黑龙江省工信委部门预算支出绩效评价及对策研究
发布时间:2018-04-01 19:35
本文选题:黑龙江工信委 切入点:预算支出绩效 出处:《哈尔滨工程大学》2013年硕士论文
【摘要】:随着经济全球化的凸显,我国对外开放及市场经济体制改革不断深入。为此,我国行政管理体制需进一步革新以适应经济的发展。政府部门预算支出绩效评价是政府绩效管理的重要内容和关键步骤,政府部门预算支出绩效评价水平高低直接关系到我国政府预算管理效率和行政体制的改革进程。 然而,我国政府公共管理部门的预算绩效评价还只停留在注重财政投入这一环节,以项目预算支出为主体内容,,对于部门整体性的预算支出绩效却关注的较少。此外,目前的研究都仅限于对国家宏观的预算绩效进行评价,还鲜见对地方政府的预算支出绩效进行研究。本文以黑龙江省工业和信息化委员会(以下简称黑龙江省工信委)部门预算支出绩效评价入手,在回顾国内外相关文献研究和分析黑龙江省工信委部门预算支出绩效评价现状的基础上,构建了黑龙江省工信委部门预算支出绩效评价指标体系,把评价指标分为预算投入类指标、预算产出指标、预算过程指标、预算效率性指标和预算效益性指标五个方面及其所隶属的具体25个显性指标,并运用群组决策特征法对上述评价指标进行了评价,确定了预算支出绩效评价指标的权重排序,并以东北三省的工信委部门预算支出的数据作为评价标准,评出黑龙江省工信委部门预算支出绩效评价分数,最后提出了提升黑龙江省工信委部门预算支出绩效水平的建议和措施。
[Abstract]:With the development of economic globalization, China's opening to the outside world and the reform of the market economy system are deepening. In order to adapt to the development of economy, the administrative management system of our country needs to be reformed further. The performance evaluation of government budget expenditure is an important content and key step of government performance management. The level of performance evaluation of government budget expenditure is directly related to the efficiency of government budget management and the reform process of administrative system. However, the evaluation of budget performance of the public administration department of our country only focuses on the financial input, and takes the project budget expenditure as the main content, but pays little attention to the budget expenditure performance of the department as a whole. The current research is limited to the evaluation of the country's macro budget performance. This paper begins with the performance evaluation of the department budget expenditure of Heilongjiang Provincial Industry and Information Commission (hereafter referred to as Heilongjiang Province Industry and Information Commission). On the basis of reviewing the research and analysis of relevant literature at home and abroad, this paper constructs the performance evaluation index system of the budget expenditure in Heilongjiang Province, based on the analysis of the current situation of the performance evaluation of the budget expenditure of the department of the Commission of Industry and Technology of Heilongjiang Province. The evaluation index is divided into five aspects: budget input index, budget output index, budget process index, budget efficiency index and budget benefit index. The evaluation index is evaluated by the method of group decision feature, and the weight ranking of the performance evaluation index of budget expenditure is determined, and the data of budget expenditure of the three provinces of Northeast China are taken as the evaluation standard. Finally, the paper puts forward some suggestions and measures to improve the performance of budget expenditure in Heilongjiang Province.
【学位授予单位】:哈尔滨工程大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:D630;F812.3
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