包头市公共财政预算绩效评价研究

发布时间：2018-05-19 15:18

本文选题：公共财政预算 + 绩效评价　；参考：《中央民族大学》2013年硕士论文

【摘要】：十六届三中全会提出要建立预算绩效评价体系以来,中央和各省、市、自治区积极开展试点工作,努力探索科学合理的财政预算绩效评价路径和模式,进行了以部门预算、国库集中收付以及政府采购为标志的公共财政改革,取得显著成效。探索和构建公共财政预算绩效评价体系是行政管理体制改革的重要实践,是提高政府工作的透明度和决策水平,改善政府工作效率的有效途径,也是公共管理科学化的必然选择。随着经济社会的发展,政府财政收支规模快速增长的同时收支矛盾越来越突出。其根本原因在于政府公共财政预算效率不高。公共财政预算绩效评价作为公共财政管理的核心内容之一,其面临的难题在于如何制定科学合理的指标体系来客观准确度量政府公共财政预算的绩效。通过加强公共财政预算绩效评价,切实提高公共财政资金使用效率,有效缓解公共财政收支矛盾,推动科学发展,促进社会经济全面协调可持续发展。本论文共分4部分：第一章,公共财政预算绩效评价概述。这部分是本论文的理论基础,主要介绍了公共财政、公共预算及公共财政预算绩效评价的涵义、原则、特征,阐述了公共财政预算绩效评价的相关理论基础及研究现状,并提出了构建公共财政预算绩效评价的必要性。第二章,公共财政预算绩效评价的程序、指标体系的建立、评价方法等。提出了我国构建公共财政绩效评价体系的基本思路,是全文的重点。该部分从公共财政预算绩效评价体系的程序、评价方法、指标体系等方面,提出了我国公共财政预算绩效评价体系的基本框架。第三章,包头市推进公共财政预算绩效评价的现状及存在的问题。深入调查研究包头市公共财政预算绩效评价现状的基础上,分析开展公共财政预算绩效评价工作的意义及其具体实践成效,最后详细分析了存在的主要问题。第四部分,完善包头市公共财政预算绩效评价的对策与建议。从公共财政预算绩效评价的思想认识、工作思路、制度建设、指标和标准体系、绩效问责制度、配套措施等几个方面提出了对策建议和措施。
[Abstract]:Since the third Plenary session of the 16th CPC Central Committee proposed the establishment of a budget performance evaluation system, the central authorities, provinces, municipalities, and autonomous regions have actively carried out pilot work to explore a scientific and reasonable path and model of financial budget performance evaluation, and carried out departmental budgets. The public finance reform marked by the centralized collection and payment of treasury and government procurement has achieved remarkable results. Exploring and constructing the performance evaluation system of public finance budget is an important practice in the reform of administrative management system. It is an effective way to improve the transparency and decision-making level of government work and improve the efficiency of government work. It is also the inevitable choice of scientific public management. With the development of economy and society, the contradiction between revenue and expenditure becomes more and more prominent while the scale of government revenue and expenditure increases rapidly. The fundamental reason lies in the inefficiency of the government's public finance budget. Performance evaluation of public finance budget is one of the core contents of public finance management. The problem it faces lies in how to make a scientific and reasonable index system to measure the performance of government public finance budget with objective accuracy. By strengthening the performance evaluation of public finance budget, we can effectively improve the efficiency of public finance funds, effectively alleviate the contradiction of public finance revenue and expenditure, promote scientific development, and promote the overall coordinated and sustainable development of social economy. This thesis is divided into four parts: The first chapter is an overview of performance evaluation of public finance budget. This part is the theoretical basis of this paper, mainly introduces the public finance, public budget and public finance budget performance evaluation of the meaning, principles, characteristics, elaborated the performance evaluation of public finance budget related theoretical basis and research status. It also puts forward the necessity of constructing performance evaluation of public finance budget. The second chapter, the public finance budget performance appraisal procedure, the index system establishment, the appraisal method and so on. This paper puts forward the basic idea of constructing the performance evaluation system of public finance in China, which is the focal point of this paper. This part puts forward the basic framework of the performance evaluation system of public finance budget in China from the aspects of the procedure, the evaluation method and the index system of the performance evaluation system of the public finance budget. The third chapter, Baotou city promotes the public finance budget performance appraisal present situation and the existence question. On the basis of investigating and studying the present situation of performance evaluation of public finance budget in Baotou city, this paper analyzes the significance and practical effect of the performance evaluation of public finance budget, and finally analyzes the main problems in detail. The fourth part, perfect Baotou city public finance budget performance appraisal countermeasure and suggestion. This paper puts forward some countermeasures and measures from the aspects of thinking, working train of thought, system construction, index and standard system, performance accountability system and supporting measures of public finance budget performance evaluation.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7

【参考文献】