重点产业发展资金项目财政支出绩效评价

发布时间：2018-04-26 18:59

本文选题：财政支出 + 绩效评价　；参考：《辽宁大学》2014年硕士论文

【摘要】：近年来，随着我国的经济体制改革的不断深入，我国的经济发展速度在不断增长，财政工作的中心逐渐由传统的计划经济财政向公共财政转型。所谓的公共财政是指国家集中一部分社会资源，用于为市场提供公共产品和服务，满足社会公共需求的经济活动。随着公共财政制度的总体框架的不断完善，中国的财政管理已经开始进入公共支出管理为重点的新阶段。虽然我国的财政收入连年攀升，但是财政支出的比率也在同时增长，大量低效甚至无效的公共财政支出依然存在，这在一定程度上减缓了我国社会主义现代化建设的进程，并且还增加了我国财政支出的风险性，因此如何将有限的财政收入投入到无限的财政支出当中，使其能以最小的成本更有效的为纳税人提供最大化社会公共服务，是政府部门未来的工作重点。在西方发达国家，绩效评价是公共管理支出方面最为行之有效的方法之一，甚至绩效评价被认为是解决政府收支矛盾的关键点。将绩效评价应用在财政支出管理上，能够发挥舆论监督的力量，提升财政支出的利用率，从而保证社会公共服务的有效实施，并且能缓解政府财政收入与财政支出的矛盾。在我国一直缺乏统一的财政支出绩效评价标准，因此很难在大规模范围内开展评估工作，致使我国财政支出绩效评价研究停滞不前。本文在充分掌握浙江省财政部发布的绩效评价指导性文件以及相关的文献资料基础之上，结合本专业所学，尝试性的运用层次分析法对绩效评价指标权重进行设置，并辅以德尔菲专家评分法和功效因素法，最后结合H市财政支出项目进行案例分析。
[Abstract]:In recent years, with the deepening of China's economic system reform, the speed of our country's economic development is increasing, and the center of financial work is gradually changing from the traditional planned economy finance to the public finance. The so-called public finance refers to the economic activities in which the state concentrates a part of social resources to provide public goods and services for the market and to meet the social public needs. With the improvement of the overall framework of the public finance system, China's financial management has begun to enter a new stage of public expenditure management. Although China's fiscal revenue has been rising year after year, the ratio of fiscal expenditure is also increasing at the same time. A large number of inefficient and even ineffective public financial expenditures still exist, which to some extent slows down the process of China's socialist modernization drive. And it also increases the risk of our country's fiscal expenditure, so how to put the limited financial revenue into the unlimited financial expenditure, so that it can provide the taxpayers with the maximum social public services more effectively with the minimum cost. It is the focus of government work in the future. In western developed countries, performance evaluation is one of the most effective methods in public management expenditure, and even performance evaluation is considered to be the key point to solve the contradiction between government revenue and expenditure. Applying performance evaluation to the management of financial expenditure can bring into play the power of public opinion supervision, improve the utilization rate of fiscal expenditure, ensure the effective implementation of social public services, and alleviate the contradiction between government financial revenue and fiscal expenditure. There is no uniform performance evaluation standard for fiscal expenditure in our country, so it is difficult to carry out the evaluation work on a large scale, which leads to the stagnation of the research on the performance evaluation of fiscal expenditure in our country. On the basis of fully mastering the performance evaluation guidance documents issued by the Ministry of Finance of Zhejiang Province and the relevant literature and materials, combined with what this major has learned, this paper tries to set up the weight of performance evaluation index by using AHP. And with Delphi expert scoring method and efficacy factor method, combined with H City fiscal expenditure project case study.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

【共引文献】