呼和浩特市公共财政预算绩效评价研究

发布时间：2018-01-03 06:27

本文关键词：呼和浩特市公共财政预算绩效评价研究　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前,在我国财政管理的各种问题中,无一不最终体现在财政预算绩效管理水平低下,财政资金使用效率不高这一基本因素上来。随着我国的经济实力的不断增强,财政可支配财力的不断增加,提高资金使用效率的要求更加迫切,提高财政资金使用的科学性、合理性和效率性成为当前财政预算研究领域一项重要的课题。文章通过对以往财政预算绩效评价的研究的总结,呼和浩特市积累了许多这方面的经验,根据国家和自治区相关政策要求,呼市通过各项规章制度初步建立起了一套适合市本级的财政预算绩效评价体系,但这一体系由于各方面的原因本身也存在着许多不足之处需要改进和提高。本文,通过对财政预算绩效相关理论的研究以及对现实管理的启发,以呼和浩特市财政预算绩效评价工作中的问题的深入研究提出进一步改进的意见和建议。以公共财政预算绩效改革为视角,引用公共经济学理论,新公共管理理论和公共预算管理理论对公共财政预算绩效评价做出系统分析；按照已有的理论框架,对呼市公共财政预算绩效评价工作进行系统研究,分析存在的问题和进一步完善的对策思路上力争有所创新。本文首先梳理了公共财政预算和绩效评价的相关理论和定义,进而分析国外典型国家的公共财政预算绩效评价的得与失和对我国的启示,最后以呼市公共财政预算绩效评价为研究对象,通过建立完善公共财政预算绩效评价体系的意义、现状、存在的问题,深入探讨了呼市公共财政预算绩效评价工作的现状,提出了一套适合呼市公共财政绩效评价工作的对策和建议。
[Abstract]:At present, all kinds of problems of financial management in our country are reflected in the low level of financial budget performance management. With the increasing of our country's economic strength and the increasing of financial resources, it is more urgent to improve the efficiency of the use of funds. Improving the scientific, rational and efficient use of financial funds has become an important subject in the field of financial budget research. Through the summary of the previous financial budget performance evaluation, Hohhot City has accumulated a lot of experience in this area, according to the relevant policy requirements of the state and autonomous regions. Through the rules and regulations, the city has preliminarily established a set of financial budget performance evaluation system suitable for the city at its own level. However, this system also has many shortcomings to be improved and improved due to various reasons. This paper, through the study of the financial budget performance related theory and the inspiration to the reality management. Based on the in-depth study of the problems in the performance evaluation of the budget in Hohhot, suggestions and suggestions for further improvement are put forward. From the perspective of public finance budget performance reform, this paper makes a systematic analysis of public finance budget performance evaluation by citing public economics theory, new public management theory and public budget management theory. According to the existing theoretical framework, this paper makes a systematic study on the performance evaluation of the public finance budget in Huhu City, analyzes the existing problems and strives for innovation in the further improvement of the countermeasures. This article first combs the public finance budget and the performance appraisal correlation theory and the definition, then analyzes the foreign typical country public finance budget performance appraisal obtains and the disharmony enlightenment to our country. Finally, the paper takes the performance evaluation of public finance budget in Huhou as the research object, through establishing and perfecting the performance evaluation system of public finance budget, the significance, current situation and existing problems. This paper probes into the present situation of the performance evaluation of the public finance budget in Huzhou, and puts forward a set of countermeasures and suggestions suitable for the performance evaluation of the public finance in the city.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

【共引文献】