本文選題：檢驗檢疫 + 績效預(yù)算�。� 參考：《蘇州大學(xué)》2014年碩士論文

【摘要】：績效預(yù)算是西方發(fā)達(dá)國家盛行的預(yù)算管理模式，，績效預(yù)算以提高預(yù)算資金使用效益為核心，符合現(xiàn)代管理理論的要求，是目前世界各國預(yù)算制度改革的發(fā)展潮流。當(dāng)前我國經(jīng)濟進入發(fā)展轉(zhuǎn)型期、調(diào)整陣痛期，財政收支矛盾日趨突出，社會公眾對加強政府支出責(zé)任、提高預(yù)算支出透明度和效益的要求也越來越強烈。同時公共財政體系框架的不斷完善，也要求加快推進以提高預(yù)算資金使用效益為目的的預(yù)算制度的改革，實行績效預(yù)算成為我國預(yù)算改革的最終目標(biāo)。本文在詳細(xì)闡述西方發(fā)達(dá)國家績效預(yù)算改革的成功經(jīng)驗的基礎(chǔ)上，剖析了我國績效預(yù)算改革的發(fā)展困境，總結(jié)了出入境檢驗檢疫系統(tǒng)預(yù)算管理中的現(xiàn)狀和存在的問題，提出了加強檢驗檢疫預(yù)算績效管理，提高預(yù)算資金使用效益的對策，以期能為檢驗檢疫系統(tǒng)優(yōu)化績效預(yù)算提供有益借鑒。
[Abstract]:Performance budget is a popular mode of budget management in western developed countries. Performance budget is the trend of the reform of budget system in the world at present, which is based on improving the efficiency of budget funds and meets the requirements of modern management theory. At present, the economy of our country has entered the period of development transformation, the adjustment is painful, the contradiction of fiscal revenue and expenditure is becoming more and more prominent, and the public demands to strengthen the responsibility of government expenditure and to improve the transparency and benefit of budget expenditure are becoming more and more intense. At the same time, the continuous improvement of the framework of the public finance system also requires speeding up the reform of the budget system aimed at improving the efficiency of the use of budget funds, and implementing the performance budget has become the ultimate goal of the budget reform in our country. On the basis of expounding the successful experience of performance budget reform in western developed countries in detail, this paper analyzes the development dilemma of performance budget reform in our country, and summarizes the present situation and existing problems in the budget management of entry and exit inspection and quarantine system. The paper puts forward the countermeasures of strengthening the performance management of inspection and quarantine budget and improving the benefit of budget funds, in order to provide useful reference for optimizing the performance budget of inspection and quarantine system.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.3

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本文編號：1967083