【摘要】：開展地方財(cái)政支出綜合績效評價(jià),有利于提升財(cái)政資金的管理水平、提高公共服務(wù)質(zhì)量、優(yōu)化公共資源配置、節(jié)約公共支出成本,進(jìn)而解決財(cái)政收支矛盾,具有重要的現(xiàn)實(shí)意義。20世紀(jì)80年代以來,我國各級地方政府陸續(xù)開展了財(cái)政支出績效評價(jià)工作,特別是圍繞財(cái)政支出項(xiàng)目績效評價(jià)做了大量試點(diǎn)工作,而將地方財(cái)政支出看成一個(gè)整體的綜合績效評價(jià)工作寥寥。本文立足國內(nèi)研究現(xiàn)狀和存在問題,提出了在借鑒西方國家財(cái)政支出績效評價(jià)先進(jìn)經(jīng)驗(yàn)的基礎(chǔ)上構(gòu)建綜合績效評價(jià)體系的必要;然后在確定了評價(jià)目標(biāo)、原則、方法等基本要素的基礎(chǔ)上,結(jié)合地方財(cái)政支出的戰(zhàn)略目標(biāo)及其非競爭性和非排他性等特點(diǎn),根據(jù)財(cái)政支出的前期組織、中期運(yùn)作和后期反饋等工作流程確定評價(jià)階段,基于財(cái)政支出可能影響的效益領(lǐng)域明確了經(jīng)濟(jì)、社會(huì)、生態(tài)、可持續(xù)等四個(gè)評價(jià)方向,同時(shí)對平衡計(jì)分卡四維度的具體內(nèi)容進(jìn)行適應(yīng)性調(diào)整并將其設(shè)置為評價(jià)緯度,最終以平衡計(jì)分卡四維度為主要框架,融合“評價(jià)階段”和“評價(jià)方向”,構(gòu)造了立體式的指標(biāo)體系;然后運(yùn)用問卷調(diào)查、德爾菲法等對評價(jià)標(biāo)準(zhǔn)、指標(biāo)權(quán)重等加以確認(rèn),以此構(gòu)建出地方財(cái)政支出綜合績效評價(jià)體系。在此基礎(chǔ)上根據(jù)當(dāng)前市級及以下地方財(cái)政透明度研究有待加強(qiáng)的客觀實(shí)際,選取XX市財(cái)政情況為例對評價(jià)體系加以運(yùn)用,并在效果分析的基礎(chǔ)上提出針對性意見建議,使該文在地方財(cái)政支出綜合績效評價(jià)方面更具現(xiàn)實(shí)性和導(dǎo)向性。
[Abstract]:The comprehensive performance evaluation of local financial expenditure is helpful to improve the management level of financial funds, improve the quality of public service, optimize the allocation of public resources, save the cost of public expenditure, and then solve the contradiction between revenue and expenditure. Since the 1980s, local governments at all levels in our country have carried out the performance evaluation of fiscal expenditure, especially a large number of pilot projects around the performance evaluation of fiscal expenditure projects. The comprehensive performance evaluation of local fiscal expenditure as a whole is very few. Based on the domestic research status and existing problems, this paper puts forward the necessity of constructing a comprehensive performance evaluation system based on the advanced experience of financial expenditure performance evaluation in western countries. Then, on the basis of determining the basic elements such as evaluation objectives, principles, methods and so on, combining the strategic objectives of local financial expenditure and its characteristics of non-competitive and non-exclusive, and according to the organization of fiscal expenditure in the early stage, The work processes such as medium-term operation and late feedback determine the evaluation stage. Based on the benefit areas that may be affected by fiscal expenditure, the four evaluation directions of economy, society, ecology and sustainability are defined. At the same time, the concrete contents of the balanced scorecard are adjusted adaptively and set up as the evaluation latitude. Finally, the four dimension of the balanced scorecard is taken as the main frame, which combines the "evaluation stage" and "evaluation direction". A three-dimensional index system is constructed. Then the evaluation standard and index weight are confirmed by questionnaire and Delphi method, and the comprehensive performance evaluation system of local financial expenditure is constructed. On this basis, according to the objective reality of the research on the local financial transparency at the city level and below, this paper selects the financial situation of XX city as an example to apply the evaluation system, and puts forward some suggestions on the basis of the analysis of the effect. This paper is more realistic and guiding in the comprehensive performance evaluation of local financial expenditure.
【學(xué)位授予單位】：中國石油大學(xué)(華東)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45

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