本文選題：財(cái)政支出 + 農(nóng)村義務(wù)教育��； 參考：《湖南大學(xué)》2007年碩士論文

【摘要】： 改革開放以來(lái),隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的逐步建立以及分稅制財(cái)政管理體制的確立和不斷完善,我國(guó)的財(cái)政實(shí)力不斷壯大,財(cái)政收入快速增長(zhǎng)。在財(cái)政收入大幅度增長(zhǎng)的同時(shí),收支矛盾卻越來(lái)越突出。這主要是由于;一、財(cái)政資源總量不足,二、支出效率不高。而在財(cái)政資源短缺的情況下,存量資源的配置效率更顯得至關(guān)重要。判斷支出活動(dòng)是否有效率,檢驗(yàn)財(cái)政資金的使用是否高效,客觀上要求必須建立起以“結(jié)果”和“追蹤問效”為導(dǎo)向的財(cái)政支出管理模式。由于義務(wù)教育尤其是農(nóng)村義務(wù)教育一直是財(cái)政支出的重中之重,并且發(fā)展農(nóng)村義務(wù)教育問題已成為國(guó)家和社會(huì)關(guān)注的焦點(diǎn)問題,所以本文以財(cái)政農(nóng)村義務(wù)教育支出為切入點(diǎn),探索建立財(cái)政農(nóng)村義務(wù)教育支出績(jī)效評(píng)價(jià)體系,為財(cái)政資金的使用績(jī)效評(píng)價(jià)提供具有可操作性和實(shí)際指導(dǎo)意義的方案,同時(shí)為整個(gè)財(cái)政支出績(jī)效評(píng)價(jià)體系的構(gòu)建和完善提供富有成效的建議,具有一定的理論和現(xiàn)實(shí)意義。 本文主要從以下幾個(gè)方面展開分析;首先對(duì)財(cái)政農(nóng)村義務(wù)教育支出的相關(guān)概念進(jìn)行界定,以明確文章的研究對(duì)象,并分析了其理論基礎(chǔ);然后通過借鑒國(guó)外教育支出績(jī)效評(píng)價(jià)的經(jīng)驗(yàn)與教訓(xùn),結(jié)合我國(guó)實(shí)際情況,得出了一些啟示和借鑒;接著分析了我國(guó)開展財(cái)政農(nóng)村義務(wù)教育支出績(jī)效評(píng)價(jià)的現(xiàn)狀和意義,并進(jìn)行了可行性分析;在此基礎(chǔ)上,設(shè)計(jì)了一套針對(duì)財(cái)政農(nóng)村義務(wù)教育支出的績(jī)效評(píng)價(jià)體系;最后進(jìn)行案例分析,以實(shí)例說(shuō)明績(jī)效評(píng)價(jià)的整個(gè)過程。
[Abstract]:Since the reform and opening up, with the gradual establishment of the socialist market economic system and the establishment and continuous improvement of the financial management system of the tax distribution system, the financial strength of our country has grown continuously, and the financial revenue has increased rapidly. In the financial revenue growth by a large margin, but more and more prominent revenue and expenditure contradictions. This is mainly due to; first, the total amount of financial resources is insufficient, second, expenditure efficiency is not high. In the case of shortage of financial resources, the allocation efficiency of stock resources is more important. To judge the efficiency of expenditure activities and to test whether the use of financial funds is efficient, it is necessary to set up a financial expenditure management mode guided by "result" and "tracking efficiency". Since compulsory education, especially rural compulsory education, has always been the most important part of financial expenditure, and the development of rural compulsory education has become the focus of national and social concern, this paper takes the expenditure of financial rural compulsory education as the starting point. To explore the establishment of financial performance evaluation system for compulsory education expenditure in rural areas, and to provide an operable and practical guiding scheme for the performance evaluation of the use of financial funds. At the same time, it is of theoretical and practical significance to provide effective suggestions for the construction and improvement of the performance evaluation system of financial expenditure. This article mainly carries on the analysis from the following several aspects: first, carries on the definition to the finance countryside compulsory education expenditure related concept, in order to clear the article the research object, and has analyzed its theory foundation; Then by learning from the experience and lessons of foreign education expenditure performance evaluation, combined with the actual situation of our country, we draw some inspiration and draw lessons from it. Then, we analyze the current situation and significance of the performance evaluation of financial compulsory education expenditure in our country. And carried on the feasibility analysis; on this basis, has designed a set of performance appraisal system for the finance compulsory education expenditure; finally carries on the case analysis, explains the entire process of the performance appraisal with the example.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F812.4;G522.3

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