鄂尔多斯市财政支出绩效评价研究

发布时间：2018-06-01 00:09

本文选题：绩效预算 + 财政支出　；参考：《内蒙古大学》2017年硕士论文

【摘要】：近年来我国公共财政框架体系逐步形成并完善,财政管理工作也步入了以财政支出管理和支出效益为重点的新阶段。受当前整体经济下行影响,各地财政资源普通短缺,各级政府既要注重收入增量的创造,也要注重有限的可支配财政资源的配置效率。鄂尔多斯市自本世纪初以来的前十年中,经济发展一直保持着超高速的增长,并一度使其成为全区乃至全国关注的热点和焦点,财政收支规模特别是财政支出逐年加大。近年来由于煤基产业不景气、房地产泡沫破裂、政府性债务化解压力大,加之民生保障等刚性支出规模大,使得鄂尔多斯市的财政收支矛盾更加凸显,财政资金使用效率问题也越来越受到政府和社会公众的广泛关注。虽然鄂尔多斯市从2007年开始对部分重点项目的资金支出绩效评价开展了一些探索和实践,但是受到体制、环境等客观因素的制约,至今未能取得实质性的成效,财政支出绩效评价工作仍然存在着许多问题。为了进一步提高财政资金使用效益,提升财政资源的配置效率,从而提升地方政府的治理能力和服务水平,本文针对鄂尔多斯市财政支出绩效评价工作现状,着重从制度建设、组织领导、能力提升等方面提出了推进财政支出绩效评价发展的思路与对策。
[Abstract]:In recent years, the framework system of public finance in China has been gradually formed and perfected, and the work of financial management has stepped into a new stage, which focuses on the management of fiscal expenditure and the efficiency of expenditure. Under the influence of the current overall economic downturn and the general shortage of financial resources, governments at all levels should not only pay attention to the creation of income increments, but also to the allocation efficiency of limited disposable financial resources. In the first ten years since the beginning of this century, the economic development of Ordos has been growing at a very high speed, and it has become the hot spot and focus of the whole region and even the whole country, and the scale of fiscal revenue and expenditure, especially the fiscal expenditure, has been increasing year by year. In recent years, due to the depression of coal industry, the bursting of real estate bubble, the pressure of resolving government debt, and the large scale of rigid expenditure such as livelihood guarantee, the contradiction between fiscal revenue and expenditure in Ordos has become more prominent. The efficiency of the use of financial funds has been paid more and more attention by the government and the public. Although Ordos City has carried out some exploration and practice on the performance evaluation of the fund expenditure of some key projects since 2007, but restricted by the system, environment and other objective factors, so far, it has not achieved substantial results. There are still many problems in the performance evaluation of financial expenditure. In order to further improve the efficiency of the use of financial funds and the allocation efficiency of financial resources, so as to enhance the governance ability and service level of local governments, this paper focuses on the system construction in view of the present situation of the performance evaluation of fiscal expenditure in Ordos. Organizational leadership, ability improvement and other aspects of promoting the development of financial expenditure performance evaluation ideas and countermeasures.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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