發(fā)布時(shí)間：2018-06-28 04:48

  本文選題：預(yù)算支出 + 績(jī)效評(píng)價(jià)��； 參考：《東北石油大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)地方政府預(yù)算支出規(guī)模的擴(kuò)大,財(cái)政赤字的加重,對(duì)政府的預(yù)算支出進(jìn)行績(jī)效評(píng)價(jià)成為提高各地方政府預(yù)算資金使用效益的重要措施。但是,從目前的績(jī)效評(píng)價(jià)指標(biāo)的選取來(lái)看,存在著定性指標(biāo)過(guò)多、部分指標(biāo)獲取比較困難等問(wèn)題,降低了績(jī)效評(píng)價(jià)的可操作性與評(píng)價(jià)結(jié)果的科學(xué)性。同時(shí),隨著中央要求地方政府進(jìn)行預(yù)決算信息公開(kāi),有利于進(jìn)一步監(jiān)督政府預(yù)算資金的使用。為了提高政府績(jī)效,提高預(yù)算資金的使用效益,提高預(yù)算決策的科學(xué)性、民主性,提高政府公信力,有必要對(duì)政府的預(yù)算績(jī)效評(píng)價(jià)進(jìn)行研究。論文主要是基于財(cái)政信息公開(kāi)對(duì)整個(gè)政府的預(yù)算支出進(jìn)行績(jī)效評(píng)價(jià),采用文獻(xiàn)研究法、定量與定性相結(jié)合的分析法、理論與案例相結(jié)合的分析法進(jìn)行研究。首先闡述了績(jī)效、預(yù)算支出績(jī)效評(píng)價(jià)、財(cái)政信息公開(kāi)的概念以及相關(guān)的理論基礎(chǔ);其次,分析了我國(guó)地方政府在預(yù)算支出方面的總體情況,對(duì)地方政府的支出總體和區(qū)域性差異情況進(jìn)行分析,總結(jié)了我國(guó)地方政府預(yù)算支出績(jī)效評(píng)價(jià)取得的主要成效和在指標(biāo)設(shè)計(jì)、預(yù)算績(jī)效評(píng)價(jià)信息公開(kāi)、結(jié)果應(yīng)用方面存在的問(wèn)題;第三,針對(duì)預(yù)算支出績(jī)效指標(biāo)設(shè)計(jì)存在的問(wèn)題,基于財(cái)政信息公開(kāi)的角度,按照系統(tǒng)性、客觀性、可操作性原則,完善我國(guó)地方政府預(yù)算支出績(jī)效評(píng)價(jià)指標(biāo)體系,從預(yù)算配置、預(yù)算執(zhí)行、經(jīng)濟(jì)效益、社會(huì)效益、生態(tài)效益五方面分別設(shè)置指標(biāo),將預(yù)決算信息公開(kāi)度作為預(yù)算執(zhí)行的一個(gè)評(píng)價(jià)指標(biāo),提出通過(guò)層次分析法與改進(jìn)的灰色關(guān)聯(lián)度分析法相結(jié)合對(duì)指標(biāo)進(jìn)行權(quán)重賦值,增加指標(biāo)權(quán)重確定的科學(xué)性,再運(yùn)用模糊綜合評(píng)價(jià)法進(jìn)行績(jī)效評(píng)價(jià);第四,以大慶市政府為例,驗(yàn)證模型的可行性,計(jì)算得出其綜合績(jī)效得分,并根據(jù)大慶市政府的總體績(jī)效得分較低的狀況分析其主要原因是預(yù)算執(zhí)行、經(jīng)濟(jì)效益和社會(huì)效益績(jī)效表現(xiàn)不佳,因此大慶市政府需要進(jìn)一步提高預(yù)決算信息公開(kāi)度,同時(shí)不斷促進(jìn)社會(huì)經(jīng)濟(jì)發(fā)展和提高公共服務(wù)質(zhì)量,從而全面提升政府績(jī)效。
[Abstract]:With the expansion of the local government budget expenditure scale and the aggravation of the fiscal deficit, the performance evaluation of the government budget expenditure has become an important measure to improve the efficiency of the local government budget funds. However, from the current performance evaluation indicators selection, there are too many qualitative indicators, some indicators are difficult to obtain, which reduces the operability of performance evaluation and the scientific evaluation results. At the same time, as the central authorities require local governments to disclose information on budget and final accounts, it is conducive to further supervision of the use of government budget funds. In order to improve the performance of the government, to improve the efficiency of budget funds, to improve the scientific and democratic nature of the budget decision, and to improve the credibility of the government, it is necessary to study the evaluation of the budget performance of the government. This paper is mainly based on the public financial information to evaluate the performance of the entire government budget expenditure, the use of literature research method, quantitative and qualitative analysis method, theory and case study combined with the analysis method. Firstly, the paper expounds the concepts of performance, budget expenditure performance evaluation, financial information disclosure and related theoretical basis. Secondly, it analyzes the overall situation of local governments in budget expenditure. Based on the analysis of the overall and regional differences of local government expenditure, the paper summarizes the main achievements of the performance evaluation of local government budget expenditure and the problems in index design, budget performance evaluation information disclosure and the application of the results. Thirdly, in view of the problems existing in the design of budget expenditure performance indicators, according to the principles of systematization, objectivity and maneuverability, we should perfect the performance evaluation index system of local government budget expenditure from the point of view of financial information disclosure. The budget execution, economic benefits, social benefits and ecological benefits are respectively set up in five aspects, and the open degree of information of budget and final accounts is taken as an evaluation index for budget execution. Through the AHP and the improved grey correlation analysis method to assign the weight of the index, increase the scientific nature of the index weight determination, and then use the fuzzy comprehensive evaluation method to evaluate the performance; fourth, take Daqing municipal government as an example, Verify the feasibility of the model, calculate its comprehensive performance score, and according to the overall performance of Daqing municipal government low performance analysis of the main reasons are budget implementation, economic and social performance is not good, Therefore, Daqing municipal government needs to further improve the information disclosure of budget and final accounts, at the same time continuously promote the social and economic development and improve the quality of public services, so as to improve the overall performance of the government.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.45
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本文編號(hào)：2076801