地方財(cái)政基本公共文化服務(wù)績(jī)效評(píng)價(jià)與優(yōu)化建議
本文選題:公共文化服務(wù) + 規(guī)?(jī)效; 參考:《中國(guó)海洋大學(xué)》2014年碩士論文
【摘要】:公共文化服務(wù)是滿足公民文化需求和改善民生的重要手段之一!笆濉逼陂g,我國(guó)提出了推動(dòng)社會(huì)主義文化大發(fā)展大繁榮的戰(zhàn)略任務(wù)!笆舜蟆碧岢隽恕凹訌(qiáng)重大公共文化工程和文化項(xiàng)目建設(shè),完善公共文化服務(wù)體系,提高服務(wù)效能”的要求,足見我國(guó)對(duì)公共文化服務(wù)的重視程度。但是,隨著經(jīng)濟(jì)的發(fā)展,公民對(duì)于公共文化“高質(zhì)高量”的需求與政府能否“足量、有效、均等”地提供公共文化服務(wù)的矛盾日益凸顯。 公共文化服務(wù)作為一項(xiàng)由國(guó)家提供的公共服務(wù),地方財(cái)政是其主要供給資金來源,“足量、有效、均等”地提供是公共文化服務(wù)對(duì)政府財(cái)政支出提出的基本訴求。在規(guī)模、效率、均等化三個(gè)方面對(duì)公共文化服務(wù)績(jī)效進(jìn)行評(píng)價(jià),是檢驗(yàn)財(cái)政支出效果的重要方面,也是考量地方財(cái)政能否有效解決公共文化服務(wù)民生問題的重要手段。財(cái)政對(duì)公共文化服務(wù)的支持涉及到財(cái)政資金使用流程的各個(gè)方面,針對(duì)財(cái)政的資金來源、使用方式與配置結(jié)果,論文從財(cái)政投入與產(chǎn)出效果兩個(gè)視角對(duì)公共文化服務(wù)的規(guī)?(jī)效、效率績(jī)效與均等化績(jī)效進(jìn)行評(píng)價(jià)分析,探究我國(guó)基本公共文化服務(wù)財(cái)政支出績(jī)效優(yōu)化的路徑。 首先,通過對(duì)基本公共文化服務(wù)財(cái)政支出規(guī)?(jī)效的評(píng)價(jià)和分析發(fā)現(xiàn),改革開放以來,,我國(guó)公共文化服務(wù)財(cái)政支出絕對(duì)規(guī)模在不斷增長(zhǎng),但是其相對(duì)規(guī)模卻在不斷降低。公共文化服務(wù)財(cái)政支出占財(cái)政支出的比重呈現(xiàn)下降趨勢(shì),這與公共服務(wù)與經(jīng)濟(jì)均衡發(fā)展的要求并不相符。其次,基本公共文化服務(wù)財(cái)政支出效率績(jī)效方面,采用超效率DEA考察我國(guó)公共文化服務(wù)財(cái)政支出效率,我國(guó)公共文化服務(wù)財(cái)政支出效率普遍偏低,但是隨著經(jīng)濟(jì)的發(fā)展,我國(guó)整體的財(cái)政支出效率逐漸改善;從地區(qū)方面來看,公共文化服務(wù)財(cái)政支出效率呈現(xiàn)出不均等趨勢(shì),經(jīng)濟(jì)發(fā)達(dá)地區(qū)的財(cái)政支出浪費(fèi)嚴(yán)重,而中西部地區(qū)雖然財(cái)政支出規(guī)模較小,但具有較高的效率。最后,公共文化服務(wù)均等化績(jī)效方面,采用變異系數(shù)對(duì)我國(guó)基本公共文化服務(wù)財(cái)政投入與產(chǎn)出均等化績(jī)效進(jìn)行評(píng)估,研究發(fā)現(xiàn)1995年以來財(cái)政投入與產(chǎn)出均等化水平呈現(xiàn)先上升后下降的趨勢(shì),但是各省份之間的公共文化服務(wù)差異仍然較大,均等化水平較低。 公共文化服務(wù)財(cái)政支出績(jī)效的提升并不能單純地增加財(cái)政支出規(guī)模,而應(yīng)從提升支出效率、改善均等化水平入手。為發(fā)現(xiàn)提升公共文化服務(wù)財(cái)政支出績(jī)效優(yōu)化的應(yīng)對(duì)之策,需要考察公共文化服務(wù)財(cái)政支出績(jī)效的影響因素。采用面板數(shù)據(jù)回歸分析公共文化服務(wù)財(cái)政支出效率的影響因素,以期從政策方面發(fā)現(xiàn)優(yōu)化途徑。面板數(shù)據(jù)回歸分析表明:公共文化服務(wù)的財(cái)政支出效率受經(jīng)濟(jì)、社會(huì)發(fā)展、文化水平、地區(qū)財(cái)政支出差異和政府規(guī)模等地區(qū)差異因素影響,政府可以通過改變可控變量來優(yōu)化財(cái)政支出效率。公共文化服務(wù)均等化績(jī)效優(yōu)化方面,在計(jì)算公共文化服務(wù)財(cái)政投入與產(chǎn)出均等化的基礎(chǔ)上,考察兩者之間的協(xié)整關(guān)系與格蘭杰因果關(guān)系,系統(tǒng)研究“公共文化服務(wù)投入均等化是否導(dǎo)致公共文化服務(wù)產(chǎn)出均等化”的問題。研究發(fā)現(xiàn)財(cái)政投入均等化與產(chǎn)出均等化存在長(zhǎng)期的協(xié)整關(guān)系,財(cái)政投入均等化在短期內(nèi)是產(chǎn)出均等化的格蘭杰原因,財(cái)政均等化是解決公共文化服務(wù)均等化的有效路徑。 論文根據(jù)規(guī)模、效率、均等化實(shí)證研究發(fā)現(xiàn)的問題,提出基本公共文化服務(wù)績(jī)效優(yōu)化建議,以期促進(jìn)我國(guó)公共文化服務(wù)水平的提高。通過提高財(cái)政支出水平、豐富融資來源、加快基礎(chǔ)設(shè)施建設(shè)等手段優(yōu)化基本公共文化服務(wù)的規(guī)模績(jī)效;通過提高支出效率意識(shí)、完善財(cái)政稅收體系、實(shí)現(xiàn)規(guī)模效應(yīng)、加強(qiáng)財(cái)政支出管理等手段優(yōu)化基本公共文化服務(wù)的效率績(jī)效;通過實(shí)現(xiàn)財(cái)政投入均等化、促進(jìn)公平分配、協(xié)調(diào)區(qū)域發(fā)展、完善轉(zhuǎn)移支付制度等手段優(yōu)化基本公共文化服務(wù)的均等化績(jī)效。
[Abstract]:The public cultural service is one of the important means to meet the citizens' cultural needs and improve the livelihood of the people. During the "12th Five-Year", China put forward a strategic task to promote the great prosperity of the socialist culture. The "eighteen major" put forward "strengthening the construction of major public cultural projects and cultural projects, improving the service system of public culture and improving service." However, with the development of the economy, the contradiction between citizens' demand for high quality and high quality of public culture and the provision of public cultural services by the government "sufficient, effective and equal" is becoming increasingly prominent.
Public cultural service is a public service provided by the state. Local finance is its main source of supply of funds. "Sufficient, effective, equal" provision is the basic demand of public cultural services on government expenditure. The evaluation of public cultural service performance in three aspects, such as scale, efficiency and equalization, is a test of financial support. The important aspect of the effect is also the important means to consider whether the local finance can effectively solve the problem of the public culture service. The support of the public cultural service involves all aspects of the financial capital use process. It aims at the sources of finance, the way of use and the result of the allocation, and the paper from the two aspects of the financial input and output effect. The angle of the public cultural service scale performance, efficiency performance and equalization performance evaluation and analysis, to explore the basic public cultural service financial expenditure performance optimization path.
First, through the evaluation and analysis of the performance of the financial expenditure on basic public cultural services, it is found that since the reform and opening up, the absolute scale of public cultural service expenditure in China has been increasing, but its relative scale is decreasing continuously. The requirements of the balanced development of the economy are not consistent. Secondly, the efficiency of the public cultural services in China is investigated by using the super efficiency DEA. The efficiency of our public cultural service is generally low. However, the efficiency of our public cultural service is generally low. However, with the development of the economy, the overall efficiency of our country's financial expenditure has been carried out. In terms of regional aspect, the efficiency of public cultural services financial expenditure is not equal, and the financial expenditure of the developed areas is a serious waste, while the central and western regions, although the financial expenditure is small, have higher efficiency. It is found that the level of financial input and output equalization has been rising and then declining since 1995, but the difference in public cultural services between provinces is still large and the level of equalization is low.
The promotion of public cultural service performance can not simply increase the scale of fiscal expenditure, but should start with the improvement of the efficiency of expenditure and the level of equalization. In order to find the countermeasures to improve the performance of public cultural services, we need to examine the factors affecting the performance of public cultural services. Regression analysis of the influence factors of the efficiency of public cultural services financial expenditure in order to find the optimization approach from the policy. The panel data regression analysis shows that the efficiency of public cultural services is affected by economic, social development, cultural level, regional fiscal expenditure differences and government scale and other regional differences, the government can pass through By changing the controllable variables to optimize the efficiency of fiscal expenditure. On the basis of calculating the equalization of public cultural services, the relationship of co integration and Grainger causality between the public cultural services and the equality of the output of public cultural services is investigated. The study found that there is a long-term co integration relationship between the equalization of financial input and the equalization of output, and the equalization of financial input is the Grainger reason for the equalization of output in the short term. The equalization of finance is an effective way to solve the equalization of public cultural services.
According to the problems of scale, efficiency and equalization, the paper puts forward some suggestions on the performance optimization of basic public cultural services in order to promote the improvement of the level of public cultural service in China. To improve the awareness of the efficiency of expenditure, to improve the fiscal revenue system, to realize the scale effect, to strengthen the management of financial expenditure and to optimize the efficiency performance of basic public cultural services; to optimize the equality of basic public cultural services through the equalization of financial input, the promotion of fair distribution, the coordination of regional development, and the improvement of the transfer payment system. Turn performance.
【學(xué)位授予單位】:中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F812;G123
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