政府预算绩效的外部评估

发布时间：2018-03-16 16:05

本文选题：公共财政　切入点：政府预算　出处：《广东财经大学学报》2015年04期 　论文类型：期刊论文

【摘要】：基于外部评估和监督的视角,以政府财务会计与政府财务报告系统为主要技术支撑,构建适用于外部评估主体的预算绩效指标体系。运用因子分析法研究1992年~2012年我国政府预算绩效情况,发现尽管我国政府预算绩效的整体水平较低,但近几年呈现上升趋势。对2012年我国各省级地区政府预算绩效情况的研究表明:地区间政府预算绩效极不平衡,东部地区的预算绩效要高于中部和西部地区。
[Abstract]:Based on the perspective of external evaluation and supervision, the government financial accounting and government financial reporting system is the main technical support. This paper constructs a budget performance index system suitable for external evaluation subjects. Using factor analysis method to study the performance of our government budget from 1992 to 2012, it is found that although the overall level of government budget performance is relatively low, However, in recent years, the research on the performance of the provincial government budget in 2012 shows that the performance of the government budget between regions is very unbalanced, and the budget performance of the eastern region is higher than that of the central and western regions.
【作者单位】：南开大学经济学院;
【基金】：国家社会科学基金重大项目(12&ZD198)
【分类号】：F812.3

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