本文選題：預算績效 + 永安市財政　； 參考：《集美大學》2017年碩士論文

【摘要】：如何最大效率的使用財政資金,一直是財政管理的工作重心,為此政府一直力圖推進預算績效改革。永安市的財政預算績效管理工作正是在這樣的背景之下開展起來,在工作過程中,雖然取得了一定的成果,但還存在著許多問題和困難。對此,本文借鑒OECD國家和上海、廣東的預算績效管理經(jīng)驗,根據(jù)永安市預算績效管理的工作開展情況,研究永安市開展預算績效管理所遇到的問題,總結(jié)出相應(yīng)的改進對策,并進行案例分析。本文主要分為四個部分進行論述,首先,對財政預算管理和財政預算績效管理進行了理論闡釋,并分析美國、澳大利亞和新西蘭的先進經(jīng)驗,以及國內(nèi)上海閔行區(qū)和廣東佛山南海區(qū)的預算績效改革實踐,為后文的分析奠定理論基礎(chǔ)。其次,對永安市的預算績效管理實踐展開探討。描述永安市的預算績效管理工作的組建和推進情況,發(fā)現(xiàn)現(xiàn)階段存在的問題主要有預算績效管理工作未入正軌、預算績效觀念還有待加強、相關(guān)的法律工作還需完善、當前財政預算的透明度較差、績效評價體系不夠科學、預算管理體制仍需改進等。第三,就永安市預算績效管理中的問題提出改進對策。第一,重視預算績效管理工作,強化預算績效與預算工作的聯(lián)系,有效地普及預算績效管理觀念;第二注重預算績效管理的法律工作,推進法制法規(guī)的建設(shè),并采取措施確保預算績效相關(guān)法規(guī)的可行性;第三提高預算績效的技術(shù)水平,建立起科學的績效指標體系,增強預算績效管理運用計算機和數(shù)據(jù)處理的能力,提高預算信息的透明度;第四完善預算績效管理體系,加強項目管理、資金管理和隊伍管理;第五促進預算績效創(chuàng)新機制,堅持專項資金競爭性分配改革,完善專家評審機制。最后,本文以新農(nóng)村建設(shè)發(fā)展專項預算績效評價為例,對永安市預算績效管理展開案例分析。本文對于永安市預算績效管理的研究,不僅著重于分析當前永安市預算績效工作中存在的問題,還依據(jù)國內(nèi)外的先進經(jīng)驗,結(jié)合永安市的實際情況,提出合理有效的改進建議,為永安市的預算績效改革的推動提供理論指導。同時,本文對于地方預算績效管理工作的研究思考,有利于在省內(nèi)或國內(nèi)同類型同級別的地方縣市進行推廣,從而對當前政府力行的財政預算績效管理改革工作提供有益的借鑒。
[Abstract]:How to make the most efficient use of financial funds has been the focus of financial management, so the government has been trying to promote budget performance reform. The performance management of financial budget in Yongan City is carried out under this background. Although some achievements have been made in the process of work, there are still many problems and difficulties. In view of this, this paper draws lessons from the experience of budget performance management in OECD countries and Shanghai, Guangdong Province, according to the development of budget performance management in Yongan City, studies the problems encountered in the implementation of budget performance management in Yongan City, and summarizes the corresponding improvement countermeasures. A case study was carried out. This paper is mainly divided into four parts. Firstly, it explains the financial budget management and budget performance management theoretically, and analyzes the advanced experiences of the United States, Australia and New Zealand. And the practice of budget performance reform in Minhang District of Shanghai and Nanhai District of Foshan, Guangdong Province, which lays a theoretical foundation for the following analysis. Secondly, it discusses the practice of budget performance management in Yongan City. This paper describes the establishment and promotion of the budget performance management in Yongan city, and finds that the problems existing at the present stage are that the budget performance management is not on the right track, the concept of budget performance needs to be strengthened, and the relevant legal work needs to be improved. At present, the transparency of the budget is poor, the performance evaluation system is not scientific, and the budget management system still needs to be improved. Third, to Yongan City budget performance management problems to improve the countermeasures. First, pay attention to the work of budget performance management, strengthen the link between budget performance and budget work, effectively popularize the concept of budget performance management; second, pay attention to the legal work of budget performance management, promote the construction of laws and regulations, And take measures to ensure the feasibility of relevant laws and regulations on budget performance; third, improve the technical level of budget performance, establish a scientific performance index system, enhance the ability of budget performance management to use computer and data processing, Improve the transparency of budget information; fourth, improve the budget performance management system, strengthen project management, fund management and team management; fifth, promote budget performance innovation mechanism, adhere to the special fund competitive distribution reform, improve the expert review mechanism. Finally, this article takes the new countryside construction development special budget performance appraisal as the example, carries on the case analysis to the Yongan city budget performance management. This paper not only focuses on the analysis of the problems existing in the budget performance management of Yongan City, but also puts forward reasonable and effective suggestions for improvement according to the advanced experience at home and abroad and the actual situation of Yongan City. To provide theoretical guidance for the promotion of budget performance reform in Yongan City. At the same time, the research and thinking of the local budget performance management in this paper is beneficial to the promotion of the same type of local counties and cities in the province or in China. Therefore, it provides a useful reference for the current government to carry out the financial budget performance management reform.
【學位授予單位】：集美大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.3

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