本文選題：城鄉(xiāng)低保 + 城鄉(xiāng)低保資金　； 參考：《東北財經(jīng)大學(xué)》2014年碩士論文

【摘要】：城鄉(xiāng)居民最低生活保障制度(以下簡稱“城鄉(xiāng)低保”)作為保障城鄉(xiāng)困難群眾基本生活的最后一道保障線,其建立和完善,有利于體現(xiàn)社會公平、維護(hù)社會穩(wěn)定,對建立一個完善的社會保障體系,都具有非常重要的意義。2012年9月,國務(wù)院下發(fā)《關(guān)于進(jìn)一步加強(qiáng)和改進(jìn)最低生活保障工作的意見》(國發(fā)(2012)45號),對低保工作提出了新的要求,賦予了新的任務(wù),同時也標(biāo)志著我國城鄉(xiāng)低保工作已由重點(diǎn)保障建制擴(kuò)面轉(zhuǎn)入推進(jìn)完善規(guī)范管理的新階段。因此在全國范圍內(nèi)廣泛開展城鄉(xiāng)低保資金績效評價,對低保制度實施和低保資金使用效果進(jìn)行全面、準(zhǔn)確、科學(xué)地評價,進(jìn)一步完善低保制度,提高社會效益和群眾滿意度,將是下一階段城鄉(xiāng)低保工作的重中之重。 本文正是圍繞這一重點(diǎn)工作,首先介紹公共支出績效評價基本原理,這是本文研究的重要理論基礎(chǔ),也是后文展開進(jìn)一步分析與研究的前提。其次在第三部分重點(diǎn)介紹安徽、云南、海南、廣西和山東五個省份城鄉(xiāng)低保資金績效評價的開展情況,主要包括其相關(guān)文件的出臺、指標(biāo)體系的設(shè)立情況、績效評價實施過程,以及結(jié)果運(yùn)用等方面,充分運(yùn)用公共支出績效評價的基本原理,將各省指進(jìn)行嚴(yán)格分類,總結(jié)經(jīng)驗、發(fā)現(xiàn)問題。再次,介紹美國、日本的實施情況、指標(biāo)體系,總結(jié)經(jīng)驗,為我國績效評價的實施提供借鑒。最后,結(jié)合公共支出績效評價的基本原理,提出建立一套完善、合理、科學(xué)的城鄉(xiāng)低保資金績效評價指標(biāo)體系,采取一系列相關(guān)措施保障低保資金績效評價工作常態(tài)化開展。并且,借鑒國內(nèi)外經(jīng)驗,以及國發(fā)[2012]45號文件,本文初步建立起一套三級評價指標(biāo)體系,主要涵蓋了投入、過程、產(chǎn)出、效果四大類基礎(chǔ)性指標(biāo),注重定性指標(biāo)與定量指標(biāo)相結(jié)合,按照工作重點(diǎn)不同劃分指標(biāo)權(quán)重,根據(jù)各地實際情況以及不同時期工作重點(diǎn)的不同進(jìn)行調(diào)整,確保整個指標(biāo)體系較為科學(xué)、完善又簡潔,在實際操作時便于理解,相關(guān)評價數(shù)據(jù)的獲取較為方便。 當(dāng)前,隨著我國社會經(jīng)濟(jì)的不斷發(fā)展,城鄉(xiāng)低保制度的建設(shè)與發(fā)展已經(jīng)進(jìn)入關(guān)鍵時期,低保制度實施的精細(xì)化、科學(xué)性受到極大考驗,并且普遍出現(xiàn)了低保家庭收入核準(zhǔn)機(jī)制不健全、不嚴(yán)格,救助盲目疊加,就業(yè)不如吃低保等新問題。無論是從外部環(huán)境還是從低保制度自身看,低保工作還有待于進(jìn)一步加強(qiáng),政策有待于進(jìn)一步完善,管理有待于進(jìn)一步規(guī)范,工作重點(diǎn)有待于進(jìn)一步調(diào)整。一套合理、完善的資金績效評價指標(biāo)體系、科學(xué)的評價方法能夠極大地促進(jìn)制度發(fā)展與完善,構(gòu)建一個合理的低保資金績效評價指標(biāo)體系和一套科學(xué)的評價方法有助于建立強(qiáng)化監(jiān)管、健全機(jī)制的政策導(dǎo)向,有助于切實增強(qiáng)城鄉(xiāng)低保制度實施的公平性、公正性和有效性。我國許多省份雖然陸續(xù)開展了城鄉(xiāng)低保績效評價工作,各地依據(jù)自身不同的政策側(cè)重、薄弱環(huán)節(jié)等實際狀況,設(shè)計了符合本地工作需要的指標(biāo)體系,但是仍然存在許多問題,因此,應(yīng)當(dāng)科學(xué)設(shè)置考核指標(biāo),周密組織實施考評工作,全面開展城鄉(xiāng)低�？冃гu價,以解決影響低保政策實施效果的難點(diǎn)和問題。
[Abstract]:The minimum living security system of urban and rural residents (hereinafter referred to as "urban and rural low insurance") is the last guarantee line to guarantee the basic life of the urban and rural difficult people. The establishment and improvement of the system is conducive to the embodiment of social equity, the maintenance of social stability, and the establishment of a perfect social security system, which is of great significance in September, under the State Council of the State Council (.2012) The opinion on Further Strengthening and improving the minimum living security work (No. 2012) (No. 45) has put forward new requirements for the work of low insurance and gives new tasks. At the same time, it also marks the new stage of the urban and rural low insurance work in China, which has been transferred from the key guarantee system to the improvement of the standard management. Therefore, it is widely carried out throughout the country. The performance evaluation of urban and rural low insurance funds, comprehensive, accurate and scientific evaluation of the implementation of low insurance system and the use of low insurance funds, to further improve the system of low insurance, to improve the social benefits and the satisfaction of the masses, will be the most important task in the next stage of urban and rural low insurance.
This paper first introduces the basic principle of performance evaluation of public expenditure, which is the important theoretical basis of this study and the premise for further analysis and research. Secondly, the third part focuses on the development of the performance evaluation of urban and rural low insurance funds in the five provinces of Anhui, Yunnan, Hainan, Guangxi and Shandong. The situation, mainly including the introduction of relevant documents, the establishment of the index system, the implementation process of performance evaluation, and the application of results, fully apply the basic principles of performance evaluation of public expenditure, classify the provinces, summarize their experiences and find out the problems. Then, the implementation of the United States, Japan, the index system, and the summary are summarized. It provides a reference for the implementation of performance evaluation in China. Finally, based on the basic principles of public expenditure performance evaluation, a set of perfect, reasonable and scientific performance evaluation index system for urban and rural low insurance funds is set up, and a series of relevant measures are adopted to ensure the normalization of the performance evaluation of low insurance funds. State [2012]45 document, this article initially set up a set of three level evaluation index system, which mainly covers the four basic indexes of input, process, output and effect. It pays attention to the combination of qualitative and quantitative indicators. It divides the index weight according to the different focus of the work, according to the actual situation in each area and the different focus of the work in different periods. The adjustment ensures that the whole index system is more scientific, perfect and succinct, and is easy to understand in actual operation, and the acquisition of relative evaluation data is more convenient.
At present, with the continuous development of China's social economy, the construction and development of the urban and rural low insurance system has entered a critical period. The fine and scientific implementation of the low insurance system has been greatly tested. From the external environment or from the low insurance system itself, the low insurance work remains to be further strengthened, the policy needs to be further improved, the management needs to be further standardized, the focus of the work needs to be further adjusted. A set of reasonable and perfect index system for the evaluation of funds performance and the scientific evaluation method can greatly promote the development of the system and the development of the system. The construction of a reasonable evaluation index system for the performance of low insurance funds and a set of scientific evaluation methods will help to establish the strengthening of supervision, improve the policy orientation of the mechanism, and improve the fairness, impartiality and effectiveness of the implementation of the system of urban and rural low insurance. According to the actual situation of different policies, weak links and other actual conditions, various problems are designed to meet the needs of local work, but there are still many problems. Therefore, it is necessary to set up a scientific evaluation index, organize and implement the evaluation work carefully, carry out comprehensive evaluation of urban and rural low insurance performance, in order to solve the effect of the impact of the policy implementation of the low insurance policy. Difficulties and problems.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D632.1

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 何植民;;農(nóng)村最低生活保障政策效果研究的現(xiàn)狀與展望[J];商業(yè)研究;2012年05期

2 范酉慶;顧昕;高夢滔;;中國城鄉(xiāng)社會救助項目績效評價研究——基于籌資水平的橫向公平性分析[J];財經(jīng)研究;2007年10期

3 趙秋成;王飛;張鵬程;;績效管理視閾下的社會組織監(jiān)管研究[J];東北財經(jīng)大學(xué)學(xué)報;2012年01期

4 林閩鋼;;城市貧困救助的目標(biāo)定位問題——以中國城市居民最低生活保障制度為例[J];東岳論叢;2011年05期

5 李貞;王建寧;;城鄉(xiāng)低保資金績效評價指標(biāo)體系構(gòu)建研究[J];創(chuàng)新;2012年05期

6 叢春霞 ,杜志淵;下崗失業(yè)保障政策與城鄉(xiāng)貧困[J];勞動保障通訊;2004年12期

7 祖玉琴;;美國社會救助制度的探析與啟示[J];決策咨詢通訊;2009年01期

8 趙路;聶常虹;;西方典型國家政府績效考評的理論實踐及其對中國的啟示[J];宏觀經(jīng)濟(jì)研究;2009年03期

9 劉曉梅;王文君;西萌;;我國低保資金績效評估之思考[J];宏觀經(jīng)濟(jì)研究;2014年03期

10 于寧;;基本養(yǎng)老保險基金支出績效評價指標(biāo)體系研究[J];社會科學(xué);2012年06期

相關(guān)碩士學(xué)位論文 前3條

1 杜偉;財政支出績效評價研究[D];西南財經(jīng)大學(xué);2011年

2 常沙;社會保障財政支出績效評價問題研究[D];山東財經(jīng)大學(xué);2013年

3 徐海燕;新公共管理理論的中國適應(yīng)性分析[D];華東政法大學(xué);2013年

，

本文編號：2001294