本文關(guān)鍵詞：A市畜牧水產(chǎn)部門預(yù)算項(xiàng)目支出績效評價(jià)體系研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 部門預(yù)算 項(xiàng)目支出 績效評價(jià) 指標(biāo)體系 評價(jià)方法

【摘要】：按照財(cái)政部的統(tǒng)一部署和要求，畜牧水產(chǎn)部門從2000年開始進(jìn)行部門預(yù)算的編制工作。理論界對于部門預(yù)算改革工作給予了較多關(guān)注，但大部分研究集中于部門預(yù)算的編制方面，對預(yù)算項(xiàng)目支出績效評價(jià)的關(guān)注較少。當(dāng)前，畜牧水產(chǎn)部門對預(yù)算項(xiàng)目支出的績效評價(jià)工作尚處于起步階段，客觀上需要建立一套科學(xué)合理的績效評價(jià)體系來衡量預(yù)算項(xiàng)目支出的使用是否高效。 本文在系統(tǒng)地研究國內(nèi)外文獻(xiàn)的基礎(chǔ)上，總結(jié)了部門預(yù)算項(xiàng)目支出績效評價(jià)的基本理論與現(xiàn)實(shí)意義，并以此為指導(dǎo)，理論聯(lián)系實(shí)踐，以A市畜牧水產(chǎn)部門預(yù)算項(xiàng)目支出績效評價(jià)體系為研究對象，較為全面地分析了其預(yù)算項(xiàng)目支出績效評價(jià)現(xiàn)狀及存在的問題，并針對這些問題，以A市重大動物疫病防控項(xiàng)目為例，系統(tǒng)地闡述了畜牧水產(chǎn)部門預(yù)算項(xiàng)目績效評價(jià)體系的構(gòu)建。該體系包括預(yù)算項(xiàng)目支出績效評價(jià)的評價(jià)對象、評價(jià)內(nèi)容、評價(jià)目標(biāo)、評價(jià)指標(biāo)、評價(jià)標(biāo)準(zhǔn)與評價(jià)方法等，其中評價(jià)指標(biāo)體系的建立、指標(biāo)權(quán)重的設(shè)置和評價(jià)方法的選擇是本文的重點(diǎn)與難點(diǎn)。指標(biāo)體系的構(gòu)建方面，充分結(jié)合畜牧水產(chǎn)部門項(xiàng)目的特類和預(yù)算項(xiàng)目支出的類型，重點(diǎn)分析預(yù)算項(xiàng)目支出績效評價(jià)情況，從經(jīng)濟(jì)性、效率性和效果性三個(gè)方面分別設(shè)置具體指標(biāo)；運(yùn)用層析分析法對指標(biāo)權(quán)重進(jìn)行設(shè)置，然后采用綜合計(jì)分模型計(jì)算績效評價(jià)結(jié)果。本文旨在構(gòu)建一個(gè)有利于畜牧水產(chǎn)部門加強(qiáng)預(yù)算管理，提高預(yù)算項(xiàng)目支出績效的評價(jià)體系，，為畜牧水產(chǎn)部門預(yù)算項(xiàng)目支出績效評價(jià)體系的完善提供參考。
[Abstract]:According to the request of the Ministry of finance, the preparation of animal husbandry and Fisheries departments to begin from 2000 department budget. Scholars have given more attention to the reform of department budget preparation work, but most of the studies focus on the department budget, less of the budget expenditure performance evaluation project attention. At present, animal husbandry and Fisheries Department of performance evaluation of project expenditure budget is still in the initial stage, the use of the objective need of a scientific and reasonable performance evaluation system is established to measure the project expenditure budget is efficient.
Based on the domestic and foreign literature in this paper systematically, summarizes the basic theory of department budget expenditure performance evaluation project and practical significance, as well as the guidance, theory with practice, in the A city of animal husbandry and fisheries department budget expenditure performance evaluation system as the research object, comprehensively analyzes the current situation of the project budget expenditure performance evaluation and the existing problems, and to solve these problems, A City, a major animal disease prevention and control project as an example, systematically expounded the construction of animal husbandry and fisheries department budget project performance evaluation system. The system includes project budget expenditure performance evaluation object, evaluation content, evaluation target, evaluation index, evaluation criteria and evaluation methods etc. among them, the establishment of evaluation index system, setting and evaluation method of index weight selection is the focus of the thesis. The construction of the index system, fully integrated livestock The type of husbandry and aquaculture sector projects and special budget expenditure, focuses on the analysis of the budget expenditure performance evaluation project, from the economy, specific indicators were set up three aspects of efficiency and effectiveness; use of AHP to set the index weight, and then the comprehensive total model calculation results. This paper aims to construct performance evaluation a good animal husbandry and Fisheries departments to strengthen budget management, improve the project budget expenditure performance evaluation system, to provide reference for the improvement of animal husbandry and fisheries department budget expenditure performance evaluation system.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6

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本文編號：1372888