基于平衡计分卡理论我国地方财政支出绩效评价体系的构建

发布时间：2018-01-02 19:18

本文关键词：基于平衡计分卡理论我国地方财政支出绩效评价体系的构建　出处：《安徽大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着改革开放的深入推进,我国国民收入水平翻了几番,日益增长的社会财富和日趋不均衡的财富分配成为社会矛盾较为尖锐的一个部分。政府的资源配置作用于是显得格外重要,传统的财政支出管理模式已经不能够适应社会公众的需求。人们越来越关注政府工作的效率和公共财政的透明度。同时,税收制度的变革,营改增、地方债等一系列问题使得地方政府的财政问题一直处在压力颇大的状态,财政资金使用中的浪费,资源应用效率低下等问题接踵而来,建立健全我国财政支出绩效评价体系迫在眉睫。本文首先从整体上对论文进行了概述,介绍了本文的研究背景和研究意义、分析了相关领域的国内外研究现状,从财政支出绩效评价工作最基本的理论开始,概述了“绩效”“绩效评价”“地方财政支出绩效评价”“成本效益分析”“新公共管理理论”“受托责任体制理论”“3E原则”等相关理论,并介绍了我国目前地方财政支出绩效评价的相关流程,应用方法,运用了文献综述法,比较分析法,实证分析法来基于平衡计分卡的理论框架对我国地方财政支出绩效评价研究进行分析。通过对比分析我国地方财政支出绩效评价现状与西方国家财政支出绩效评价的历程,借鉴西方国家在财政支出绩效评价领域成功的地方,将西方国家20世纪最伟大的战略创造之一“平衡计分卡”理论引入到财政支出绩效评价指标设计中来。平衡计分卡作为21世纪最重要的十大管理工具之一,最初产生于20世纪90年代的企业绩效评价研究,后来经过学者的不断补充和完善,如今已经具备了比较成型而完整的理论体系。20世纪末,在西方国家新公共管理理论浪潮的推动下,平衡计分卡被引用至各级政府、公共部门、社会团体及其他非营利组织的工作中,发挥了极其重要的作用。21世纪以来,平衡计分卡被我国很多企业引入进企业管理的模块,并得到了迅速的推广。同时,地方政府也开始摸索平衡计分卡理论对于我国财政支出绩效评价的应用。本文根据平衡计分卡财务经济、内部管理、公众满意度和学习成长四个方面设计了一组绩效评价指标。最后在案例分析的部分,以安徽省为例,依据数据可得性,设计了安徽省16各地市各12个指标,利用主成分分析法进行模型分析,得出实证结论,并根据实证结论对我过地方财政支出绩效评价体系的发展提出了一点建议。
[Abstract]:With the deepening of reform and opening-up, China's national income level more than doubled, increasing social wealth and the more uneven distribution of wealth has become a part of the sharp social contradictions. The role of government and the allocation of resources is particularly important, the traditional financial expenditure management model has been unable to adapt to the needs of the public. People pay more attention to the government's work efficiency and the transparency of public finances. At the same time, the reform of the tax system, replacing business tax with value-added tax(VAT), a series of problems such as local debt makes the question of local government finance has been in a state of considerable pressure, waste in the use of fiscal funds, low efficiency of resource application on problems, establishing and perfecting the China's fiscal expenditure performance evaluation system is imminent. This paper overall summarizes the thesis, introduces the research background and significance of the research, analysis The research status of related fields at home and abroad, starting from the fiscal expenditure performance evaluation theory is the most basic work, the "performance" and "performance evaluation" and "local fiscal expenditure performance evaluation" and "cost benefit analysis" and "the theory of new public management" and "accountability system theory" "3E principle" and other related theories, and introduces the the related process, China's current local fiscal expenditure performance evaluation method, uses the methods of literature review, comparative analysis, empirical analysis to the theory of balance score card analysis of China's local fiscal expenditure performance evaluation based on. Through the comparative analysis of history of China's local fiscal expenditure performance evaluation of the status quo and the western countries the performance evaluation of financial expenditure, to learn from the western countries in the field of financial expenditure performance evaluation will be successful, the western countries in twentieth Century the greatest creation of a strategy The "balanced scorecard" theory is introduced into the design of the performance evaluation index of financial expenditure.
The Balanced Scorecard as one of the ten most important management tools in twenty-first Century, research on enterprise performance evaluation was first produced in 1990s, after the continuous supplement and improvement of scholars, now have already formed a complete theoretical system of.20 at the end of the century, the new public management theory in promoting the tide of western countries, the balanced scorecard is reference to all levels of government, public departments, social organizations and other non-profit organizations work, has played an extremely important role in the.21 century, the balanced scorecard is a lot of enterprises of our country introduced into the enterprise management module, and obtained a rapid promotion. At the same time, the application of the local government has also begun to explore the theory of Balanced Scorecard for China's fiscal expenditure performance evaluation.
According to the Balanced Scorecard financial, internal management, public satisfaction and learning and growth four aspects of the design of a set of performance evaluation index. Finally, in the part of case analysis, taking Anhui Province as an example, according to data availability, the design of 16 in Anhui province around the city of the 12 indicators, analysis by model analysis the main components, draw conclusions, and puts forward some suggestions according to the empirical conclusion development of local fiscal expenditure performance evaluation system for me.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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