發(fā)布時(shí)間：2018-06-19 00:22

  本文選題：高校 + 項(xiàng)目��； 參考：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：近年來(lái),隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,國(guó)家提高公共財(cái)政效率的要求變得日益迫切。國(guó)家財(cái)政資金不僅要實(shí)現(xiàn)公平分配,更要實(shí)現(xiàn)有效使用。為此,需要大力加強(qiáng)各單位和部門預(yù)算績(jī)效管理制度建設(shè)。2013年,十八屆三中全會(huì)指出:“預(yù)算績(jī)效觀念尚未深入人心,預(yù)算績(jī)效作用難以發(fā)揮。”2014年6月,“績(jī)效管理研究專業(yè)委員會(huì)”成立,其目標(biāo)在于進(jìn)行預(yù)算績(jī)效管理理論專題研究,完善各行各業(yè)的預(yù)算績(jī)效管理體系。高等教育通過(guò)培養(yǎng)人才的方式為社會(huì)繁榮和國(guó)家發(fā)展做出了巨大貢獻(xiàn)。隨著深化改革的持續(xù)推進(jìn),國(guó)家對(duì)高等教育的投入也日益增多,其事業(yè)收入也不斷上升,優(yōu)化高校資源配置,提高資金使用效率就顯得尤為重要。因此,加強(qiáng)高校預(yù)算績(jī)效管理研究勢(shì)在必行。本文在已有研究文獻(xiàn)的基礎(chǔ)上,綜合運(yùn)用文獻(xiàn)分析法、案例研究法和調(diào)查問(wèn)卷法,界定了高校預(yù)算績(jī)效管理概念,以公共財(cái)政理論、新公共管理理論和委托代理理論為基礎(chǔ),對(duì)A高校項(xiàng)目預(yù)算績(jī)效管理情況進(jìn)行了剖析,結(jié)合學(xué)校發(fā)展戰(zhàn)略,提出完善A高校項(xiàng)目預(yù)算績(jī)效管理的對(duì)策。研究表明,A高校只有設(shè)定科學(xué)的項(xiàng)目預(yù)算績(jī)效目標(biāo),加強(qiáng)項(xiàng)目預(yù)算執(zhí)行前、執(zhí)行中和執(zhí)行后的監(jiān)控,并實(shí)施績(jī)效審計(jì),健全項(xiàng)目預(yù)算績(jī)效評(píng)價(jià)體系,A高校的項(xiàng)目預(yù)算績(jī)效管理才能從形式走向?qū)嵸|(zhì),發(fā)揮其優(yōu)化資源配置,提高資金使用效率的作用。
[Abstract]:In recent years, with the continuous development of the market economy, the demand for improving the efficiency of public finance is becoming more and more urgent. The national financial funds should not only realize the fair distribution, but also realize the effective use. Therefore, it is necessary to strengthen the construction of the budget performance management system for each unit and department for.2013 years. In the third Plenary Session of the 18th CPC Central Committee, "budget performance" is pointed out. In June 2014, "performance management research Specialized Committee" was established. The goal of the "performance management research Specialized Committee" was to study the budget performance management theory and improve the budget performance management system in all walks of life. Higher education has made the social prosperity and national development through the training of talents. With the continuous promotion of the deepening of the reform, the state's investment in higher education is increasing, and the income of its cause is increasing. It is particularly important to optimize the allocation of resources and improve the efficiency of the use of funds. Therefore, it is necessary to strengthen the research trend of the performance management of the university budget. By using the method of literature analysis, case study and questionnaire, this paper defines the concept of budget performance management in Colleges and universities. Based on public finance theory, new public management theory and principal-agent theory, this paper analyzes the performance management of A project budget, and proposes to improve the performance management of A university project budget in combination with the school development strategy. The research shows that the A colleges and universities have only set scientific project budget performance objectives, strengthen the monitoring before and after the implementation of the project budget, implement the performance audit and improve the performance evaluation system of the project budget. The project budget performance management of A colleges and universities can move from the form to the essence, play its optimization of resource allocation and improve the use of funds. The effect of efficiency.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G647.5

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本文編號(hào)：2037465