【摘要】：隨著我國社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展和公共財(cái)政基本框架的逐步建立，公眾參與公共事務(wù)決策和監(jiān)督的意識(shí)越來越強(qiáng)烈，人們希望預(yù)算支出能夠真正透明化，并極其關(guān)心預(yù)算支出的結(jié)果。如何進(jìn)行科學(xué)的預(yù)算管理，，如何提高預(yù)算資金的使用效率和效果，儼然已經(jīng)成為整個(gè)社會(huì)的新議題。為了衡量和監(jiān)督預(yù)算安排的合理性和支出效果，世界各國普遍開展了預(yù)算績(jī)效評(píng)價(jià)工作。而就我國的情況而言，預(yù)算績(jī)效評(píng)價(jià)工作起步較晚，目前仍處在從理論研究向?qū)嵺`操作轉(zhuǎn)變的過度階段。 我國的部門預(yù)算范圍很廣，績(jī)效評(píng)價(jià)工作的實(shí)施必然不能一蹴而就，必須以點(diǎn)帶面，優(yōu)先選擇重點(diǎn)民生支出和社會(huì)公益性較強(qiáng)的項(xiàng)目作為試點(diǎn)，然后逐步推廣。本文研究中所選擇的公路部門預(yù)算項(xiàng)目，其在社會(huì)經(jīng)濟(jì)發(fā)展中的重要作用決定了其績(jī)效評(píng)價(jià)的緊迫性；其公共產(chǎn)品的屬性又決定了其績(jī)效評(píng)價(jià)的難度。因此，本文在對(duì)預(yù)算績(jī)效評(píng)價(jià)相關(guān)理論進(jìn)行分析的基礎(chǔ)上，以廣泛搜集文獻(xiàn)資料和實(shí)地調(diào)研結(jié)合，對(duì)我國公路部門預(yù)算項(xiàng)目績(jī)效評(píng)價(jià)研究的現(xiàn)狀和局限性進(jìn)行了剖析，有針對(duì)性地對(duì)我國公路部門預(yù)算項(xiàng)目績(jī)效評(píng)價(jià)的框架進(jìn)行探討，提出了我國公路部門預(yù)算項(xiàng)目績(jī)效評(píng)價(jià)的總體思路，強(qiáng)調(diào)了建立整體機(jī)制的重要性，同時(shí)，在績(jī)效評(píng)價(jià)工作的幾個(gè)要點(diǎn)當(dāng)中，本文著重對(duì)受體制性因素影響較小、適于主觀能動(dòng)性發(fā)揮的績(jī)效評(píng)價(jià)方法的選擇、評(píng)價(jià)指標(biāo)確定以及指標(biāo)權(quán)重設(shè)置等問題提出了相關(guān)建議。尤其對(duì)解決目前公路部門預(yù)算項(xiàng)目評(píng)價(jià)實(shí)施難的問題有極強(qiáng)實(shí)踐意義的指標(biāo)體系建立進(jìn)行了研究，闡述了其必要性，確定了體系設(shè)計(jì)的原則，并建立了針對(duì)公路項(xiàng)目的三個(gè)層次的指標(biāo)體系，以期為公路部門預(yù)算項(xiàng)目績(jī)效評(píng)價(jià)工作的實(shí)施提供參考。
[Abstract]:With the continuous development of socialist market economy and the gradual establishment of the basic framework of public finance, the awareness of public participation in decision-making and supervision of public affairs is becoming stronger and stronger. People hope that budget expenditure can be truly transparent. And extremely concerned about the results of budget expenditure. How to carry out scientific budget management and how to improve the efficiency and effect of budget funds has become a new issue in the whole society. In order to measure and supervise the rationality of budget arrangement and the effect of expenditure, the evaluation of budget performance has been carried out in many countries all over the world. As far as our country is concerned, the evaluation of budget performance starts late and is still in the transition from theoretical research to practical operation. The department budget of our country is very wide, the implementation of the performance evaluation must not be accomplished overnight, we must give priority to choose the key projects of people's livelihood expenditure and social welfare as the pilot, and then gradually promote. In this paper, the highway department budget item selected in the study, its important role in the social and economic development determines the urgency of its performance evaluation, and its public goods attributes determine the difficulty of performance evaluation. Therefore, based on the analysis of the relevant theories of budget performance evaluation, this paper analyzes the present situation and limitations of the performance evaluation of highway budget projects in our country with the combination of extensive collection of literature and field research. This paper probes into the framework of performance evaluation of highway budget projects in China, puts forward the general idea of performance evaluation of highway budget projects in China, emphasizes the importance of establishing the overall mechanism, and at the same time, Among the key points of performance evaluation, this paper puts forward some suggestions on the selection of performance evaluation methods, the determination of evaluation indexes and the setting of index weights, which are less affected by institutional factors and suitable for subjective initiative. In particular, the paper studies the establishment of the index system, which is of great practical significance to solve the problem of difficult evaluation and implementation of budget projects in highway departments at present, expounds its necessity, and determines the principles of system design. The index system of three levels of highway project is established in order to provide reference for the implementation of budget project performance evaluation in highway department.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F540.58

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