A市工程修缮项目财政评审制度的优化研究

发布时间：2018-05-11 19:26

本文选题：修缮工程 + 财政评审　；参考：《东华大学》2017年硕士论文

【摘要】：A市财政专项资金评审作为部门预算中项目支出管理的重要手段,有助于切实增强预算编制的科学性、准确性,进一步提高预算执行的规范性、有效性,也能够进一步深化推进财政支出管理制度改革。对此,国家和A市的财政改革发展“十三五”规划将加强财政专项资金评审列为“十三五”时期财政支出管理的一项重要任务,明确提出“积极构建财政评审制度体系,逐步扩大预算评审范围,建立重大项目事前评审机制,推进建立预算评审融入预算管理的工作机制”。本文主要围绕财政“十三五”规划的有关精神和要求,选择预算金额较大且社会关注度较高的工程修缮类项目,从评审体系和运行机制入手,在深入调研的基础上,系统梳理了当前工程修缮类项目财政评审工作开展的现状以及面临的问题。在对问题产生的原因进行全面剖析的同时,对A市工程修缮项目的财政评审制度加以优化,通过大量问卷调研,利用层次分析法对工程修缮项目的评审指标进行重构,并用具体案例对重构后的评审指标加以应用比较。全文共分五章:第一章主要从工程修缮项目存在的特点出发,对研究工程修缮项目财政评审体系的背景、意义、内容和方法进行阐述;第二章主要介绍了公共预算理论和项目评估理论,重点阐述了财政评审的定义以及财政评审在预算管理中的积极作用;第三章从A市工程修缮项目现行财政评审体系入手,总结归纳了A市工程修缮项目财政评审工作开展的现状,梳理了存在的主要问题;第四章通过大量问卷调研,了解评审专业人员(包含评审专家、评审工作人员和中介机构等)对现行评审制度的认识及意见,针对问题对A市工程修缮项目的财政评审工作提出优化建议,并运用层次分析法对现有工程修缮项目的评审指标加以重构;第五章通过具体案例,将重构的评审指标运用到实际评审中,分析新旧指标的前后对比,得出优化结果并进行验证。通过对现有评审体系的研究和优化,新体系为A市工程修缮项目的财政评审提出了积极有效的优化建议,特别是工程修缮项目评审指标的构建,为财政评审由原来仅局限于定性评审转为科学合理的定量评审奠定基础,取得突破,迈出第一步。
[Abstract]:A City financial special fund evaluation is an important means of project expenditure management in the department budget, which helps to improve the scientificity and accuracy of budgeting, further improve the standardization and effectiveness of budget implementation, and further deepen the reform of fiscal expenditure management system. In this regard, the fiscal reform and development of the state and the city of A "ten" 35 "the plan will strengthen the evaluation of the financial special funds as an important task in the management of fiscal expenditure in the" 13th Five-Year "period, clearly put forward" actively build the system of financial evaluation system, gradually expand the scope of the budget review, establish a major project review mechanism, and promote the establishment of budget evaluation into the budget management work mechanism ". This paper, focusing on the relevant spirit and requirements of the fiscal "13th Five-Year" plan, chooses the project repair projects with large budget and high social attention, starting with the evaluation system and operating mechanism, and on the basis of in-depth investigation, systematically combs the current situation of the current financial evaluation work of the project repair projects and the questions they are facing. In the comprehensive analysis of the causes of the problems, the financial evaluation system of the project repair projects in A city is optimized. Through a large number of questionnaires, the evaluation indexes of the project repair projects are reconstructed by the analytic hierarchy process, and the specific cases are used to compare the restructured evaluation indexes. The full text is divided into five chapters: The chapter mainly expatiates on the background, significance, content and method of the project renovation project based on the characteristics of the project renovation project. The second chapter mainly introduces the theory of public budget and the theory of project evaluation, focusing on the definition of the financial evaluation and the positive role of the financial evaluation in the budget management. The third chapter, starting with the current financial evaluation system of the project repair project in A City, summarizes the current situation of the financial evaluation work of the project repair projects in A City, and combs the main problems. The fourth chapter through a large number of questionnaires to understand the evaluation professional staff (including the evaluation experts, the evaluation staff and intermediary agencies, etc.) to the current evaluation In view of the system's understanding and opinions, this paper puts forward the optimization suggestions on the financial evaluation work of the project repair projects in A City, and reconstructs the evaluation indexes of the existing project repair projects by the analytic hierarchy process. The fifth chapter applies the evaluation index of the rebuilt to the actual evaluation through specific cases, and analyzes the comparison of the new and old indexes. The results are optimized and verified. Through the study and optimization of the existing evaluation system, the new system has put forward a positive and effective optimization proposal for the financial evaluation of the project repair project in A City, especially the construction of the evaluation index of the project repair project, which lays the foundation for the financial evaluation from the original only limited to the scientific and reasonable quantitative evaluation. The first step is to make a breakthrough.

【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

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