基于控制视角的公共财政预算绩效管理制度研究

发布时间：2018-03-23 03:05

本文选题：预算绩效管理　切入点：绩效评价　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：财政预算绩效改革是财政史上一项重要的财政制度改革,在过去十几年间从中央到地方,各级政府在预算绩效改革方面做了很多试点,这些工作对改善财政资金的分配和项目管理起到了积极的推动作用,但是在实践中各地的具体改革措施差异较大,无论是理论还是实践都面临着不少问题。本文基于预算绩效管理理论的历史与现实,在对理论梳理的基础上,通过对部分OECD国家的绩效管理制度体系的介绍以及国内部分省市的经验分析,结合我国的实际情况,提出了从控制视角出发,研究预算绩效管理制度体系的可行性。在对我国预算绩效管理机制过程控制方面,基于财政管理视角,从控制对象、设计原则和控制内容角度深入讨论了规划、执行和责任控制机制。其后,我们进一步在这样的控制机制下,探讨预算绩效管理制度体系建设的建设原则、实施路径和框架设计,并将制度分为核心制度和辅助制度,讨论了相关制度规则。本文在理论上创新的将预算绩效管理分为规划、执行和责任三个环节,并基于控制视角讨论了对应机制,围绕这些核心机制,将相关的制度体系分为核心制度与辅助制度予以构造和设计,从逻辑上来看更为清晰完整。最后还结合实际情况,从部门建设机能、财政管理机制、人员培训教育等角度对这些制度体系的实施提出相应的政策建议与保障措施。
[Abstract]:Performance budget reform is an important financial history of the financial system reform, from central to local governments at all levels in the past decade, has done a lot in the pilot reform of the budget performance, work to an active role to improve the allocation of financial resources and project management, but the differences in the specific reform measures in the practice of the larger, both in theory and in practice are facing many problems. In this paper, the history and reality of the budget based on the performance management theory, based on the theory, through the system of performance management system on the part of the OECD national and domestic some provinces experience analysis, combined with China's actual situation, put forward from the point of view of control, the feasibility study of budget performance management system. In the process of performance management mechanism of our budget control, financial management based on the visual angle from The angle control object, design principle and control content in-depth discussion of the planning, execution and control mechanism of responsibility. Then, we further in such a control mechanism, to explore the construction of principles of budget performance management system construction, implementation path and framework, and the system is divided into core system and auxiliary system, discusses the related system the rules in this paper. The innovation of the budget performance management including planning, execution and responsibility in three aspects, and discuss the corresponding mechanism based on control perspective, around these core mechanism, the system is divided into core system and related auxiliary system to design and construction, from a logical point of view more clear and complete. Finally, combined with the actual situation, from the Department of construction function, financial management mechanism, the implementation of personnel training and education on the view of system and puts forward the corresponding policy recommendations and measures.

【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

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