哈尔滨海关项目支出绩效评价体系研究

发布时间：2018-03-06 21:38

本文选题：项目支出　切入点：绩效评价　出处：《哈尔滨理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着政府公共服务职能逐渐加强,公共财政框架逐步构建,公众对财政资金进行预算绩效管理的呼声越来越高；另一方面,部门预算改革深入推进,国家对预算编制和执行也提出了更高的要求,建立完善、科学、合理的海关预算绩效评价体系,已经成为海关预算管理改革面临的重要任务。在此背景下,本文通过国内外财政预算绩效管理理论研究,从海关预算体系构成、海关预算绩效管理发展情况入手,对海关系统预算绩效评价现状及取得的成效加以总结,进一步对哈尔滨海关预算绩效管理现状、存在的问题进行分析,并找出原因,提出哈尔滨海关项目支出绩效评价指标体系构建的研究课题。对项目支出绩效进行评价,关键是要建立科学合理的绩效评价指标体系,这个指标体系应包括具体的评价指标、每个指标的评价标准以及适当的评价方法。本文尝试按照海关预算支出绩效评价的基本原则,设计出缉私办案类项目绩效评价的21个具体指标,并运用层次分析法确定每个评价指标的权重；以哈尔滨海关19个隶属海关的数据为样本测算每个指标的评价标准；根据评价标准选择合适的评价方法计算每个评价指标的具体得分,并按照每个指标的权重和具体得分得出项目绩效评价总得分,最后得出项目总体评价结论。用科学的方法对项目支出进行绩效评价,可以促进建立科学的绩效评价制度,培育健康的绩效评价机制。还能够通过项目支出绩效目标设定、执行监控、评价结果应用,将项目管理贯穿于项目执行的前期、中期和后期,从而将项目支出的成本、效率和效益等管理责任落实,逐步实现项目管理精细化的要求。目前,哈尔滨海关绩效评价工作尚不成熟,本文对绩效评价指标体系的研究,希望为哈尔滨海关项目支出绩效评价模式提供有效借鉴,从而提高关区整体项目管理水平,实现部门预算管理目标和资源优化配置。
[Abstract]:With the gradual strengthening of the government's public service function and the gradual construction of the public financial framework, the public calls for the budget performance management of the financial funds are becoming more and more high. On the other hand, the departmental budget reform is advancing in depth. The state has also put forward higher requirements for budget preparation and implementation. It has become an important task for the reform of customs budget management to establish a perfect, scientific and reasonable evaluation system of customs budget performance. In this paper, through the domestic and foreign financial budget performance management theory research, from the customs budget system structure, customs budget performance management development, the current situation of the customs system budget performance evaluation and the results achieved are summarized. This paper further analyzes the present situation and problems of Harbin Customs Budget performance Management, and finds out the reasons, and puts forward the research topic of constructing the evaluation index system of Harbin Customs Project Expenditure performance, and evaluates the project Expenditure performance. The key is to establish a scientific and reasonable performance evaluation index system, which should include specific evaluation indicators. According to the basic principles of the performance evaluation of the customs budget expenditure, this paper designs 21 specific indicators for the performance evaluation of anti-smuggling projects. The weight of each evaluation index is determined by analytic hierarchy process (AHP), and the evaluation standard of each index is calculated by using 19 data of Harbin Customs as samples. According to the evaluation criteria, select the appropriate evaluation method to calculate the specific score of each evaluation index, and according to the weight and specific score of each index to get the total score of project performance evaluation. Finally, the conclusion of the overall evaluation of the project is drawn. Using scientific methods to evaluate the performance of the project expenditure can promote the establishment of a scientific performance evaluation system and foster a healthy performance evaluation mechanism. Implementation monitoring, application of evaluation results, project management throughout the early, middle and later stages of project implementation, thus implementing the cost, efficiency and effectiveness of project expenditure management responsibilities, and gradually realizing the requirements of project management refinement. Harbin customs performance evaluation work is not yet mature, this paper on the performance evaluation index system, hoping to provide effective reference for Harbin customs project expenditure performance evaluation model, thereby improving the overall project management level. Achieve departmental budget management objectives and optimal allocation of resources.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.5;F812.45

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