本文選題：修繕工程 + 財(cái)政評(píng)審��； 參考：《東華大學(xué)》2017年碩士論文

【摘要】：A市財(cái)政專項(xiàng)資金評(píng)審作為部門預(yù)算中項(xiàng)目支出管理的重要手段,有助于切實(shí)增強(qiáng)預(yù)算編制的科學(xué)性、準(zhǔn)確性,進(jìn)一步提高預(yù)算執(zhí)行的規(guī)范性、有效性,也能夠進(jìn)一步深化推進(jìn)財(cái)政支出管理制度改革。對(duì)此,國(guó)家和A市的財(cái)政改革發(fā)展“十三五”規(guī)劃將加強(qiáng)財(cái)政專項(xiàng)資金評(píng)審列為“十三五”時(shí)期財(cái)政支出管理的一項(xiàng)重要任務(wù),明確提出“積極構(gòu)建財(cái)政評(píng)審制度體系,逐步擴(kuò)大預(yù)算評(píng)審范圍,建立重大項(xiàng)目事前評(píng)審機(jī)制,推進(jìn)建立預(yù)算評(píng)審融入預(yù)算管理的工作機(jī)制”。本文主要圍繞財(cái)政“十三五”規(guī)劃的有關(guān)精神和要求,選擇預(yù)算金額較大且社會(huì)關(guān)注度較高的工程修繕類項(xiàng)目,從評(píng)審體系和運(yùn)行機(jī)制入手,在深入調(diào)研的基礎(chǔ)上,系統(tǒng)梳理了當(dāng)前工程修繕類項(xiàng)目財(cái)政評(píng)審工作開展的現(xiàn)狀以及面臨的問題。在對(duì)問題產(chǎn)生的原因進(jìn)行全面剖析的同時(shí),對(duì)A市工程修繕項(xiàng)目的財(cái)政評(píng)審制度加以優(yōu)化,通過大量問卷調(diào)研,利用層次分析法對(duì)工程修繕項(xiàng)目的評(píng)審指標(biāo)進(jìn)行重構(gòu),并用具體案例對(duì)重構(gòu)后的評(píng)審指標(biāo)加以應(yīng)用比較。全文共分五章:第一章主要從工程修繕項(xiàng)目存在的特點(diǎn)出發(fā),對(duì)研究工程修繕項(xiàng)目財(cái)政評(píng)審體系的背景、意義、內(nèi)容和方法進(jìn)行闡述;第二章主要介紹了公共預(yù)算理論和項(xiàng)目評(píng)估理論,重點(diǎn)闡述了財(cái)政評(píng)審的定義以及財(cái)政評(píng)審在預(yù)算管理中的積極作用;第三章從A市工程修繕項(xiàng)目現(xiàn)行財(cái)政評(píng)審體系入手,總結(jié)歸納了A市工程修繕項(xiàng)目財(cái)政評(píng)審工作開展的現(xiàn)狀,梳理了存在的主要問題;第四章通過大量問卷調(diào)研,了解評(píng)審專業(yè)人員(包含評(píng)審專家、評(píng)審工作人員和中介機(jī)構(gòu)等)對(duì)現(xiàn)行評(píng)審制度的認(rèn)識(shí)及意見,針對(duì)問題對(duì)A市工程修繕項(xiàng)目的財(cái)政評(píng)審工作提出優(yōu)化建議,并運(yùn)用層次分析法對(duì)現(xiàn)有工程修繕項(xiàng)目的評(píng)審指標(biāo)加以重構(gòu);第五章通過具體案例,將重構(gòu)的評(píng)審指標(biāo)運(yùn)用到實(shí)際評(píng)審中,分析新舊指標(biāo)的前后對(duì)比,得出優(yōu)化結(jié)果并進(jìn)行驗(yàn)證。通過對(duì)現(xiàn)有評(píng)審體系的研究和優(yōu)化,新體系為A市工程修繕項(xiàng)目的財(cái)政評(píng)審提出了積極有效的優(yōu)化建議,特別是工程修繕項(xiàng)目評(píng)審指標(biāo)的構(gòu)建,為財(cái)政評(píng)審由原來僅局限于定性評(píng)審轉(zhuǎn)為科學(xué)合理的定量評(píng)審奠定基礎(chǔ),取得突破,邁出第一步。
[Abstract]:A City financial special fund evaluation is an important means of project expenditure management in the department budget, which helps to improve the scientificity and accuracy of budgeting, further improve the standardization and effectiveness of budget implementation, and further deepen the reform of fiscal expenditure management system. In this regard, the fiscal reform and development of the state and the city of A "ten" 35 "the plan will strengthen the evaluation of the financial special funds as an important task in the management of fiscal expenditure in the" 13th Five-Year "period, clearly put forward" actively build the system of financial evaluation system, gradually expand the scope of the budget review, establish a major project review mechanism, and promote the establishment of budget evaluation into the budget management work mechanism ". This paper, focusing on the relevant spirit and requirements of the fiscal "13th Five-Year" plan, chooses the project repair projects with large budget and high social attention, starting with the evaluation system and operating mechanism, and on the basis of in-depth investigation, systematically combs the current situation of the current financial evaluation work of the project repair projects and the questions they are facing. In the comprehensive analysis of the causes of the problems, the financial evaluation system of the project repair projects in A city is optimized. Through a large number of questionnaires, the evaluation indexes of the project repair projects are reconstructed by the analytic hierarchy process, and the specific cases are used to compare the restructured evaluation indexes. The full text is divided into five chapters: The chapter mainly expatiates on the background, significance, content and method of the project renovation project based on the characteristics of the project renovation project. The second chapter mainly introduces the theory of public budget and the theory of project evaluation, focusing on the definition of the financial evaluation and the positive role of the financial evaluation in the budget management. The third chapter, starting with the current financial evaluation system of the project repair project in A City, summarizes the current situation of the financial evaluation work of the project repair projects in A City, and combs the main problems. The fourth chapter through a large number of questionnaires to understand the evaluation professional staff (including the evaluation experts, the evaluation staff and intermediary agencies, etc.) to the current evaluation In view of the system's understanding and opinions, this paper puts forward the optimization suggestions on the financial evaluation work of the project repair projects in A City, and reconstructs the evaluation indexes of the existing project repair projects by the analytic hierarchy process. The fifth chapter applies the evaluation index of the rebuilt to the actual evaluation through specific cases, and analyzes the comparison of the new and old indexes. The results are optimized and verified. Through the study and optimization of the existing evaluation system, the new system has put forward a positive and effective optimization proposal for the financial evaluation of the project repair project in A City, especially the construction of the evaluation index of the project repair project, which lays the foundation for the financial evaluation from the original only limited to the scientific and reasonable quantitative evaluation. The first step is to make a breakthrough.

【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.3

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