【摘要】：政府預(yù)算績效評價(jià)側(cè)重于社會(huì)經(jīng)濟(jì)方面的評價(jià)，難以全面反映政府生態(tài)資源環(huán)境管理情況。隨著公眾對生態(tài)資源環(huán)境問題關(guān)注度不斷提高，公眾對生態(tài)資源環(huán)境管理績效必然有了更高要求。論文首先簡單介紹了選題背景及意義，，歸納總結(jié)了國內(nèi)外政府環(huán)境管理績效評價(jià)發(fā)展歷史與現(xiàn)狀。其次，在清晰界定政府生態(tài)預(yù)算績效評價(jià)含義的基礎(chǔ)上，進(jìn)一步闡述了政府生態(tài)預(yù)算績效評價(jià)的理論基礎(chǔ)。然后，在明確政府生態(tài)預(yù)算績效評價(jià)的目標(biāo)定位和原則基礎(chǔ)上，重點(diǎn)探討了績效評價(jià)的組織體系和方法體系，進(jìn)而借鑒平衡計(jì)分卡多層次多維度的結(jié)構(gòu)特點(diǎn)，從生態(tài)預(yù)算戰(zhàn)略角度構(gòu)建了包含決策績效和執(zhí)行管理績效兩個(gè)維度的綜合績效評價(jià)指標(biāo)體系，并通過專家會(huì)議、訪談及預(yù)調(diào)查初步確定了指標(biāo)體系的基本內(nèi)容，同時(shí)論證了以生態(tài)預(yù)算為載體構(gòu)建政府生態(tài)預(yù)算績效評價(jià)指標(biāo)體系的優(yōu)勢。在實(shí)證部分，運(yùn)用SPSS17對問卷調(diào)查結(jié)果進(jìn)行了信度和效度檢驗(yàn)，最終得到由2個(gè)一級指標(biāo)、4個(gè)二級指標(biāo)和22個(gè)三級指標(biāo)構(gòu)成的指標(biāo)體系；緊接著利用主成分分析法確定了指標(biāo)權(quán)重，并由此得到預(yù)算決策績效、生態(tài)環(huán)境日常維護(hù)投入績效、管理合規(guī)性和管理效果性績效構(gòu)成的指標(biāo)權(quán)重。為明確指標(biāo)在科研部門、政府部門及實(shí)務(wù)部門間重要性的看法是否存在差異，進(jìn)一步以部門為基礎(chǔ)計(jì)算獲得指標(biāo)權(quán)重分配情況信息。最后，結(jié)合理論分析與實(shí)證分析結(jié)果，提出建立科學(xué)的政府生態(tài)預(yù)算決策機(jī)制、以生態(tài)預(yù)算績效指標(biāo)為基礎(chǔ)的政府生態(tài)環(huán)境管理約束機(jī)制，及開展政府生態(tài)預(yù)算信息化建設(shè)三大政策建議。
[Abstract]:Government budget performance evaluation focuses on the evaluation of social and economic aspects, and it is difficult to reflect the environmental management of government ecological resources. With the increasing attention of the public to ecological resources and environment problems, the public must have higher requirements for the performance of ecological resources and environment management. Firstly, this paper briefly introduces the background and significance of the selected topic, and summarizes the development history and present situation of environmental management performance evaluation at home and abroad. Secondly, on the basis of clearly defining the meaning of government ecological budget performance evaluation, the theoretical basis of government ecological budget performance evaluation is further elaborated. Then, on the basis of defining the target orientation and principle of government ecological budget performance evaluation, the paper discusses the organizational system and method system of performance evaluation, and then draws lessons from the structural characteristics of balanced scorecard, which is multi-level and multi-dimensional. From the perspective of ecological budget strategy, this paper constructs a comprehensive performance evaluation index system with two dimensions of decision making performance and executive management performance, and preliminarily determines the basic content of the index system through expert meetings, interviews and pre-investigation. At the same time, it demonstrates the advantage of constructing the performance evaluation index system of government ecological budget with ecological budget as the carrier. In the empirical part, we use SPSS17 to test the reliability and validity of the questionnaire results, and finally get the index system which consists of 2 primary indicators, 4 secondary indicators and 22 third-level indicators. Then we use principal component analysis to determine the index weight and get the index weight of budget decision performance, ecological environment daily maintenance input performance, management compliance and management effect performance. In order to find out whether there are differences in the importance of index in scientific research departments, government departments and practical departments, the information of index weight distribution can be obtained based on the calculation of departments. Finally, based on the theoretical analysis and empirical analysis, the paper puts forward the establishment of a scientific government ecological budget decision-making mechanism, and the government ecological environment management constraint mechanism based on the ecological budget performance index. And carry out the government ecological budget information construction three policy recommendations.
【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】：2013
【分類號】：F810.6;F812.3

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