本文選題：預(yù)算 + 森林生態(tài)效益補(bǔ)償　； 參考：《福建師范大學(xué)》2015年碩士論文

【摘要】：隨著“責(zé)任政府”和“服務(wù)型政府”的行政管理理念不斷深化,政府理財(cái)已進(jìn)入以公共支出為重點(diǎn)的跟蹤問(wèn)效新階段,預(yù)算績(jī)效管理就是一種以支出結(jié)果為導(dǎo)向的預(yù)算管理模式,是財(cái)政科學(xué)化精細(xì)化管理的重要保障。森林生態(tài)效益補(bǔ)償基金是各級(jí)政府依法設(shè)立用于公益林的營(yíng)造、撫育、保護(hù)和管理的資金。隨著我國(guó)財(cái)政體制進(jìn)入預(yù)算績(jī)效管理改革的新階段,以及全國(guó)推進(jìn)生態(tài)文明建設(shè)的需要,加強(qiáng)森林生態(tài)效益補(bǔ)償基金績(jī)效管理具有重要的現(xiàn)實(shí)意義。本文在預(yù)算績(jī)效管理的大背景下,概括總結(jié)了森林生態(tài)效益補(bǔ)償基金基本情況以及福建省預(yù)算績(jī)效管理改革發(fā)展,并結(jié)合預(yù)算績(jī)效管理理論基礎(chǔ)上,對(duì)福建省森林生態(tài)效益補(bǔ)償基金績(jī)效管理進(jìn)行研究。近年來(lái),福建省全方位、多角度地推動(dòng)預(yù)算績(jī)效管理工作開(kāi)展,并且福建省森林覆蓋率高,為保護(hù)生態(tài)公益林,切實(shí)提高森林生態(tài)效益補(bǔ)償基金使用效益,福建已連續(xù)幾年將開(kāi)展森林生態(tài)效益補(bǔ)償基金績(jī)效管理工作作為林業(yè)行業(yè)財(cái)政支出績(jī)效管理的一個(gè)重要內(nèi)容,并取得了一定的成效,但同時(shí)在理論和操作層面仍存在著一些困難和問(wèn)題。為此,本研究對(duì)福建省進(jìn)一步深化開(kāi)展森林生態(tài)效益補(bǔ)償績(jī)效管理工作做出必要的探索。
[Abstract]:With the deepening of the concept of "responsible government" and "service-oriented government", the government's financial management has entered a new stage, which focuses on public expenditure. Budget performance management is a kind of budget management mode based on expenditure result, and it is an important guarantee of financial scientific and meticulous management. Forest ecological benefit compensation fund is a fund set up by governments at all levels according to law for the construction, maintenance, protection and management of public welfare forests. With China's financial system entering a new stage of budget performance management reform and the need to promote the construction of ecological civilization, it is of great practical significance to strengthen the performance management of forest ecological benefit compensation fund. Under the background of budget performance management, this paper summarizes the basic situation of forest ecological benefit compensation fund and the reform and development of budget performance management in Fujian Province, and combines the theory of budget performance management. This paper studies the performance management of forest ecological benefit compensation fund in Fujian Province. In recent years, Fujian Province has carried out comprehensive and multi-angle budget performance management, and the forest coverage in Fujian Province is high. In order to protect ecological public welfare forest and improve the utilization benefit of forest ecological benefit compensation fund, In Fujian province, the performance management of forest ecological benefit compensation fund has been regarded as an important part of the performance management of financial expenditure in forestry industry for several years in a row, and some achievements have been made. But at the same time, there are still some difficulties and problems in theory and operation. Therefore, this study makes a necessary exploration for further deepening the performance management of forest ecological benefit compensation in Fujian Province.
【學(xué)位授予單位】：福建師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F326.2

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