本文選題：地方環(huán)保專項資金 + 績效管理��； 參考：《中國海洋大學》2014年碩士論文

【摘要】：上世紀80年代，為了適應(yīng)高速發(fā)展的經(jīng)濟時代，改變政府效率低下、官僚主義等問題，塑造企業(yè)型政府，西方國家開始了一系列的政府改革運動也就是政府再造運動。我國政府的績效管理改革開始于20世紀80年代的政府目標管理，目前已經(jīng)把績效管理的方法和技術(shù)引入對政府的績效管理中，開始從支出型的財政支出模式向結(jié)果型的財政支出模式轉(zhuǎn)變。環(huán)保專項資金是專門用來解決環(huán)境問題的財政資金，其投入力度也越來越大，為了實現(xiàn)環(huán)保專項資金的配置最優(yōu)和效益最大化，必須對環(huán)保專項資金進行有效的管理，提高環(huán)保專項資金的效率。本文是從地方環(huán)保專項資金主管部門的角度出發(fā)，研究地方環(huán)保專項資金績效管理體系。 環(huán)保專項資金的主要來源是排污費和財政預(yù)算中用于環(huán)境保護的資金，目前環(huán)保專項資金的績效管理還存在著社會公眾主體的缺失、績效管理的過程不健全等問題，環(huán)保專項資金績效管理的體系建設(shè)還不完善。由于專門研究環(huán)保專項資金績效管理的文獻并不豐富和成熟，所以本文在研究的過程中參考了其他專項資金的績效管理體系的相關(guān)研究。在利益相關(guān)者理論和過程管理理論的指導下，構(gòu)建了地方環(huán)保專項資金績效管理體系的基本框架，然后結(jié)合環(huán)保專項資金的具體情況，詳細構(gòu)建了地方環(huán)保專項資金的績效管理體系。 本文從地方政府的角度出發(fā)，構(gòu)建地方環(huán)保專項資金績效管理體系。全文一共包括六個部分，第一章介紹本文的研究背景、擬研究的問題、研究意義、研究的思路和方法；第二章是國內(nèi)外相關(guān)文獻綜述，本章從績效管理、政府績效管理兩個方面對國內(nèi)外相關(guān)的文獻進行了綜述；第三章介紹了利益相關(guān)者理論和過程管理的基本內(nèi)涵，結(jié)合地方環(huán)保專項資金績效管理的特點，對理論進行了分析；第四章對目前環(huán)保專項資金的現(xiàn)狀進行了分析，針對目前環(huán)保專項資金管理存在的問題，在相關(guān)理論的指導下構(gòu)建了地方環(huán)保專項資金績效管理體系的基本框架，本文構(gòu)建的地方環(huán)保專項資金績效管理體系是一個全過程、三維、立體的績效管理體系，，環(huán)保專項資金績效管理體系以績效管理的五個流程為主體，以公眾參與機制、績效信息管理系統(tǒng)、績效評價指標體系、績效目標體系等為輔，共同促使地方環(huán)保專項資金績效目標的實現(xiàn)，提高環(huán)保專項資金的經(jīng)濟效益、社會效益和環(huán)境效益的綜合效益水平最大化，實現(xiàn)資金的最優(yōu)化分配；第五章對地方環(huán)保專項資金績效管理體系的各個部分進行了詳細的介紹，并把績效管理的方法和技術(shù)應(yīng)用到地方環(huán)保專項資金績效管理的過程中，然后結(jié)合A市環(huán)保專項資金的具體情況，利用本文構(gòu)建的地方環(huán)保專項資金績效管理體系對A市的現(xiàn)狀進行改進；第六章是本文的研究結(jié)論。
[Abstract]:In the 1980s, in order to adapt to the rapid development of the economic era, to change the inefficient government, bureaucracy and other issues, to shape the enterprise government, Western countries began a series of government reform movement, that is, government reengineering movement. The reform of government performance management in our country began in the 1980s, and the methods and techniques of performance management have been introduced into the performance management of the government. Begin to change from the expenditure pattern to the result one. The special fund for environmental protection is a special financial fund for solving environmental problems, and its investment is also increasing. In order to achieve the optimal allocation of special funds for environmental protection and maximize the benefits, it is necessary to effectively manage the special funds for environmental protection. Improve the efficiency of special funds for environmental protection. This paper studies the performance management system of local environmental protection funds from the perspective of local environmental protection funds. The main sources of special funds for environmental protection are sewage charges and funds used for environmental protection in the financial budget. At present, there are still problems in the performance management of special funds for environmental protection, such as the absence of the main body of the public, the imperfect process of performance management, and so on. The system construction of environmental protection special fund performance management is not perfect. Because the literature on the performance management of environmental protection special funds is not rich and mature, this paper refers to the related research of the performance management system of other special funds in the course of the research. Under the guidance of stakeholder theory and process management theory, this paper constructs the basic framework of the performance management system of local environmental protection special funds, and then combines the specific situation of environmental protection special funds. The performance management system of the special fund for local environmental protection is constructed in detail. From the angle of local government, this paper constructs the performance management system of special fund for local environmental protection. The first chapter introduces the research background, the problems to be studied, the research significance, the research ideas and methods; the second chapter is the domestic and foreign related literature review, this chapter from the performance management, The third chapter introduces the basic connotation of stakeholder theory and process management, and analyzes the theory combined with the characteristics of local environmental protection special fund performance management. The fourth chapter analyzes the current situation of environmental protection special funds, aiming at the problems existing in the management of environmental protection special funds, under the guidance of relevant theories, constructs the basic framework of the performance management system of local environmental protection special funds. The performance management system of local environmental protection special funds is a whole process, three-dimensional, three-dimensional performance management system, the performance management system of environmental protection special funds is based on the five processes of performance management, and the mechanism of public participation. Performance information management system, performance evaluation index system, performance target system, etc., together promote the achievement of local environmental protection special fund performance goal, and improve the economic benefit of environmental protection special fund. The comprehensive benefit level of social and environmental benefits is maximized to realize the optimal allocation of funds. Chapter five introduces in detail the various parts of the performance management system of local environmental protection special funds. And apply the method and technology of performance management to the process of local environmental protection special fund performance management, and then combine the specific situation of A city environmental protection special fund. The performance management system of local environmental protection fund is used to improve the present situation of A city. Chapter 6 is the conclusion of this paper.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.45

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