江苏省盐城市财政预算绩效管理研究

发布时间：2018-05-08 17:35

本文选题：预算绩效管理 + 市级财政　；参考：《江苏大学》2017年硕士论文

【摘要】：预算绩效管理是一种以结果为导向的管理方式,有利于推动政府进一步提升公共管理效能。加强预算绩效管理,进一步提高我国财政管理水平,是促进政府职能转变、深化行政体制改革的重要举措,有利于加快转变经济发展方式,建设高效、透明政府。近年来,由于我国经济增速放缓、财政收入的增长速度较以往也开始呈现变慢的趋势,这就要求我们要不断规范财政支出方式,努力提高资金使用的效益,使得每一笔财政资金花到该花的地方、取得明显的成效。本文从财政支出绩效管理相关概念和理论出发,对盐城市开展财政预算绩效管理工作现状及问题进行了剖析,借鉴上海市、江苏省、英美两国开展财政预算绩效管理的实践和经验,综合采用文献研究法、案例分析法、对比分析法和定量与定性相结合分析法等研究方法,就如何改进盐城市市级财政预算绩效管理工作提出相关意见,比如加强预算绩效管理体系中各环节之间的衔接、明确各方责任、挖掘绩效管理深度、夯实基础工作等,为盐城市今后深入有效推进财政预算绩效管理工作提供参考,对其他地区优化绩效管理工作也有一定参考价值。
[Abstract]:Budget performance management is a result-oriented management method, which is helpful to promote the government to further improve the efficiency of public management. To strengthen budget performance management and further improve the level of financial management in China is an important measure to promote the transformation of government functions and deepen the reform of administrative system, which is conducive to speeding up the transformation of economic development mode and building an efficient and transparent government. In recent years, due to the slowdown in economic growth in our country, the growth rate of fiscal revenue has also begun to show a trend of slowing down compared with the past. This requires us to constantly standardize the pattern of fiscal expenditure and strive to improve the efficiency of the use of funds. So that each of the financial funds spent to the place where the obvious results. Based on the related concepts and theories of financial expenditure performance management, this paper analyzes the current situation and problems of financial budget performance management in Yancheng City, and draws lessons from Shanghai and Jiangsu Province. The practice and experience of financial budget performance management in the United States and the United States are studied by the methods of literature research, case analysis, comparative analysis and quantitative and qualitative analysis. This paper puts forward some suggestions on how to improve the performance management of municipal financial budget in Yancheng City, such as strengthening the link between various links in the budget performance management system, clarifying the responsibilities of all parties, digging into the depth of performance management, and consolidating the foundation work, etc. It provides a reference for Yancheng to promote the performance management of financial budget effectively in the future, and also has certain reference value to optimize the performance management in other areas.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

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