S市财政绩效评价现状及对策研究

发布时间：2018-03-07 18:49

本文选题：财政绩效　切入点：绩效评价　出处：《电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：财政绩效评价以结果为导向,关注财政资金投入的产出与结果,强调部门单位的责任和效率,是多种现代管理理论和科学方法在财政公共管理上的综合应用。20世纪80年代以来,以绩效评价为手段、以结果为导向的财政绩效已广泛运用于西方发达国家并发挥着积极的作用。近年,随着信息技术的高速发展、政府支出规模的不断扩大、政府公共支出管理透明度的不断提升,财政绩效管理也逐步被发展中国中家所采用。在我国,随着公共财政改革的不断深入发展,人民群众对政府财政支出的科学决策,对提高财政资金的使用效益等都提出更高的要求,各级财政部门也开始越来越重视财政绩效管理工作,并且不断进行试点改革。但是,由于财政绩效评价在我国是一项新生事物,改革难度大、涉及面广,难免存在诸如法律保障不足、绩效管理实施主体责任意识不强、制度建设还不完善等问题。2013年以来,S市长达20多年的财政高速增长局面发生转变,财政收入减速明显,由持续多年的高增速骤然下降,财政增速大幅下降与部门财力切割和固化的“顽疾”相叠加,财政收支结构调整完全失去弹性能力,财政面临严重的分配困局,财政分配更是雪上加霜,捉襟见肘。然而,这样一个背景正是化“收入减速之危”为“破解财力切割固化”的好时机,是通过推进财政绩效管理工作进一步提高专项资金支出效果,提高政府公共服务管理水平的好时机。为此,找出S市财政绩效评价工作中的问题与不足,研究探索改进S市财政绩效评价工作措施这个课题具有重要的理论与现实意义。本论文首先从绩效评价概念和特点入手,阐述了绩效评价在公共财政资金管理中的涵义,介绍了财政资金绩效评价的主要方法和本文相关理论依据。然后,对S市实施财政绩效的现状进行了深入的分析,梳理做法、总结经验、剖析问题及成因。最后,结合S市实际情况,对如何改进中山市财政绩效评价进行探讨,提出了相关的对策建议。
[Abstract]:The evaluation of financial performance is results-oriented, pays close attention to the output and result of financial investment, and emphasizes the responsibility and efficiency of departments and units. It is a comprehensive application of various modern management theories and scientific methods in public financial management since 80s. In recent years, with the rapid development of information technology, the scale of government expenditure continues to expand with the rapid development of information technology. With the increasing transparency of the government's public expenditure management, financial performance management is gradually adopted by the developing countries. In our country, with the continuous development of the public finance reform, the masses of the people make scientific decisions on the government's fiscal expenditure. The financial departments at all levels have also begun to pay more and more attention to the performance management of finance, and have continuously carried out pilot reforms. As financial performance evaluation is a new thing in our country, it is difficult to reform and involves a wide range of aspects. It is inevitable that there is insufficient legal protection and a weak sense of responsibility in the implementation of performance management. Since 2013, the rapid fiscal growth of the city has changed, the fiscal revenue has slowed down significantly, and the rapid growth rate of the city has dropped sharply from the high growth rate that has continued for many years. The sharp decline in financial growth is superimposed by the "stubborn disease" of cutting and solidifying departmental financial resources, and the adjustment of the structure of fiscal revenues and expenditures is completely inelastic. The financial sector is facing serious difficulties in distribution, and the financial distribution is even worse and stretched. However, Such a background is a good time to turn "the danger of income deceleration" to "break through the solidification of financial cutting", and to further improve the effect of special fund expenditure through the promotion of financial performance management. In order to improve the management level of government public service, this paper finds out the problems and shortcomings in the evaluation of financial performance in S city. It is of great theoretical and practical significance to study and explore the measures to improve the financial performance evaluation of S city. Firstly, this paper starts with the concept and characteristics of performance evaluation, and expounds the meaning of performance evaluation in the management of public finance funds. This paper introduces the main methods of financial fund performance evaluation and the relevant theoretical basis of this paper. Then, it makes a deep analysis of the current situation of financial performance in S city, summarizes the experience, analyzes the problems and causes. Based on the actual situation of S city, this paper probes into how to improve the financial performance evaluation of Zhongshan City, and puts forward some relevant countermeasures and suggestions.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

【共引文献】