GS中心财政预算绩效评价体系优化研究

发布时间：2018-03-21 07:37

本文选题：财政预算　切入点：预算绩效评价　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：上世纪八十年代起,随着经济的快速发展,财政压力日渐增大,许多西方发达国家的政府管理模式逐步向新公共管理模式转变,以结果为导向的预算绩效逐渐成为各国预算管理机制的改革目标。我国也于2000年左右,开始逐步推行以财政支出绩效评价为核心的预算绩效改革工作,经过十多年的发展,预算绩效评价正由以支出结果为导向的支出绩效评价向“预算编制有目标,预算执行有监控,预算完成有评价,评价结果有反馈,反馈结果有应用”的全过程预算绩效管理机制发展,逐步实现预算绩效管理与编制、执行、监督等环节的有机结合。本文首先介绍了预算绩效评价体系的研究背景,国内外管理理念及其实施情况。在此基础上,明确预算绩效管理和财政绩效评价概念,公共财政理论及受托经济责任理论,以及一些常规预算绩效的评价方法。其次,对GS中心进行案例分析,具体介绍了GS中心的定位、总体情况、近3年预算执行情况及该单位根据上级部门要求,所进行的预算绩效评价模式。再次,通过广泛调研,对GS中心预算绩效评价方面可能存在的问题进行分析,发现目前GS中心预算绩效评价存在的问题有:预算编制环节缺少规范性要求,预算执行环节约束力不够,预算完成环节难以进行科学评价,同时,评价的结果也缺乏制度保证,权威性较弱,对评价结果的应用重视程度较低。最后,基于GS中心实际存在的问题,构建了包括投入环节、执行环节、完成环节、反馈环节在内的8方面24项指标的预算绩效评价体系,并结合2016年该中心实际情况进行了应用。并就应用结果,提出了相应的保障措施。本文构建的预算绩效评价体系对其他类似单位进行预算绩效评价有借鉴价值。
[Abstract]:Since -20s, with the rapid development of economy and the increasing financial pressure, many western developed countries' government management mode has gradually changed to the new public management model. The results-oriented budget performance has gradually become the reform target of the national budget management mechanism. In 2000, our country began to gradually implement the budget performance reform with fiscal expenditure performance evaluation as the core, after more than ten years of development. Budget performance evaluation is moving from output-oriented expenditure performance evaluation to "budget preparation with objectives, budget execution with monitoring, budget completion with evaluation, evaluation results with feedback," The feedback result has the application "the entire process budget performance management mechanism development, gradually realizes the budget performance management and the establishment, the execution, the supervision and so on link organic union." this article first introduced the budget performance appraisal system research background, On this basis, the concepts of budget performance management and financial performance evaluation, public finance theory and entrusted economic responsibility theory, as well as some conventional budget performance evaluation methods are defined. This paper analyzes the case of GS Center, introduces the orientation and general situation of GS Center, the budget implementation in the last three years and the budget performance evaluation model according to the request of the superior department. Thirdly, through extensive investigation, Based on the analysis of the possible problems in the evaluation of the budget performance of the GS Center, it is found that there are some problems in the evaluation of the budget performance of the GS Center: the lack of normative requirements in the budgeting process, the lack of binding force in the implementation of the budget, It is difficult to carry out scientific evaluation in budget completion. At the same time, the evaluation results also lack the system guarantee, the authority is relatively weak, and the application of evaluation results is less valued. Finally, based on the actual problems of GS center, This paper constructs a budget performance evaluation system of 24 indexes in 8 aspects, including input link, execution link, completion link and feedback link, and applies it according to the actual situation of the center in 2016. The budget performance evaluation system constructed in this paper can be used as a reference for other similar units to evaluate budget performance.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

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