政府绩效预算改革问题研究

发布时间：2018-04-10 02:30

本文选题：绩效预算　切入点：预算改革　出处：《首都经济贸易大学》2014年硕士论文

【摘要】：改革开放以来，我国经济发展迅速，财政收入不断增长，然而，在资金总量不断扩大的同时，资金的使用效率却一直偏低，地方政府财政收支矛盾也不断加剧，这主要源于我国当前的预算制度不完善、预算透明度偏低，因此我们必须进行新型预算模式的探索。在西方，绩效管理的理念已经成为政府预算改革的主导，美国、新西兰、新加坡等国家都纷纷开展了以“绩效预算”为目标的预算改革，并取得了一定的成效，建立了更加成熟的预算管理体系。在现实国情的需要与借鉴西方国家成功经验的基础上，我国开始逐步探索以“绩效评价”为核心的预算管理模式。经过多年的理论研究和实践探索，在2011年的全国预算绩效管理工作会议上，政府明确提出当前推进预算绩效管理的条件已经具备，我国将逐步建立具有中国特色的预算绩效管理体系。至此，我国的预算改革已进入新的阶段，向着绩效预算的目标又迈近了一步。本文共分为六个部分，第一部分为引言，主要介绍本文的研究背景以及研究意义，国内外文献综述，并提出本文的研究方法、研究内容和创新点。第二部分为理论分析，，通过分析四个经典理论及其与绩效预算的关系，解析出绩效预算的理论逻辑，并为政府实行绩效预算制度提供理论支撑。第三部分为我国政府绩效预算改革的实践及问题分析，这一部分首先对我国政府预算绩效管理改革已经取得的成效进行了总结，然后针对现阶段预算改革仍然存在的问题进行了深入的分析。第四部分是国际借鉴，选择美国、新西兰和新加坡三个典型国家，对其绩效预算改革的成功经验予以分析和总结，并结合我国国情，探寻对于我国绩效预算改革的启示。第五部分是模型分析，通过引入绩效预算模型，将影响预算执行的各项指标因素用数学方法予以量化，从而为绩效预算的改革提供了科学的分析方法。第六部分是改革建议，旨在分析问题和总结国际经验的基础上，对进一步完善我国政府绩效预算改革提出建议。本文以“绩效预算改革”为出发点，对我国绩效预算改革的过程、现状、问题等内容进行了全面的梳理，并结合发达国家的改革经验和绩效管理模型，对未来我国绩效预算改革的目标和方向提出合理化建议。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, and the financial revenue has been increasing. However, while the total amount of funds is constantly expanding, the efficiency of the use of funds has been on the low side, and the contradictions between local governments' fiscal revenues and expenditures have also been aggravated.This is mainly due to the imperfection of the current budget system and the low transparency of the budget, so we must explore the new budget model.In the West, the concept of performance management has become the dominant government budget reform, the United States, New Zealand, Singapore and other countries have carried out the "performance budget" as the goal of budget reform, and achieved certain results.A more mature budget management system has been established.On the basis of the needs of the actual national conditions and the successful experiences of the western countries, our country began to explore the budget management model with "performance evaluation" as the core step by step.After many years of theoretical research and practical exploration, at the National Budget performance Management Conference in 2011, the government clearly pointed out that the current conditions for promoting budget performance management have been met.China will gradually establish a budget performance management system with Chinese characteristics.At this point, China's budget reform has entered a new stage, the goal of performance budgeting has come a step closer.This paper is divided into six parts, the first part is the introduction, mainly introduces the research background and significance of this paper, literature review at home and abroad, and puts forward the research methods, research content and innovation points of this paper.The second part is the theoretical analysis. By analyzing the four classical theories and their relationship with the performance budget, the paper analyzes the theoretical logic of the performance budget, and provides theoretical support for the government to implement the performance budget system.The third part is the practice and problem analysis of the government performance budget reform.Then, the paper makes a deep analysis of the problems that still exist in the current budget reform.The fourth part is the international reference, select the United States, New Zealand and Singapore three typical countries to analyze and summarize their successful experience in the performance budget reform, and combined with the situation of our country, to explore the inspiration for the performance budget reform in China.The fifth part is the model analysis, through the introduction of the performance budget model, the factors affecting the budget implementation are quantified by mathematical methods, thus providing a scientific analysis method for the reform of the performance budget.The sixth part is the reform proposal, which aims at analyzing the problems and summing up the international experience, and puts forward some suggestions to further improve the performance budget reform of our government.Based on the "performance budget reform", this paper makes a comprehensive analysis of the process, current situation and problems of the performance budget reform in China, and combines the reform experience of developed countries and the performance management model.To the future performance budget reform goal and direction puts forward the rationalization proposal.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

【引证文献】