基于平衡计分卡的地方财政支出绩效评价指标体系研究

发布时间：2018-12-26 14:52

【摘要】：当今我国经济正处于“三期叠加”的时期,针对这一复杂的发展环境我国政府提出了推进政府绩效管理以及进一步进行财政体制改革等对策。财政体制的改革有利于我国政府在财政收入有限的情况下更好的提高财政支出的经济性和效益性。而构建地方政府财政支出绩效评价指标体系是财政支出绩效管理的关键环节,也是进一步推行预算管理、提高资金使用率的保证。基于我国经济目前的发展形势,本文借鉴国内外学者的研究理论成果以及国内目前财政支出绩效评价现状以及存在的问题,将平衡计分卡理论引入到财政支出绩效评价中,探索构建地方政府财政支出绩效评价指标体系从而为我国财政支出绩效评价工作的继续发展提供一定的借鉴。第一部分,本文介绍了研究的背景意义以及相关的理论研究成果和本文应用的主要方法和创新点。第二部分,本文从基础理论及相关概念出发,主要介绍了平衡计分卡和地方财政支出绩效评价的相关理论以及本文在实证分析时所要使用的方法。第三部分,本文主要分析了目前我国地方政府财政支出的绩效评价的特点以及存在的问题。第四部分,基于平衡计分卡理论和指标的设计原则构建地方政府财政支出绩效评价指标体系。第五部分,运用聚类分析法、层次分析法和模糊综合评价法对沈阳市的财政支出绩效进行综合评价。第六部分,针对沈阳市财政支出绩效评价结果提出相应的解决对策。当前,我国地方政府都十分重视财政支出的绩效评价,希望本文关于地方财政支出绩效评价指标体系所做的分析研究,能为我国财政体制改革和地方政府财政支出绩效评价提供借鉴。
[Abstract]:At present, our country's economy is in the period of "three phases superposition". In view of this complex development environment, our government puts forward some countermeasures such as promoting government performance management and carrying out further reform of financial system. The reform of financial system is beneficial to our government to improve the economy and efficiency of fiscal expenditure under the condition of limited fiscal revenue. The construction of local government financial expenditure performance evaluation index system is the key link of financial expenditure performance management, but also the further implementation of budget management to improve the utilization rate of funds. Based on the current situation of economic development in China, this paper introduces the balanced Scorecard theory into the performance evaluation of fiscal expenditure by referring to the theoretical achievements of domestic and foreign scholars and the current situation and problems of domestic financial expenditure performance evaluation. In order to provide some reference for the continuous development of financial expenditure performance evaluation in China, this paper explores the construction of local government financial expenditure performance evaluation index system. In the first part, this paper introduces the background significance of the research, the related theoretical research results and the main methods and innovations applied in this paper. In the second part, starting from the basic theory and related concepts, this paper mainly introduces the balanced Scorecard and the relevant theory of local financial expenditure performance evaluation and the methods to be used in the empirical analysis. In the third part, this paper mainly analyzes the characteristics and problems of the performance evaluation of local government expenditure. In the fourth part, based on the balanced Scorecard theory and the design principle of indicators, the performance evaluation index system of local government fiscal expenditure is constructed. In the fifth part, we use cluster analysis, analytic hierarchy process and fuzzy comprehensive evaluation method to evaluate the financial expenditure performance of Shenyang. The sixth part, according to the Shenyang financial expenditure performance evaluation result proposed the corresponding solution countermeasure. At present, local governments in our country attach great importance to the performance evaluation of fiscal expenditure, and hope that this paper will make an analysis and study on the performance evaluation index system of local fiscal expenditure. It can provide reference for financial system reform and performance evaluation of local government fiscal expenditure.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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