本文選題：地方政府 + 績效預(yù)算�。� 參考：《武漢理工大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟的國際化、全球化,政府公共治理環(huán)境發(fā)生變化。為了優(yōu)化和合理配置政府財政支出,提高政府管理效率,解決財政困難,世界各國政府和公共部門開始推行以績效預(yù)算為核心的變革,我國也將績效預(yù)算確立為預(yù)算改革與發(fā)展的長期目標(biāo)和努力方向。績效預(yù)算管理和績效預(yù)算評價隨著這一改革方向而展開,它的成功推廣實踐又促進了績效預(yù)算的發(fā)展。因此,隨著我國社會主義市場經(jīng)濟體制的不斷完善,公共財政體制框架逐步建立,績效預(yù)算改革逐步推廣和深入,對地方政府績效預(yù)算的編制和評價進行研究是政府預(yù)算管理改革的必經(jīng)之路,也是當(dāng)前政府在開展績效預(yù)算和進行財政改革時面臨的一個重要課題,具有重要的理論意義和現(xiàn)實意義。 本文的研究內(nèi)容包括六個部分：第一部分簡要介紹本文的研究目的和研究意義,對國內(nèi)外關(guān)于績效預(yù)算管理的相關(guān)研究成果進行梳理,介紹論文的基本框架、采用的研究方法和技術(shù)路線。第二部分闡述我國地方政府預(yù)算管理的發(fā)展歷程、取得的成效和發(fā)展現(xiàn)狀,深入分析我國地方政府預(yù)算編制和評價方面存在的問題。第三部分提出我國地方政府績效預(yù)算的編制程序和方法,簡要介紹幾種評估方法的優(yōu)缺點和項目評級工具的由來及步驟,對項目支出預(yù)算編制流程進行分析,并基于項目評級工具構(gòu)建了項目支出預(yù)算編制模型。第四部分闡述預(yù)算支出績效評價體系的構(gòu)建原則及方法選擇,經(jīng)過指標(biāo)的初步設(shè)計和篩選優(yōu)化,基于模糊綜合評價建立了績效預(yù)算評價指標(biāo)體系。第五部分是案例研究,主要是為了驗證模型和評價指標(biāo)體系的實用性。該部分以長沙市為例,通過分析長沙市目前經(jīng)濟發(fā)展和政府管理情況,對長沙市政府預(yù)算管理績效情況進行評價。第六部分是全文內(nèi)容總結(jié)和對未來研究的展望。 本文的主要研究成果和創(chuàng)新點是：針對財政項目支出的特殊性,采用項目評級工具的設(shè)計思路,結(jié)合成本——效益分析法和最低成本法,對財政項目支出構(gòu)建了預(yù)算編制模型；針對政府的特點,從預(yù)算的投入、過程管理和產(chǎn)出及結(jié)果三方面構(gòu)建了我國地方政府預(yù)算績效評價指標(biāo)體系,并利用李克特量表法和層次分析法對評價指標(biāo)體系篩選優(yōu)化,最后利用模糊綜合評價法整體評價地方政府預(yù)算績效。
[Abstract]:With the internationalization of economy and globalization, the environment of government public governance has changed. In order to optimize and rationally allocate government financial expenditure, improve the efficiency of government management and solve the financial difficulties, governments and public departments around the world began to implement the reform with the performance budget as the core. Our country also establishes the performance budget as the long-term goal and direction of budget reform and development. Performance budget management and performance budget evaluation develop with this reform direction, and its successful promotion and practice promote the development of performance budget. Therefore, with the continuous improvement of our socialist market economy system, the framework of public finance system is gradually established, and the reform of performance budget is gradually popularized and deepened. The research on the formulation and evaluation of the local government performance budget is the only way for the government budget management reform, and it is also an important subject that the government faces when it carries out the performance budget and the financial reform. It has important theoretical and practical significance. The research content of this paper includes six parts: the first part briefly introduces the purpose and significance of this paper, combs the domestic and foreign research results on performance budget management, and introduces the basic framework of the paper. Research methods and technical routes adopted. The second part describes the development of local government budget management in China, the achievements and development of the current situation, in-depth analysis of our local government budget preparation and evaluation of the existing problems. In the third part, the author puts forward the procedure and method of compiling the performance budget of local government in our country, briefly introduces the advantages and disadvantages of several evaluation methods and the origin and steps of project rating tools, and analyzes the process of preparing project expenditure budget. And based on the project rating tools to build a project expenditure budget model. The fourth part describes the principles and methods of budget expenditure performance evaluation system. Through the preliminary design and selection optimization of indicators, the performance budget evaluation index system is established based on fuzzy comprehensive evaluation. The fifth part is case study, mainly to verify the practicability of the model and evaluation index system. Taking Changsha as an example, this part evaluates the performance of Changsha government budget management by analyzing the current economic development and government management in Changsha. The sixth part is the full text content summary and the prospect to the future research. The main research results and innovations of this paper are as follows: according to the particularity of financial project expenditure, this paper adopts the design idea of project rating tool, combines the cost-benefit analysis method and the lowest cost method, and constructs a budget compilation model for fiscal project expenditure; According to the characteristics of the government, this paper constructs the evaluation index system of local government budget performance from three aspects of budget input, process management, output and result, and optimizes the evaluation index system by using the Likert scale method and the Analytic hierarchy process (AHP) method. Finally, the fuzzy comprehensive evaluation method is used to evaluate the budget performance of local government.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.3;F810.6

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本文編號：1911521