长沙市财政支农项目绩效评价及其改进研究

发布时间：2018-02-26 01:19

本文关键词： 财政支出绩效评价绩效评价流程绩效评价制度评价结果应用　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国政府绩效评价制度的完善，各地绩效评价试点工作的开展，加强对政府绩效评价实践的指导具有重要意义。长沙市开展财政支出项目绩效评价已经有5年，由于农业支出对社会、经济方面的重要影响，财政支农项目绩效评价一直是长沙市绩效评价工作的重中之重。然而，长沙市财政支农项目绩效评价工作开展多年，仍有不少问题制约着绩效评价工作的顺利发展。本文采用理论分析和案例研究的方法，以长沙市财政支农山塘项目绩效评价案例为切入点，，着力分析了财政支农项目绩效评价工作在前期准备、具体实施、报告及后续阶段中的问题与不足，绩效评价制度不完善、绩效评价工作执行力差、对绩效结果的关注度低是长沙市财政支农项目绩效评价工作中需要改进的重点内容。笔者通过结合自身实习经验、理论知识以及国外实践案例有针对性的提出了操作性高的改进建议：完善绩效评价制度，保证其顺利实施并能够支持绩效评价工作的开展；通过提高绩效评价人员专业胜任能力、改进绩效评价技术手段、优化绩效评价指标体系、提高绩效评价取证质量来提升绩效评价实施阶段的执行力；督促政府公开绩效评价结果信息，建立透明公开的信息渠道以扩大绩效评价结果应用范围。本文立足于实际，指出财政支农项目绩效评价工作中出现的各种问题，并按照绩效评价工作开展的顺序提出了具有较高实用性的改进建议，期望能为长沙市财政支农项目绩效评价的进一步完善提供有益的参考。
[Abstract]:With the improvement of our government performance evaluation system and the development of the pilot work of performance evaluation in various places, it is of great significance to strengthen the guidance to the practice of government performance evaluation. Because of the important influence of agricultural expenditure on society and economy, the performance evaluation of financial agriculture support project has been the most important work in Changsha. However, the performance evaluation of financial agriculture support project in Changsha has been carried out for many years. There are still many problems restricting the smooth development of performance evaluation. This paper adopts the method of theoretical analysis and case study, taking the case of performance evaluation of financial supporting agriculture Shantang project in Changsha as the breakthrough point, focusing on the analysis of the performance evaluation work of the financial supporting agriculture project in the early stage of preparation and concrete implementation. The problems and deficiencies in the reporting and subsequent stages, the imperfection of the performance evaluation system, the poor execution of the performance evaluation, The low attention to the performance result is the key content in the performance evaluation of the financial supporting agriculture project in Changsha. Theoretical knowledge as well as foreign practical cases put forward some suggestions for improvement: perfect performance evaluation system to ensure its smooth implementation and can support the performance evaluation work; By improving the professional competence of performance evaluators, improving the technical means of performance evaluation, optimizing the performance evaluation index system, improving the quality of performance evaluation evidence to enhance the implementation of performance evaluation; To urge the government to disclose the information of the results of performance evaluation and to establish transparent and open information channels to expand the application of the results of performance evaluation. Based on the practice, this paper points out the various problems in the performance evaluation of financial agricultural projects, and puts forward some practical suggestions according to the order of performance evaluation. It is expected to provide a useful reference for the further improvement of the performance evaluation of the financial supporting agriculture project in Changsha.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8

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