LA市国家税务局预算项目支出绩效评价体系研究

发布时间：2018-06-11 12:15

本文选题：项目支出 + 绩效预算　；参考：《安徽大学》2017年硕士论文

【摘要】：随着政府公共职能的不断完善,部门预算改革的脚步不断加快,推行政府绩效管理制度、建立预算绩效评价体系是我国政府深化财政体制改革的必经之路。公共资源如何实现综合效益的最大化,有限的财政资金如何满足不断增长的经费需求与财政保障,这些问题都进一步推动了绩效理念与预算管理的不断融合。建立科学务实的预算绩效评价体系,是解决公共资源配置效率低下的关键举措,是约束监督政府支出行为的重要抓手,也是促进预算经费管理水平向精细化、高效化发展的有效途径。国税系统承担着为国收税、为民聚财的历史使命,是我国重要的行政部门,本文以一个基层国税部门——LA市国税局为研究对象,对其预算绩效评价体系展开研究。首先,本文对国内外预算绩效管理理论和预算绩效评价流程进行了归纳和研究,探索了预算绩效理论的变革和发展趋势;其次,本文对LA市国税局预算绩效评价的现状进行了探究,发现其在预算绩效评价工作存在诸多问题,如税务人员对绩效评价工作不重视、绩效评价的机制缺失以及评价的监督反馈作用不明显等,并深入地分析了造成这些问题的原因,如绩效观念的淡化、相关规章制度的缺失以及专业人才的缺乏等。再次,本文在提出问题和分析原因的基础上提出重建LA市国税局预算绩效评价体系的课题。以国税系统预算支出绩效评价的基本原则为基准,以预算支出的流程为主线,按照"投入-过程-产出-效果"四大环节设计出LA市国税局稽查办案项目支出预算绩效评价的24项具体指标绩效指标,对其中的定性指标和定量指标分别设置科学合理的评价标准,并运用层次分析法设置指标权重,最终通过完整的预算绩效评价体系得出LA市国税局稽查办案项目预算绩效评价的总得分。构建科学合理的项目支出预算评价体系,使得评价对象在预算支出中存在的问题被精准地追踪定位,资金产出的潜力充分挖掘,进一步推动了部门预算制度朝着法制化、高效化的方向改革,促使各个部门积极探索建立科学的绩效评价制度,在全社会营造培育健康的绩效观念。评价体系的建立还要与绩效目标制定、执行过程监督、评价结果运用等环节相互辅助、相互映衬,将正确的绩效理念始终贯穿其中,逐步实现预算资金高效化、财务精细化的要求。目前,基层国家税务局绩效评价工作尚处于起步阶段,在制度与流程上都不够成熟,希望通过本文对LA市国家税务局项目支出绩效评价指标体系的构建,可以给基层税务机关项目支出绩效评价模式提供有效借鉴。
[Abstract]:With the continuous improvement of the government's public functions and the quickening pace of the departmental budget reform, it is the only way for our government to deepen the reform of the financial system by carrying out the government performance management system and establishing the budget performance evaluation system. How to maximize the comprehensive benefits of public resources and how the limited financial funds to meet the increasing demand for funds and financial security, these problems have further promoted the continuous integration of performance concepts and budget management. The establishment of a scientific and pragmatic budget performance evaluation system is a key measure to solve the low efficiency of public resource allocation, an important grasp to restrain and supervise the government expenditure behavior, and also promotes the level of budget and funds management to be refined. The effective way of high efficiency development. The national tax system undertakes the historical mission of collecting taxes for the country and collecting wealth for the people. It is an important administrative department of our country. This paper studies the budget performance evaluation system of LA Municipal Internal Revenue Bureau, a grass-roots tax department. First of all, this paper summarizes and studies the theory of budget performance management and the process of budget performance evaluation at home and abroad, and explores the reform and development trend of budget performance theory. This paper probes into the present situation of the budget performance evaluation of LA Municipal Internal Revenue Bureau, and finds that there are many problems in the budget performance evaluation, such as the tax personnel do not attach importance to the performance evaluation, The mechanism of performance evaluation and the function of supervision and feedback are not obvious, and the causes of these problems are deeply analyzed, such as the desalination of performance concept, the absence of relevant rules and regulations, and the lack of professionals. Thirdly, this paper puts forward the task of rebuilding the budget performance evaluation system of the LA Municipal Internal Revenue Bureau on the basis of the problems and the analysis of the reasons. Based on the basic principles of performance evaluation of budget expenditure in the tax system, the main line is the process of budget expenditure. According to the "input-process-output-effect" four links, 24 specific index performance indicators are designed to evaluate the budget performance of the audit project expenditure of LA Municipal Internal Revenue Bureau. Set up scientific and reasonable evaluation standard for qualitative index and quantitative index respectively, and use AHP to set up index weight. Finally, through the complete budget performance evaluation system, the total score of the project budget performance evaluation of LA City Internal Revenue Bureau audit and handling cases is obtained. The construction of a scientific and reasonable budget evaluation system for project expenditure makes the problems existing in the budget expenditure of the evaluation objects accurately tracked and located, and the potential of the capital output is fully exploited, which further promotes the legalization of the departmental budget system. The reform in the direction of high efficiency urges all departments to actively explore the establishment of a scientific performance evaluation system and to create a healthy performance concept in the whole society. The establishment of evaluation system and performance goal formulation, implementation process supervision, evaluation results application and other links to complement each other, the correct performance concept is always running through it, and gradually achieve high efficiency of budget funds. Financial refinement requirements. At present, the performance evaluation of the basic State Taxation Bureau is still in its infancy, and it is not mature enough in the system and process. I hope to construct the performance evaluation index system of the project expenditure of the National Taxation Bureau of LA through this paper. It can provide effective reference for the evaluation model of project expenditure performance of tax authorities at the grass-roots level.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3;F810.6

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