地方政府竞争性财政扶持资金绩效评价研究

发布时间：2018-02-01 11:20

本文关键词： 绩效评价竞争性财政扶持资金地方政府　出处：《广东海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：长期以来，我国政府在财政管理上存在着“重收入轻支出”、“重分配、轻问效”现象，这种现象在地方政府的基层财政部门管理上表现得更为突出。在我国，政府扶持资金、政府扶持项目、政府专项、政府补贴资金被统称为政府资金，受传统观念影响，各地扶持资金支出存在预算管理粗放、竞标透明度低、绩效评价的主体不完善等问题。因此，开展财政支出绩效评价，切实提高财政资金使用效率，实现社会经济利益和公众利益的最大化，对于改进地方政府财政部门支出管理水平和提高政府的施政能力都有显著作用。基于以上研究背景，本文以竞争性财政扶持资金作为研究对象，通过研究财政资金分配过程中竞争机制的引入，结合绩效评价相关理论，指出扶持资金存在的问题，强调应通过竞争性配置打破行政区域配置资源的束缚，加强资金使用支出均等化，促进社会和谐与公平。从宏观角度,本文主要从研究财政支出绩效评价管理体制的不完善和法制不健全，以及相应的监督体制机构监督管理力度不强等方面找出问题原因，提出建设性意见。从微观角度，首先主张建立竞争性财政扶持资金绩效评价体系，结合大量文献资料和相关绩效评价研究理论，，综合竞争性分配的特质，确定相应的指标选取原则和标准，利用层次分析法确定指标体系的权重，并结合内容阐述其合理性；其次本文利用模糊综合评判法进行实证分析，通过实证分析结论，即看到了体系设置后考核结果为地区资金使用带来的积极引导作用，同时也体现出我国绩效评价正处于发展阶段，没有统一的数据库信息，没有统一的标准和规范的制度约束，指标体系设置时主要观测点确定标准还不完备。综上所述，本文运用政府财政支出绩效评价等相关理论成果，借鉴西方国家的研究成果和实践经验，对当前我国政府财政支出绩效进行深入分析，并结合近年来个别省市引入财政资金竞争性分配方式的相关案例，探索政府扶持资金良好的运行对策；寻求构建我国竞争性扶持资金绩效评价体系的基本思路；提高地方政府财政支出的效益和效率；加强财政支持绩效评价管理及促进公共服务均等化，应对政府扶持资金运行存在的问题，为我国区域事业发展营造良好的经济发展软环境。
[Abstract]:For a long time, the government of our country has the phenomenon of "paying more attention to income than expenditure" and "emphasizing distribution over efficiency" in financial management, which is more prominent in the management of local governments' grass-roots financial departments. The government supports the fund, the government supports the project, the government special, the government subsidy fund is collectively referred to as the government fund, by the influence of the traditional idea, the local support fund expenditure exists the budget management extensive, the competition transparency is low. The main body of performance evaluation is not perfect and so on. Therefore, we should carry out performance evaluation of financial expenditure, effectively improve the efficiency of the use of financial funds, and realize the maximization of social and economic interests and public interests. It plays a significant role in improving the level of expenditure management of local government financial departments and improving the ability of government administration. Based on the above research background, this paper takes competitive financial support funds as the research object, by studying the introduction of competition mechanism in the process of financial funds allocation, combined with the performance evaluation theory. This paper points out the existing problems of supporting funds, and emphasizes that we should break the shackles of the allocation of resources in administrative regions through competitive allocation, strengthen the equalization of expenditure in the use of funds, and promote social harmony and fairness. This paper mainly from the study of financial expenditure performance evaluation management system is not perfect and the legal system is not perfect, as well as the corresponding supervision system institutions supervision and management strength is not strong to find out the reasons for the problems. Put forward constructive suggestions. From the micro point of view, the first proposal to establish a competitive financial support fund performance evaluation system, combined with a large number of literature and related performance evaluation theory, comprehensive competitive allocation characteristics. The principle and standard of index selection are determined, the weight of index system is determined by analytic hierarchy process, and the rationality of index system is expounded with the content. Secondly, this paper uses the fuzzy comprehensive evaluation method to carry on the positive analysis, through the empirical analysis conclusion, has seen the positive guidance function which the examination result has brought to the area fund use after the system setting up. At the same time, it also shows that the performance evaluation of our country is in the development stage, there is no unified database information, no unified standards and norms of the system constraints, the establishment of the index system of the main observation point determination standards are not complete. To sum up, this paper use the performance evaluation of government financial expenditure and other relevant theoretical results, learn from the research results and practical experience of western countries, to the current performance of our government fiscal expenditure in-depth analysis. Combining with the relevant cases of competitive allocation of financial funds introduced by individual provinces and cities in recent years, this paper explores the good operational countermeasures of government support funds; To seek the basic idea of constructing the performance evaluation system of competitive support fund in China; Improving the benefit and efficiency of local government expenditure; Strengthening the performance evaluation management of financial support and promoting the equalization of public services should deal with the problems existing in the operation of government support funds and create a good soft environment for the development of regional undertakings in China.
【学位授予单位】：广东海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;D630

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