青岛市财政预算绩效管理研究

发布时间：2018-09-03 08:54

【摘要】：财政是国家治理的基础和重要支柱。预算绩效管理是财政管理科学化、规范化、信息化的重要内容,是建设现代法治政府的应有之义。20世纪70年代以来,为进一步解决财政赤字危机与政府公共信任问题,积极应对经济全球化、科技信息化引发的竞争挑战,美国、英国、澳大利亚等西方发达国家相继大力推行预算绩效管理改革,提高了公共财政资金使用效率,引领着国际预算绩效管理改革的发展方向。青岛市自2008年预算绩效管理工作启动以来,以专项资金绩效评价为突破口,按照“先易后难、由点及面、稳步推进”的思路,逐步扩大绩效评价范围,扎实推进全过程预算绩效管理,取得了一定的成绩。本文从公共预算、预算绩效管理理论等基础出发,结合比较研究、案例分析等方法,围绕青岛市财政预算绩效管理改革工作进行了全方位、多角度的剖析。同时,针对绩效管理观念尚不牢固、绩效结果反馈应用水平较低、财政资金分配方式尚不规范、信息化程度有待提高、缺乏专业化人才队伍、绩效评价指标体系有待健全等方面存在的问题。通过学习借鉴世界部分发达经济体及国内部分地区公共部门先进预算绩效管理改革经验,提出了强化理论制度研究、以点带面逐步推广、完善绩效目标框架、健全绩效评价体系、重视评价结果应用、推行跨年度预算平衡机制、完善绩效管理技术体系等建议,对于地方公共部门探索预算绩效管理具有一定的指导意义和实践价值。
[Abstract]:Finance is the foundation and important pillar of national governance. Budget performance management is an important content of scientific, standardized and informational financial management. It is the proper meaning of building a modern government ruled by law. Since the 1970s, in order to further solve the crisis of fiscal deficit and the public trust of the government, budget performance management is an important part of the construction of a modern government ruled by law. In response to the competitive challenges caused by economic globalization and information technology, the United States, the United Kingdom, Australia and other western developed countries have vigorously implemented budget performance management reforms, which have improved the efficiency of the use of public financial funds. Leading the international budget performance management reform development direction. Since the launch of budget performance management in 2008, Qingdao has gradually expanded the scope of performance evaluation by taking the performance evaluation of special funds as a breakthrough, according to the idea of "easy first, difficult after difficult, advancing steadily from point and area". Solid progress in the whole process of budget performance management, has made certain achievements. Based on the theory of public budget and budget performance management, combined with comparative study and case study, this paper analyzes the reform of financial budget performance management in Qingdao from all directions and angles. At the same time, the concept of performance management is not firm, the application level of performance result feedback is low, the allocation of financial funds is not standardized, the degree of information needs to be improved, and the professional talents are lacking. Performance evaluation index system to be sound and other aspects of the problems. By learning from the experience of the advanced budget performance management reform in some developed economies and parts of China, this paper puts forward to strengthen the research on the theory and system, to popularize it step by step, and to perfect the performance target framework. Improving the performance evaluation system, attaching importance to the application of evaluation results, promoting the cross-annual budget balance mechanism, and perfecting the performance management technical system have certain guiding significance and practical value for the local public sector to explore budget performance management.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

【参考文献】