本文選題：縣級財政支出 + 績效��； 參考：《華僑大學》2014年碩士論文

【摘要】：隨著我國改革日益深化，財政改革不斷深入，并由上至下逐步擴展到縣級層面。近年來，我國大力推動預算外資金管理、收支兩條線、政府采購等改革工作，為財政管理的深化改革進行積極有效的研究實踐，對縣級財政支出產(chǎn)生了極深厚的影響，，帶來許多積極變化。但在傳統(tǒng)的財政支出管理模式影響下，縣級財政支出仍存在重投入輕效益、支出效益低下、支出結構不合理等問題。這些問題的存在，不僅不能充分發(fā)揮財政資金使用效益、緩解財政收支矛盾，更破壞了縣域經(jīng)濟社會有序健康發(fā)展。在當前全面深化改革的背景下，提高縣級財政支出的績效水平，切實提高財政資金效益成為了亟待解決的問題�；谶@些問題的思考，本文將縣級財政支出績效評價作為研究主題。 本文通過分析縣級政府在財政支出中存在的主要特點及問題，指出在縣級政府進行財政支出績效評價存在的困境，研究分析縣級政府的支出績效評價時評價主體、對象、內(nèi)容、方法和指標設計，并據(jù)此對福建省德化縣財政支出開展績效評價。在此基礎上，提出通過樹立績效理念、健全組織結構、建立法制基礎、完善配套制度、加強結果應用等方式進一步完善縣級財政績效評價工作。本文認為通過縣級財政支出對強化縣級財政保障能力和履職能力有著積極作用，能有效提高縣級財政資金使用效益和效率。
[Abstract]:With the deepening of China's reform, the financial reform has been deepened, and gradually extended to the county level from top to bottom. In recent years, China has vigorously promoted the reform work of extra-budgetary fund management, revenue and expenditure two lines, government procurement, and carried out active and effective research and practice for deepening the reform of financial management, which has had a profound impact on county level financial expenditure. Bring about many positive changes. However, under the influence of traditional fiscal expenditure management mode, there are still some problems such as heavy input and light benefit, low expenditure benefit, unreasonable expenditure structure and so on. The existence of these problems, not only can not give full play to the efficiency of the use of financial funds, alleviate the contradiction between financial revenue and expenditure, but also destroy the healthy and orderly development of county economy and society. Under the background of deepening the reform in an all-round way, it is an urgent problem to improve the performance level of county financial expenditure and improve the efficiency of financial funds. Based on these problems, this paper takes the performance evaluation of county financial expenditure as the research topic. By analyzing the main characteristics and problems of county government in financial expenditure, this paper points out the difficulties of performance evaluation of fiscal expenditure in county government, and studies and analyzes the main body, object and content of evaluation of expenditure performance of county government. Methods and indicators were designed, and based on the performance evaluation of financial expenditure in Dehua County, Fujian Province. On this basis, the paper puts forward that the county financial performance evaluation should be further improved by establishing the concept of performance, perfecting the organizational structure, establishing the legal basis, perfecting the supporting system, and strengthening the application of the results. This paper holds that the county fiscal expenditure plays a positive role in strengthening the county level financial support and ability to perform its duties, and can effectively improve the efficiency and efficiency of the county level financial funds.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.45

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本文編號：1898428