therefore, the practice and exploration of the performance evaluation of financial special expenditure for third parties commissioned by the people's Congress are carried out. After three years, this pioneering exploration has not only produced fruitful results in practical work, but also promoted the discussion and research of relevant theories in academic circles. The performance evaluation and supervision mode of "people's Congress leading, government departments cooperating and third party implementing" makes up for the deficiency of the public finance department's performance evaluation credibility, and it is independent of the management, supervision and use of financial funds. Objective evaluation, reflecting the fair value orientation of evaluation, is of universal significance. At present, the third party evaluation of the performance of financial special expenditure is still in its infancy, there is no complete theoretical system as the supporting point. This paper, by means of literature survey, comparative analysis and case study, analyzes the performance evaluation of financial special expenditure conducted by the Guangdong Provincial people's Congress and its standing Committee from 2014 to 2016, and tries to introduce its successful experience. In order to improve the new performance evaluation model, standardize the establishment of its index system and the evaluation results, and further strengthen the financial performance supervision of the people's Congress, The establishment of a long-term mechanism of financial performance supervision provides some support for the third party to evaluate the development of the performance of financial special expenditure to provide some reference.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 李文彬;黃怡茵;;基于邏輯模型的財(cái)政專項(xiàng)資金績效評價的理論審視——以廣東省人大委托第三方評價為例[J];公共管理學(xué)報(bào);2016年03期

2 包國憲;董靜;郎玫;王浩權(quán);周云飛;何文盛;;第三方政府績效評價的實(shí)踐探索與理論研究——甘肅模式的解析[J];行政論壇;2010年04期

3 陳學(xué)安;建立我國財(cái)政支出績效評價體系研究[J];財(cái)政研究;2004年08期

，

本文編號：1780829