玉林市财政支农资金预算绩效管理研究

发布时间：2018-03-18 07:35

本文选题：支农资金　切入点：预算绩效管理　出处：《广西大学》2014年硕士论文　论文类型：学位论文

【摘要】：玉林市是广西的农业大市,农业资源丰富,一直以来,玉林的农业在广西具有举足轻重的地位,农业发展水平领跑广西。玉林市历来都很注重对支农资金的投入,将玉林市农业未来发展的目标定位为“创建广西现代化农业示范市”。财政资金的支持是玉林市农业发展的重要保障,如何发挥财政支农资金的效益,如何管理好财政支农资金,是玉林市面临的迫切问题。作为财政资金的一部分,支农资金的管理同样面临着支出效益不高的现象,仍然有很多单位将重点放在资金的取得上,而忽视了资金的使用效益,对财政支农资金造成了极大浪费。如何完善财政支农资金的管理,提高支出的绩效水平,更好将有关支农政策落实到位,是我们当前的一项重任。预算绩效管理是财政科学化精细化管理的一项重要内容,也是财政管理将来的发展方向。近年来,玉林市财政局为顺应形势发展,提高财政资金的使用效益,不断强化绩效管理理念,积极研究和不断探索财政项目的绩效管理,推动预算绩效管理试点工作的实施。但是,玉林市的预算绩效管理试点工作还处于初级阶段。在财政支农资金预算绩效管理方面,只是选取了个别项目进行试点,在指标设置、工作流程等方面还存在不足之处。并且,选取的试点项目只是支农项目中的某种类型,并不能作为所有支农项目的代表。本文通过分析玉林市近年来财政支农资金投入和支出的管理,及实施预算绩效试点的情况,借鉴国内外的成功经验,提出完善玉林市财政支农资金预算绩效管理的政策建议。
[Abstract]:Yulin city is a big agricultural city in Guangxi, rich in agricultural resources, has been the agriculture of Yulin has a pivotal position in Guangxi, leading the level of agricultural development in Guangxi. The city of Yulin has always been a lot of emphasis on agriculture capital investment, the future development of Yulin City Agricultural goal is "to create the Guangxi modern agriculture demonstration city". The fiscal support is an important guarantee for the development of agriculture in Yulin City, how to play the financial funds for agriculture benefits, how to manage the financial funds for agriculture, is an urgent problem faced by Yulin city. As a part of financial funds, fund management is also facing expenditure efficiency is not high. There are still many units will be the focus in the financing, while ignoring the efficiency of capital use, resulting in a great waste of financial funds for agriculture. How to improve the financial expenditure management, improve expenditure performance Level, better to implement the policy of supporting agriculture, is one of our current responsibilities.
Budget performance management is an important content of financial scientific fine management, which is the trend of financial management in the future. In recent years, the Yulin Municipal Bureau of finance to meet the development of the situation, to improve the efficiency in the use of fiscal funds, strengthen the concept of performance management, actively study and continuously explore the performance management of financial budget of the project, to promote the implementation of the work the performance management pilot. However, budget performance management pilot in Yulin city is still in the primary stage. In fiscal budget management, only selected individual pilot projects, in the index setting, work flow and other aspects there are still shortcomings. Also, the pilot projects selected only in certain types of agriculture projects. And not as a representative of all agriculture projects.
Based on the analysis of recent years' management and investment performance of financial support for agriculture in Yulin, and the implementation of budget performance pilot program, this paper draws on successful experience at home and abroad, and puts forward policy recommendations for improving budget performance management of Yulin's financial support for agriculture.

【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.8

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