重慶海事局行政事業(yè)類項(xiàng)目績(jī)效評(píng)價(jià)研究
發(fā)布時(shí)間：2018-07-26 12:06
【摘要】：政府財(cái)政支出在我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展中起著至關(guān)重要的作用。但是，公共財(cái)政資金使用不合理、效率不高的問(wèn)題也隨之而來(lái)。因此，國(guó)家在公共財(cái)政資金支出方面也做了很大努力，積極借鑒發(fā)達(dá)國(guó)家經(jīng)驗(yàn)做法，試行預(yù)算績(jī)效管理。經(jīng)過(guò)多年的探索實(shí)踐，國(guó)家在財(cái)政支出績(jī)效評(píng)價(jià)方面有了長(zhǎng)足的進(jìn)步。近年來(lái)，根據(jù)國(guó)家相關(guān)要求，財(cái)政部逐漸開始著手預(yù)算績(jī)效管理的工作，例如針對(duì)中央部門預(yù)算中的一些社會(huì)關(guān)注度較高、專業(yè)性較強(qiáng)、預(yù)算金額較大的行政事業(yè)類項(xiàng)目展開績(jī)效評(píng)價(jià)試點(diǎn)。具體到重慶海事局，中央財(cái)政對(duì)其下達(dá)了四個(gè)行政事業(yè)類項(xiàng)目經(jīng)費(fèi)，即長(zhǎng)江干線水上巡航與救助一體化專項(xiàng)工作經(jīng)費(fèi)、長(zhǎng)江干線水上安全監(jiān)管運(yùn)行維護(hù)經(jīng)費(fèi)、引航管理和安全監(jiān)管經(jīng)費(fèi)、水上安全監(jiān)管支出。因此，為了提高財(cái)政資金使用效益，同時(shí)又能保證重慶海事局各項(xiàng)任務(wù)順利開展和實(shí)施，有必要對(duì)該部門所承擔(dān)的各項(xiàng)行政事業(yè)類項(xiàng)目經(jīng)費(fèi)投入和產(chǎn)生的效益開展績(jī)效考評(píng)工作，同時(shí)也為日后申請(qǐng)財(cái)政經(jīng)費(fèi)項(xiàng)目提供科學(xué)依據(jù)。 本文先從基礎(chǔ)理論出發(fā)對(duì)財(cái)政支出績(jī)效評(píng)價(jià)進(jìn)行闡述，接著對(duì)重慶海事局行政事業(yè)類項(xiàng)目財(cái)政支出績(jī)效進(jìn)行考評(píng)，并深入剖析其問(wèn)題存在原因，最后針對(duì)其立項(xiàng)時(shí)間短、年度數(shù)據(jù)少等現(xiàn)狀特點(diǎn)，采用灰色預(yù)測(cè)模型對(duì)未來(lái)所需項(xiàng)目資金進(jìn)行預(yù)測(cè)，給其以后的資金需求預(yù)測(cè)提供一定的思路。全文具體分為以下幾個(gè)部分：首先探討了選題的背景和意義以及國(guó)內(nèi)外研究現(xiàn)狀，在總結(jié)國(guó)內(nèi)外學(xué)者以往的研究成果基礎(chǔ)上，對(duì)論文的研究?jī)?nèi)容、研究方法和技術(shù)路線做了簡(jiǎn)要介紹；然后是績(jī)效評(píng)價(jià)的基礎(chǔ)理論，包括：績(jī)效評(píng)價(jià)理論和實(shí)踐以及績(jī)效評(píng)價(jià)的理論框架。其中，理論框架包括績(jī)效評(píng)價(jià)的原則、評(píng)價(jià)主體、評(píng)價(jià)程序以及評(píng)價(jià)方法。在以上基礎(chǔ)理論的支撐下，針對(duì)重慶海事局四個(gè)行政事業(yè)類項(xiàng)目不同特點(diǎn)展開績(jī)效考評(píng)。接著，根據(jù)績(jī)效評(píng)價(jià)結(jié)果分析重慶海事局在項(xiàng)目執(zhí)行過(guò)程中存在的問(wèn)題，并且運(yùn)用灰色預(yù)測(cè)模型對(duì)其延續(xù)發(fā)展資金需求進(jìn)行預(yù)測(cè)；最后，提出績(jī)效評(píng)價(jià)研究的結(jié)論及政策建議。 本文在查閱大量文獻(xiàn)資料的基礎(chǔ)上，以客觀事實(shí)為依據(jù)，結(jié)合本人所學(xué)的相關(guān)績(jī)效評(píng)價(jià)實(shí)踐，理論與實(shí)踐相結(jié)合，就如何更有效地推進(jìn)我國(guó)海事部門行政事業(yè)類項(xiàng)目財(cái)政支出績(jī)效評(píng)價(jià)工作進(jìn)行較為全面深入的探討。得出以下基本結(jié)論：（1）重慶海事局四個(gè)行政事業(yè)類項(xiàng)目運(yùn)作規(guī)范、程序合理、效果明顯，考評(píng)結(jié)果均達(dá)到優(yōu)秀等級(jí)，符合經(jīng)濟(jì)性、效率性、效果性原則；（2）由于各類成本的不斷攀升導(dǎo)致當(dāng)前各項(xiàng)目的運(yùn)行和維護(hù)成本不斷增加，，影響其功能進(jìn)一步發(fā)揮；（3）重慶海事局社會(huì)經(jīng)濟(jì)發(fā)展特別是水上運(yùn)輸業(yè)的發(fā)展對(duì)重慶海上安全管理提出了更高的要求，而當(dāng)前的行政事業(yè)類項(xiàng)目經(jīng)費(fèi)難以完全適應(yīng)這樣的變化，經(jīng)費(fèi)缺口較大，需加大資金投入。
[Abstract]:Government financial expenditure plays a vital role in the economic and social development of our country. However, the use of public financial funds is unreasonable and inefficient. Therefore, the government has also made great efforts in the aspect of public finance fund expenditure, actively draw lessons from the experience of developed countries and try out budget performance management. After many years of exploration and practice, the country has made great progress in the performance evaluation of fiscal expenditure. In recent years, in accordance with the relevant requirements of the state, the Ministry of Finance has gradually begun to work on budget performance management, for example, in view of some of the central departments' budgets, some of the social concerns are relatively high, and the Ministry of Finance is more professional. Large budget projects of administrative institutions to conduct performance evaluation pilot. Specifically to the Chongqing Maritime Affairs Bureau, the central finance has issued funds for four administrative projects, namely, the special work funds for the integration of water cruising and rescue along the Yangtze River trunk line, and the funds for the operation and maintenance of the water safety supervision and management of the Yangtze River trunk line. Pilotage management and safety supervision funds, water safety supervision expenditure. Therefore, in order to improve the efficiency of the use of financial funds and at the same time to ensure the smooth development and implementation of various tasks of the Chongqing Maritime Affairs Bureau, It is necessary to carry out the performance evaluation work on the funds and benefits of the administrative projects undertaken by the department, and at the same time to provide the scientific basis for applying for the financial expenditure projects in the future. This article starts from the basic theory to the financial expenditure performance appraisal carries on the elaboration, then carries on the appraisal to the Chongqing maritime affairs administration project finance expenditure performance, and deeply analyzes its question existence reason, finally aims at its establishment project time is short, The grey forecast model is used to forecast the project funds needed in the future so as to provide a certain way of thinking for the future fund demand forecast. The full text is divided into the following parts: firstly, the background and significance of the topic and the current research situation at home and abroad are discussed. On the basis of summarizing the previous research results of domestic and foreign scholars, the research content of the thesis is discussed. Then the basic theory of performance evaluation, including the theory and practice of performance evaluation and the theoretical framework of performance evaluation, are briefly introduced. Among them, the theoretical framework includes the principles of performance evaluation, evaluation subject, evaluation procedures and evaluation methods. Under the support of the above basic theory, the performance evaluation is carried out according to the different characteristics of the four administrative projects of Chongqing Maritime Bureau. Then, according to the results of performance evaluation, this paper analyzes the problems existing in the implementation of the project in Chongqing Maritime Bureau, and uses the grey forecasting model to forecast the demand for continuous development funds. Finally, the conclusions and policy recommendations of the performance evaluation research are put forward. On the basis of consulting a great deal of literature, this paper combines the relevant performance evaluation practice, theory and practice, based on the objective facts. This paper probes into how to promote more effectively the performance evaluation of financial expenditure of maritime administrative projects in China. The main conclusions are as follows: (1) the four administrative projects of Chongqing Maritime Bureau are in accordance with the principles of economy, efficiency and effectiveness. (2) the running and maintenance costs of the current projects are increasing due to the rising of various kinds of costs, which will affect the further development of their functions; (3) the social and economic development of Chongqing Maritime Safety Bureau, especially the development of water transportation, has put forward higher requirements for the maritime safety management of Chongqing. However, the current funds for administrative projects are difficult to fully adapt to such changes, and the funding gap is large. More money is needed.
【學(xué)位授予單位】：重慶交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F810.6
本文編號(hào)：2145956
[Abstract]:Government financial expenditure plays a vital role in the economic and social development of our country. However, the use of public financial funds is unreasonable and inefficient. Therefore, the government has also made great efforts in the aspect of public finance fund expenditure, actively draw lessons from the experience of developed countries and try out budget performance management. After many years of exploration and practice, the country has made great progress in the performance evaluation of fiscal expenditure. In recent years, in accordance with the relevant requirements of the state, the Ministry of Finance has gradually begun to work on budget performance management, for example, in view of some of the central departments' budgets, some of the social concerns are relatively high, and the Ministry of Finance is more professional. Large budget projects of administrative institutions to conduct performance evaluation pilot. Specifically to the Chongqing Maritime Affairs Bureau, the central finance has issued funds for four administrative projects, namely, the special work funds for the integration of water cruising and rescue along the Yangtze River trunk line, and the funds for the operation and maintenance of the water safety supervision and management of the Yangtze River trunk line. Pilotage management and safety supervision funds, water safety supervision expenditure. Therefore, in order to improve the efficiency of the use of financial funds and at the same time to ensure the smooth development and implementation of various tasks of the Chongqing Maritime Affairs Bureau, It is necessary to carry out the performance evaluation work on the funds and benefits of the administrative projects undertaken by the department, and at the same time to provide the scientific basis for applying for the financial expenditure projects in the future. This article starts from the basic theory to the financial expenditure performance appraisal carries on the elaboration, then carries on the appraisal to the Chongqing maritime affairs administration project finance expenditure performance, and deeply analyzes its question existence reason, finally aims at its establishment project time is short, The grey forecast model is used to forecast the project funds needed in the future so as to provide a certain way of thinking for the future fund demand forecast. The full text is divided into the following parts: firstly, the background and significance of the topic and the current research situation at home and abroad are discussed. On the basis of summarizing the previous research results of domestic and foreign scholars, the research content of the thesis is discussed. Then the basic theory of performance evaluation, including the theory and practice of performance evaluation and the theoretical framework of performance evaluation, are briefly introduced. Among them, the theoretical framework includes the principles of performance evaluation, evaluation subject, evaluation procedures and evaluation methods. Under the support of the above basic theory, the performance evaluation is carried out according to the different characteristics of the four administrative projects of Chongqing Maritime Bureau. Then, according to the results of performance evaluation, this paper analyzes the problems existing in the implementation of the project in Chongqing Maritime Bureau, and uses the grey forecasting model to forecast the demand for continuous development funds. Finally, the conclusions and policy recommendations of the performance evaluation research are put forward. On the basis of consulting a great deal of literature, this paper combines the relevant performance evaluation practice, theory and practice, based on the objective facts. This paper probes into how to promote more effectively the performance evaluation of financial expenditure of maritime administrative projects in China. The main conclusions are as follows: (1) the four administrative projects of Chongqing Maritime Bureau are in accordance with the principles of economy, efficiency and effectiveness. (2) the running and maintenance costs of the current projects are increasing due to the rising of various kinds of costs, which will affect the further development of their functions; (3) the social and economic development of Chongqing Maritime Safety Bureau, especially the development of water transportation, has put forward higher requirements for the maritime safety management of Chongqing. However, the current funds for administrative projects are difficult to fully adapt to such changes, and the funding gap is large. More money is needed.
【學(xué)位授予單位】：重慶交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F810.6
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