基于DEA模型的我国地方政府民生改善预算支出的绩效评价研究

发布时间：2018-03-09 00:20

本文选题：政府预算支出　切入点：民生改善预算支出　出处：《西安电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着民生问题受到越来越多的重视，民生改善方面的预算支出占财政总预算支出的比例逐年增长。政府在民生改善方面的巨额财政投入是否真正用于民生，是否达到了预期的效果，老百姓的生活水平是否真的有所提高，这些都需要对政府的民生改善预算进行绩效考核。因此，，概括我国民生改善预算支出的实践，分析现状，找准问题所在，收集预算数据进行实证分析，针对当前所存在的问题提出相应的对策，不断提高我国政府民生改善预算支出绩效，具有十分重要的意义。本文是对民生改善方面的政府预算支出绩效进行评价分析，文章首先归纳了国内外学者的研究成果，概括了民生改善预算支出和政府预算支出绩效的相关理论和概念，总结了我国政府民生改善预算支出绩效评价的现状，揭示出目前我国在民生改善预算支出绩效评价方面存在的问题。在此基础上，采用数据包络模型将我国31个省（市、直辖市）作为决策单元，从时间和空间两个维度上进行实证评价。结果显示：我国31个省（直辖市、自治区）的政府民生改善预算支出绩效具有时间和空间差异性，即随着时间的推进，各省市的民生改善预算支出绩效有一定的进步，同时，由于各省市之间预算投入和政府管理方面的差异，民生改善预算支出绩效呈现出雁行形态和区域梯度性。在以上工作的基础上，本文分析了我国政府民生改善预算支出绩效评价存在的问题，对完善政府民生改善预算支出绩效评价给出了相关的政策建议。
[Abstract]:As more and more attention has been paid to people's livelihood issues, the proportion of budget expenditure on people's livelihood improvement to the total budget expenditure has increased year by year. Is the huge amount of government expenditure on people's livelihood really going to people's livelihood? Whether the expected effect has been achieved, whether the living standards of ordinary people have really been improved, all of which need to be assessed on the performance of the government's budget for people's livelihood improvement. Therefore, summarize the practice of budget expenditure for the improvement of people's livelihood in our country, and analyze the current situation. To find out where the problem lies, to collect the budget data for empirical analysis, to put forward the corresponding countermeasures against the existing problems, and to improve the performance of budget expenditure of our government, it is of great significance to continuously improve the people's livelihood of our government. This paper evaluates and analyzes the performance of government budget expenditure in people's livelihood improvement. Firstly, it summarizes the research results of scholars at home and abroad, and summarizes the relevant theories and concepts of budget expenditure and government budget expenditure performance of people's livelihood improvement. This paper summarizes the present situation of the performance evaluation of the government's budget expenditure for improving the people's livelihood, and reveals the existing problems in the performance evaluation of the budget expenditure for the improvement of the people's livelihood. On this basis, the data envelopment model is used to evaluate the performance of the 31 provinces (cities) of our country. As a decision-making unit, an empirical evaluation is carried out from two dimensions of time and space. The results show that the improvement of budget expenditure performance of 31 provinces (municipalities directly under the Central Government, autonomous regions) has time and space differences, that is, with the progress of time, the people's livelihood improvement budget expenditure performance of provinces and cities has made some progress, at the same time, Due to the differences in budget input and government management among provinces and cities, the performance of improving budget expenditure by people's livelihood shows a wild goose pattern and a regional gradient. On the basis of the above work, This paper analyzes the problems existing in the performance evaluation of the government's budget expenditure for improving the people's livelihood of our country, and gives some relevant policy recommendations to improve the performance evaluation of the government's livelihood improvement budget expenditure.
【学位授予单位】：西安电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;D67

【参考文献】