基于绩效视角的广东公共预算编制模式改革研究

发布时间：2018-04-05 00:41

本文选题：编制模式　切入点：基数预算　出处：《广东财经大学》2014年硕士论文

【摘要】：公共预算作为政府的基本财政收支计划，不仅可以对政府收支进行严密的控制，而且成为指导和控制一切政府活动的最为有效的工具。我国在实践中不断努力探索公共预算制度的改革，取得了巨大进步。但随着国民经济的逐步发展，公共预算的规模不断扩大，预算过程中显露出一些问题需要加以改进和完善。其中，预算编制作为预算程序中表达和维护公共利益的起点环节尤为重要。公共预算编制模式决定了资金的分配规则和管理方式，是公共预算改革的核心内容。在我国预算编制的长期实践中，基数预算编制模式只关注“分配”，忽视“管理”，加剧了财政支出压力并强化了财力切割固化，进而无法有效提高财政资金使用效益。当前，零基预算编制模式、绩效预算编制模式的理论及实践探索有力地改变了公共资金分配规则和管理方式，但又遭遇重重困境，其后果必然是无力改变财政分配方式不科学、财政资金使用效益低的惯性局面。本文，在充分分析预算决策理论、绩效理论、财政分配规范理论、委托代理理论、公共选择理论等的基础上，以美国、中国为例阐述公共预算编制模式的变迁，，重点研究广东省以绩效管理为主导的绩效预算编制模式的改革，总结提炼广东特色公共预算编制模式的制度内容及流程设计的科学性、有效性。
[Abstract]:As the government's basic fiscal revenue and expenditure plan, public budget can not only strictly control the government's income and expenditure, but also become the most effective tool to guide and control all government activities.In practice, China has made great progress in exploring the reform of public budget system.However, with the development of national economy and the expansion of public budget, some problems need to be improved.Budgeting, as the starting point of expressing and safeguarding public interests, is particularly important in the budget process.The mode of public budgeting, which determines the allocation rules and management mode of funds, is the core content of public budget reform.In the long-term practice of budgeting in our country, the cardinality budgeting model only pays attention to "distribution", neglects "management", intensifies the pressure of fiscal expenditure and strengthens the solidification of financial cutting, and then it can not effectively improve the efficiency of the use of financial funds.At present, the theory and practice of zero-base budgeting and performance budgeting have powerfully changed the rules and management of public funds allocation, but have encountered many difficulties, which will inevitably result in the inability to change the mode of financial allocation.The inertia of low efficiency in the use of financial funds.Based on the analysis of budget decision theory, performance theory, financial allocation criterion theory, principal-agent theory and public choice theory, this paper takes the United States and China as examples to illustrate the changes of public budgeting model.This paper focuses on the reform of the performance budgeting model in Guangdong Province, which is dominated by performance management, and summarizes and refines the system content of the public budgeting model with Guangdong characteristics and the scientific and effective design of the process.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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