本文選題：公共圖書館支出 + 績效評價��； 參考：《山東財經(jīng)大學(xué)》2014年碩士論文

【摘要】：隨著改革開放的不斷深入、我國經(jīng)濟社會持續(xù)高速發(fā)展，人民物質(zhì)生活得到極大的提升。根據(jù)需求層次理論可知，人們的需求是逐步上升的，在物質(zhì)領(lǐng)域得到滿足后，人們會不可避免產(chǎn)生對精神領(lǐng)域的需求。作為公共文化中的重要一環(huán)——公共圖書館，其天然具有純公共品的非排他性、非競爭性以及不可分割性等特點，所以財政有必要介入其中以解決市場失靈的問題。在現(xiàn)階段財政對公共圖書館支出中，客觀上存在這支出規(guī)模小、地域差距明顯、資金使用效率不明、易產(chǎn)生尋租腐敗等現(xiàn)象。隨著財政改革的深入，對于財政支出的績效評價成為了衡量財政資金使用效率的客觀、公正的方法。作為財政支出中的子項目公共圖書館支出同樣也應(yīng)該采用績效評價的方法來衡量，建立起科學(xué)的績效評價體系，為下一步完善公共圖書館支出起到指導(dǎo)性的作用。 本文對我國31個省市自治區(qū)2011年度公共圖書館支出績效進行評價，分析產(chǎn)生差異的原因，并提出相關(guān)的政策建議。全文共分六章：第一章為緒論。該部分首先介紹本文的選題背景及研究意義。其次是文獻綜述部分，通過國內(nèi)外對相關(guān)方面的研究現(xiàn)狀的分析，，找出本文的切入點和研究方向。第二章為公共圖書館支出績效評價相關(guān)概念界定及理論依據(jù)，辨析出相關(guān)概念并分析公共圖書館支出績效評價的理論及原則。第三章為我國公共圖書館支出現(xiàn)狀分析。首先分析我國公共圖書館支出取得的成績，然后“粗線條”分析東中西部地區(qū)在公共圖書館支出上存在的問題，包括投入總量不足以及區(qū)域結(jié)構(gòu)失衡等問題。第四章為公共圖書館支出績效指標的設(shè)定和方法的選擇。首先根據(jù)指標的設(shè)定標準，確定出我國公共圖書館支出績效評價的指標體系，然后分析績效評價方法，并選取綜合評價法中的因子分析法作為本文的研究方法。第五章為我國公共圖書館支出績效評價實證分析，在上一章基礎(chǔ)上細化分析我國31個省市自治區(qū)（港澳臺除外）2011年度財政公共圖書館支出績效評價。利用綜合分析法中的因子分析法對相關(guān)指標進行分析，最后得出各因子以及綜合得分排名。第六章為結(jié)論和相關(guān)政策建議。該部分根據(jù)第五章中得出的結(jié)論，對目前我國各省市公共圖書館支出績效水平進行相關(guān)簡評，同時分析本文在評價公共圖書館支出績效上的不足，最后提出相關(guān)政策建議，為進一步完善公共圖書館支出體系提供思路。
[Abstract]:With the deepening of reform and opening up, China's economy and society continue to develop at a high speed, and the material life of the people has been greatly improved. According to the theory of hierarchy of demand, the demand of people is rising step by step, when the material field is satisfied, people will inevitably produce the demand of spiritual field. As an important link in public culture, public libraries naturally have the characteristics of non-exclusive, non-competitive and indivisible of pure public goods, so it is necessary for finance to intervene in order to solve the problem of market failure. In the current public library expenditure, there are some phenomena such as small scale of expenditure, obvious regional disparity, unclear efficiency of fund use, and easy to produce rent-seeking corruption and so on. With the deepening of financial reform, the performance evaluation of financial expenditure has become an objective and fair method to measure the efficiency of the use of financial funds. As a subproject of financial expenditure, public library expenditure should also be measured by the method of performance evaluation, set up a scientific performance evaluation system, and play a guiding role for the next step to improve public library expenditure. This paper evaluates the public library expenditure performance of 31 provinces and municipalities in 2011, analyzes the causes of the differences, and puts forward some relevant policy suggestions. The full text is divided into six chapters: the first chapter is an introduction. This part first introduces the background and significance of this paper. The second part is literature review, through the analysis of the current situation of related research, find out the breakthrough point and research direction of this paper. The second chapter is the definition and theoretical basis of public library expenditure performance evaluation, and analyzes the relevant concepts and the public library expenditure performance evaluation theory and principle. The third chapter is the analysis of the current situation of public library expenditure in China. This paper first analyzes the achievements of public library expenditure in China, and then analyzes the problems existing in the public library expenditure in the east, west and west regions, including the insufficiency of the total investment and the imbalance of the regional structure. The fourth chapter is the setting of public library expenditure performance index and the choice of methods. Firstly, the index system of performance evaluation of public library expenditure in China is established according to the set standards of indicators, and then the method of performance evaluation is analyzed, and the factor analysis method of comprehensive evaluation method is selected as the research method of this paper. The fifth chapter is the empirical analysis of the performance evaluation of public library expenditure in China. On the basis of the previous chapter, the paper analyzes 31 provinces and municipalities in China (excluding Hong Kong, Macao and Taiwan) and the performance evaluation of fiscal public library expenditure in 2011. The factor analysis method is used to analyze the related indexes. Finally, the factors and the comprehensive score rank are obtained. The sixth chapter is the conclusion and related policy recommendations. According to the conclusions in Chapter 5, this part makes a brief review on the performance of public library expenditure in various provinces and cities of China, analyzes the shortcomings of this paper in evaluating the performance of public library expenditure, and finally puts forward some relevant policy recommendations. To further improve the public library expenditure system to provide ideas.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45;G258.2

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