政府预算绩效管理改革研究

发布时间：2018-02-21 16:47

本文关键词： 预算绩效管理绩效预算绩效评价政策建议　出处：《安徽财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国财政预算管理改革的持续深入,公共财政制度体系的日渐完善,财政预算管理的理念也由重“分配”向重“管理”转变,财政预算管理已经逐渐摆脱收入控制模式下对公共资源的简单分配,而是通过加强对预算的绩效管理谋求逐步提高资源的使用效益。由于公共财政资源具有稀缺性,而公共需求尤其是民生支出需求的日益膨胀,使得二者之间存在日益尖锐的矛盾。政府预算绩效管理是一种以结果为导向的预算管理新模式,它是继我们国家的部门预算、政府采购、国库集中收付、收支分类改革之后,在财政体制改革领域的又一项新举措。如何构建科学的预算绩效管理制度体系,不断地提高财政资金的使用效益,以尽可能少的资金投入提供更多更好的公共产品和服务,已逐渐为社会各界所关注,并成为当下财经理论界研究的热点问题,也成为我国财政体制改革新的努力方向。对我国实施的政府预算绩效管理改革探讨,本文是沿用了前人的分析思路,在对OECD主要国家美国、英国、澳大利亚和加拿大政府的预算绩效管理改革实践研究的基础上,依托详尽的理论分析作支撑,对我国预算绩效管理改革的路径选择和政策建议进行了系统性阐述。结合安徽省政府开展预算绩效管理改革的实践和经验,从定性和定量分析相结合的角度,探讨了我国在以后的改革实践中,要建立覆盖“预算编制、预算执行、预算评价、评价结果反馈应用”的全流程绩效管理体制机制,努力改善中国政府部门的财政资源使用效率,推动政府预算绩效管理改革向纵深发展。
[Abstract]:With the continuous deepening of the reform of financial budget management and the improvement of the public financial system, the concept of fiscal budget management has also changed from "distribution" to "management". The financial budget management has gradually got rid of the simple allocation of public resources under the mode of income control, but by strengthening the performance management of the budget, it seeks to gradually improve the efficiency of the use of resources. Because of the scarcity of public financial resources, However, the public demand, especially the people's livelihood expenditure, is expanding day by day, which makes the contradiction between them more and more sharp. The performance management of government budget is a new model of budget management based on results. It is following the reform of department budget, government procurement, treasury centralized collection and payment, revenue and expenditure classification in our country. Another new measure in the field of financial system reform. How to build a scientific budget performance management system, continuously improve the efficiency of the use of financial funds, and provide more and better public goods and services with as little investment as possible. It has been paid more and more attention to by all walks of life, and has become a hot issue in the field of finance and economics theory, and has also become a new direction of financial system reform in our country. On the basis of the research on the government budget performance management reform carried out in China, this paper follows the previous analysis ideas, and studies the budget performance management reform practice of the main OECD countries, the United States, the United Kingdom, Australia and Canada, on the basis of the research on the budget performance management reform of the United States, Britain, Australia and Canada. Based on the detailed theoretical analysis, this paper systematically expounds the path choice and policy suggestions of the budget performance management reform in China, combined with the practice and experience of the Anhui Provincial Government in carrying out the budget performance management reform. From the angle of combining qualitative and quantitative analysis, this paper discusses the whole process performance management system mechanism of covering "budget making, budget execution, budget evaluation and application of feedback of evaluation results" in our country's future reform practice. Efforts will be made to improve the efficiency of the use of financial resources in Chinese government departments and to push forward the reform of government budget performance management.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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