發(fā)布時(shí)間：2018-05-13 11:45

  本文選題：績效管理 + 財(cái)政　； 參考：《揚(yáng)州大學(xué)》2014年碩士論文

【摘要】：近年來,揚(yáng)州市深入貫徹落實(shí)科學(xué)發(fā)展觀,以全面建設(shè)“創(chuàng)新?lián)P州、精致?lián)P州、幸福揚(yáng)州”為主題,發(fā)展創(chuàng)新型經(jīng)濟(jì),建設(shè)創(chuàng)新型城市,保增長、調(diào)結(jié)構(gòu)、抓創(chuàng)新、惠民生,全市經(jīng)濟(jì)保持了良好的發(fā)展態(tài)勢(shì),2012年全市實(shí)現(xiàn)地區(qū)生產(chǎn)總值2207.99億元,可比價(jià)增長13.4%,連續(xù)八年保持兩位數(shù)增長。2012年,財(cái)政總收入為400.88億元,增長29.3%；一般預(yù)算收入167.78億元,增長31%,占GDP的比重為7.6%,比上年提高0.5個(gè)百分點(diǎn)。在財(cái)政收入持續(xù)大幅度增長的情況下,支持經(jīng)濟(jì)和各項(xiàng)社會(huì)事業(yè)發(fā)展的財(cái)政專項(xiàng)資金支出規(guī)模也在不斷擴(kuò)大,專項(xiàng)資金支出占財(cái)政支出的比例逐年上升。從資金使用角度看,專項(xiàng)資金的使用效果直接影響到整個(gè)財(cái)政資金的使用效果,如何使有限的財(cái)政資金用在刀刃上,真正實(shí)現(xiàn)“有效供給”,這一問題正是本課題研究的內(nèi)容。 實(shí)行績效管理是提高財(cái)政專項(xiàng)資金使用效率和效益的重要措施和必然趨勢(shì)。為進(jìn)一步加強(qiáng)財(cái)政支出管理,揚(yáng)州市政府下發(fā)了《市政府關(guān)于推進(jìn)財(cái)政預(yù)算科學(xué)化精細(xì)化管理的意見》,要求逐步推進(jìn)績效預(yù)算管理,不斷提高預(yù)算績效管理效能。本文闡述了當(dāng)前揚(yáng)州市財(cái)政專項(xiàng)資金績效管理工作現(xiàn)狀,分析了當(dāng)前財(cái)政專項(xiàng)資金管理和使用中存在的問題,以財(cái)政資金績效管理的“三觀一論”為理論依據(jù),對(duì)開展專項(xiàng)資金績效管理工作的重點(diǎn)難點(diǎn)進(jìn)行了分析,通過借鑒省內(nèi)外專項(xiàng)資金績效管理的成功經(jīng)驗(yàn),提出了開展揚(yáng)州市財(cái)政專項(xiàng)資金績效管理的思路和建議。 開展專項(xiàng)資金績效管理,應(yīng)循序漸進(jìn),先試點(diǎn)后推開,在取得經(jīng)驗(yàn)的基礎(chǔ)上逐步建立事前申報(bào)績效目標(biāo)、事中事后跟蹤問效機(jī)制。在開展績效管理的實(shí)踐中,建立和完善績效管理制度體系。要加強(qiáng)績效管理基礎(chǔ)工作,不斷建立和充實(shí)完善評(píng)價(jià)指標(biāo)庫和專家?guī)?試行第三方評(píng)價(jià)機(jī)制,建立績效管理中介庫。要進(jìn)一步整合市級(jí)財(cái)政專項(xiàng)資金,從資金的種類、結(jié)構(gòu)和數(shù)量上解決資金分配“小而散”的問題,發(fā)揮財(cái)政資金的規(guī)模效益,實(shí)現(xiàn)“集中財(cái)力辦大事”的目標(biāo)。績效管理工作的最終目的在于績效評(píng)價(jià)結(jié)果應(yīng)用,通過評(píng)價(jià),規(guī)范財(cái)政資金的使用行為,確保項(xiàng)目完成預(yù)期目標(biāo)。另外,為保證績效管理工作的有效開展,要進(jìn)一步加強(qiáng)績效管理組織機(jī)構(gòu)和績效管理隊(duì)伍建設(shè),有效解決當(dāng)前普遍存在的績效管理班子薄弱的問題,組織精干力量,充實(shí)績效管理隊(duì)伍,以提高績效管理工作的整體水平。
[Abstract]:In recent years, Yangzhou has thoroughly implemented the concept of scientific development, with the theme of "innovating Yangzhou, exquisite Yangzhou and happy Yangzhou" as the theme, developing innovative economy, building innovative cities, ensuring growth, adjusting structure, grasping innovation, and benefiting the people. The economy of the whole city has maintained a good development trend. In 2012, the city realized a regional GDP of 220.799 billion yuan, with a comparable price increase of 13.4 yuan, and maintained double-digit growth for the eighth consecutive year. In 2012, the total fiscal revenue was 40.088 billion yuan, an increase of 29.3 yuan, and the general budget income was 16.778 billion yuan. The percentage of GDP increased by 31% to 7. 6%, up by 0. 5% over the previous year. Under the condition that the fiscal revenue continues to increase by a large margin, the scale of the special financial fund expenditure that supports the development of the economy and various social undertakings is also constantly expanding, and the proportion of the special fund expenditure to the financial expenditure is increasing year by year. From the point of view of the use of funds, the effect of the use of special funds has a direct impact on the use of the entire financial funds. How to make the limited financial funds used on the blade and realize the "effective supply" is the content of this subject. Performance management is an important measure and inevitable trend to improve the efficiency and benefit of financial special funds. In order to further strengthen the management of financial expenditure, Yangzhou Municipal Government issued "opinions of the Municipal Government on promoting Scientific and refined Management of Fiscal Budget", which called for the gradual promotion of performance budget management and the continuous improvement of budget performance management efficiency. This paper expounds the current situation of the performance management of financial special funds in Yangzhou, analyzes the problems existing in the management and use of the current financial special funds, and takes the "three views and one theory" as the theoretical basis for the performance management of financial funds. This paper analyzes the key and difficult points in the performance management of special funds, and puts forward some ideas and suggestions on the performance management of special financial funds in Yangzhou City by referring to the successful experiences of the performance management of special funds within and outside the province. In order to carry out the performance management of special funds, we should step by step, first pilot and then push back, and gradually establish the goal of reporting performance in advance on the basis of the experience gained, and follow up the mechanism of asking for results after the event. In the practice of performance management, establish and perfect the system of performance management. It is necessary to strengthen the basic work of performance management, constantly establish and enrich the evaluation index database and expert database, try out the third-party evaluation mechanism, and establish the performance management intermediary library. It is necessary to further integrate the special financial funds at the municipal level, solve the problem of "small but scattered" distribution of funds in terms of the type, structure and quantity of funds, bring into play the scale benefits of financial funds, and realize the goal of "concentrating financial resources to do great things." The ultimate purpose of performance management is to apply the results of performance evaluation, through evaluation, standardize the behavior of the use of financial funds, to ensure that the project to achieve the desired objectives. In addition, in order to ensure the effective development of performance management, it is necessary to further strengthen the construction of performance management organization and performance management team, effectively solve the existing problems of weak performance management team, and organize lean forces. Enrich the performance management team to improve the overall level of performance management.
【學(xué)位授予單位】：揚(yáng)州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.7

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本文編號(hào)：1883007