我国预算绩效管理问题研究
发布时间：2018-08-01 11:45
【摘要】：预算绩效管理是政府绩效管理的重要组成部分,是西方绩效预算理念与中国预算管理实践相结合的产物。本文理论联系实际,运用逻辑推理等研究方法,对中国预算绩效管理的内涵、体系等进行界定,对我国预算绩效管理工作进客观评价,对国外先进理念进行比较借鉴,研究提出了全面深化预算绩效管理改革的框架体系和政策建议。 预算绩效管理的概念界定、主要内容等是课题研究的基础。在科学界定预算绩效管理内涵基础上,引入了新公共管理理论、委托-代理理论、公共产品理论等相关理论,奠定了开展预算绩效管理问题研究的理论基础。继而深入分析了预算绩效管理的起因,对其发展阶段进行了总结,同时,通过传统文化背景、政府管理体制、行政管理能力、立法保障程度、预算透明度等分析发现,当前中国还不具备实施绩效预算的基本条件,但可借鉴绩效预算的理念和方法,对中国预算管理制度进行改进和完善,即全面推进预算绩效管理。这是中国预算管理的一个不可缺少、不可逾越的发展阶段,也是中国当前一个现实的必然选择。 笔者从财政部、中央部门、地方财政部门三个层面,就中国的预算绩效管理实践进行了总结,对其管理模式、组织构架、制度体系、全过程管理、基础工作等内容进行了详细介绍。在总结成效基础上,概括了预算绩效管理中存在的机制不健全、推进不平衡、层面不深、质量不高、应用不足等诸多症结性问题,并从绩效文化观念、法律法规、预算透明度、绩效指标体系、信息化建设、管理体制及水平等方面,对其问题产生的原因,进行了深入探索。 各国的绩效预算管理实践为中国推行预算绩效管理体制提供了宝贵的经验。笔者对其它国家推行绩效预算管理的目的、改革背景、执行程序等问题进行了详细描述,并与我国实践加以对比。笔者认为我国预算绩效管理应当在行政改革、财政预算中长期规划、结果导向、评价体系设置、法律法规建设及信息透明度建设等方面采取改进措施。 在此基础上,对下一步中国全面推进预算绩效管理提出了政策建议。笔者认为,预算绩效管理是提高预算效率的可靠保证、全面提高政府管理水平的突破口、构建和谐社会的必然选择。按照全过程预算绩效管理的要求,从绩效目标管理、绩效运行监控、绩效评价实施、评价结果应用等四个层面,全面系统地构建了预算绩效管理框架体系,并从逐步拓展管理范围和层次、深化预算管理制度改革、有效强化管理组织保障、建立健全管理制度体系等方面,设计了预算绩效管理的路径和对策。
[Abstract]:Budget performance management is an important part of government performance management. It is the result of the combination of western performance budget concept and Chinese budget management practice. This paper combines theory with practice, uses logical reasoning and other research methods, defines the connotation and system of China's budget performance management, evaluates the work of China's budget performance management objectively, and compares and draws lessons from foreign advanced concepts. This paper puts forward the framework system and policy recommendations for deepening the reform of budget performance management in an all-round way. The definition and main content of budget performance management are the basis of the research. On the basis of scientifically defining the connotation of budget performance management, this paper introduces new public management theory, principal-agent theory, public product theory and other relevant theories, which lays the theoretical foundation for the research of budget performance management. At the same time, through the traditional cultural background, the government management system, the administrative management ability, the legislative guarantee degree, the budget transparency and so on, the paper analyzes the causes of budget performance management. At present, China does not have the basic conditions to implement the performance budget, but we can use the concept and method of the performance budget for reference to improve and perfect the budget management system in China, that is, to promote the budget performance management in an all-round way. This is an indispensable and insurmountable development stage of China's budget management, and is also an inevitable choice in China's current reality. The author summarizes the practice of budget performance management in China from three levels: the Ministry of Finance, the central department and the local financial department, and makes a summary of its management mode, organizational framework, system, and whole process management. The basic work and other contents are introduced in detail. On the basis of summing up the results, the paper summarizes the existing problems in the budget performance management, such as the imperfect mechanism, the unbalanced promotion, the low level, the low quality, the insufficient application, and so on, and from the view of the performance culture, the laws and regulations, the budget transparency, etc. Performance index system, information construction, management system and level, etc. The practice of performance budget management in various countries has provided valuable experience for the implementation of budget performance management system in China. The author describes in detail the purpose, background and procedure of implementing the performance budget management in other countries, and compares it with the practice in our country. The author thinks that the improvement measures should be taken in administrative reform, medium and long term planning of financial budget, result orientation, setting up of evaluation system, construction of laws and regulations, construction of information transparency and so on. On this basis, the next step to promote budget performance management in China put forward policy recommendations. The author believes that budget performance management is a reliable guarantee to improve budget efficiency, a breakthrough to improve the level of government management, and an inevitable choice to build a harmonious society. According to the requirements of budget performance management in the whole process, the frame system of budget performance management is constructed systematically from four aspects: performance objective management, performance operation monitoring, performance evaluation implementation and evaluation result application. From the aspects of gradually expanding the scope and level of management, deepening the reform of budget management system, effectively strengthening the guarantee of management organization and establishing and perfecting the management system, this paper designs the path and countermeasures of budget performance management.
【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.3
本文编号：2157473
[Abstract]:Budget performance management is an important part of government performance management. It is the result of the combination of western performance budget concept and Chinese budget management practice. This paper combines theory with practice, uses logical reasoning and other research methods, defines the connotation and system of China's budget performance management, evaluates the work of China's budget performance management objectively, and compares and draws lessons from foreign advanced concepts. This paper puts forward the framework system and policy recommendations for deepening the reform of budget performance management in an all-round way. The definition and main content of budget performance management are the basis of the research. On the basis of scientifically defining the connotation of budget performance management, this paper introduces new public management theory, principal-agent theory, public product theory and other relevant theories, which lays the theoretical foundation for the research of budget performance management. At the same time, through the traditional cultural background, the government management system, the administrative management ability, the legislative guarantee degree, the budget transparency and so on, the paper analyzes the causes of budget performance management. At present, China does not have the basic conditions to implement the performance budget, but we can use the concept and method of the performance budget for reference to improve and perfect the budget management system in China, that is, to promote the budget performance management in an all-round way. This is an indispensable and insurmountable development stage of China's budget management, and is also an inevitable choice in China's current reality. The author summarizes the practice of budget performance management in China from three levels: the Ministry of Finance, the central department and the local financial department, and makes a summary of its management mode, organizational framework, system, and whole process management. The basic work and other contents are introduced in detail. On the basis of summing up the results, the paper summarizes the existing problems in the budget performance management, such as the imperfect mechanism, the unbalanced promotion, the low level, the low quality, the insufficient application, and so on, and from the view of the performance culture, the laws and regulations, the budget transparency, etc. Performance index system, information construction, management system and level, etc. The practice of performance budget management in various countries has provided valuable experience for the implementation of budget performance management system in China. The author describes in detail the purpose, background and procedure of implementing the performance budget management in other countries, and compares it with the practice in our country. The author thinks that the improvement measures should be taken in administrative reform, medium and long term planning of financial budget, result orientation, setting up of evaluation system, construction of laws and regulations, construction of information transparency and so on. On this basis, the next step to promote budget performance management in China put forward policy recommendations. The author believes that budget performance management is a reliable guarantee to improve budget efficiency, a breakthrough to improve the level of government management, and an inevitable choice to build a harmonious society. According to the requirements of budget performance management in the whole process, the frame system of budget performance management is constructed systematically from four aspects: performance objective management, performance operation monitoring, performance evaluation implementation and evaluation result application. From the aspects of gradually expanding the scope and level of management, deepening the reform of budget management system, effectively strengthening the guarantee of management organization and establishing and perfecting the management system, this paper designs the path and countermeasures of budget performance management.
【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.3
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