扬州市财政专项资金绩效管理研究

发布时间：2018-05-13 11:45

本文选题：绩效管理 + 财政　；参考：《扬州大学》2014年硕士论文

【摘要】：近年来,扬州市深入贯彻落实科学发展观,以全面建设“创新扬州、精致扬州、幸福扬州”为主题,发展创新型经济,建设创新型城市,保增长、调结构、抓创新、惠民生,全市经济保持了良好的发展态势,2012年全市实现地区生产总值2207.99亿元,可比价增长13.4%,连续八年保持两位数增长。2012年,财政总收入为400.88亿元,增长29.3%；一般预算收入167.78亿元,增长31%,占GDP的比重为7.6%,比上年提高0.5个百分点。在财政收入持续大幅度增长的情况下,支持经济和各项社会事业发展的财政专项资金支出规模也在不断扩大,专项资金支出占财政支出的比例逐年上升。从资金使用角度看,专项资金的使用效果直接影响到整个财政资金的使用效果,如何使有限的财政资金用在刀刃上,真正实现“有效供给”,这一问题正是本课题研究的内容。实行绩效管理是提高财政专项资金使用效率和效益的重要措施和必然趋势。为进一步加强财政支出管理,扬州市政府下发了《市政府关于推进财政预算科学化精细化管理的意见》,要求逐步推进绩效预算管理,不断提高预算绩效管理效能。本文阐述了当前扬州市财政专项资金绩效管理工作现状,分析了当前财政专项资金管理和使用中存在的问题,以财政资金绩效管理的“三观一论”为理论依据,对开展专项资金绩效管理工作的重点难点进行了分析,通过借鉴省内外专项资金绩效管理的成功经验,提出了开展扬州市财政专项资金绩效管理的思路和建议。开展专项资金绩效管理,应循序渐进,先试点后推开,在取得经验的基础上逐步建立事前申报绩效目标、事中事后跟踪问效机制。在开展绩效管理的实践中,建立和完善绩效管理制度体系。要加强绩效管理基础工作,不断建立和充实完善评价指标库和专家库,试行第三方评价机制,建立绩效管理中介库。要进一步整合市级财政专项资金,从资金的种类、结构和数量上解决资金分配“小而散”的问题,发挥财政资金的规模效益,实现“集中财力办大事”的目标。绩效管理工作的最终目的在于绩效评价结果应用,通过评价,规范财政资金的使用行为,确保项目完成预期目标。另外,为保证绩效管理工作的有效开展,要进一步加强绩效管理组织机构和绩效管理队伍建设,有效解决当前普遍存在的绩效管理班子薄弱的问题,组织精干力量,充实绩效管理队伍,以提高绩效管理工作的整体水平。
[Abstract]:In recent years, Yangzhou has thoroughly implemented the concept of scientific development, with the theme of "innovating Yangzhou, exquisite Yangzhou and happy Yangzhou" as the theme, developing innovative economy, building innovative cities, ensuring growth, adjusting structure, grasping innovation, and benefiting the people. The economy of the whole city has maintained a good development trend. In 2012, the city realized a regional GDP of 220.799 billion yuan, with a comparable price increase of 13.4 yuan, and maintained double-digit growth for the eighth consecutive year. In 2012, the total fiscal revenue was 40.088 billion yuan, an increase of 29.3 yuan, and the general budget income was 16.778 billion yuan. The percentage of GDP increased by 31% to 7. 6%, up by 0. 5% over the previous year. Under the condition that the fiscal revenue continues to increase by a large margin, the scale of the special financial fund expenditure that supports the development of the economy and various social undertakings is also constantly expanding, and the proportion of the special fund expenditure to the financial expenditure is increasing year by year. From the point of view of the use of funds, the effect of the use of special funds has a direct impact on the use of the entire financial funds. How to make the limited financial funds used on the blade and realize the "effective supply" is the content of this subject. Performance management is an important measure and inevitable trend to improve the efficiency and benefit of financial special funds. In order to further strengthen the management of financial expenditure, Yangzhou Municipal Government issued "opinions of the Municipal Government on promoting Scientific and refined Management of Fiscal Budget", which called for the gradual promotion of performance budget management and the continuous improvement of budget performance management efficiency. This paper expounds the current situation of the performance management of financial special funds in Yangzhou, analyzes the problems existing in the management and use of the current financial special funds, and takes the "three views and one theory" as the theoretical basis for the performance management of financial funds. This paper analyzes the key and difficult points in the performance management of special funds, and puts forward some ideas and suggestions on the performance management of special financial funds in Yangzhou City by referring to the successful experiences of the performance management of special funds within and outside the province. In order to carry out the performance management of special funds, we should step by step, first pilot and then push back, and gradually establish the goal of reporting performance in advance on the basis of the experience gained, and follow up the mechanism of asking for results after the event. In the practice of performance management, establish and perfect the system of performance management. It is necessary to strengthen the basic work of performance management, constantly establish and enrich the evaluation index database and expert database, try out the third-party evaluation mechanism, and establish the performance management intermediary library. It is necessary to further integrate the special financial funds at the municipal level, solve the problem of "small but scattered" distribution of funds in terms of the type, structure and quantity of funds, bring into play the scale benefits of financial funds, and realize the goal of "concentrating financial resources to do great things." The ultimate purpose of performance management is to apply the results of performance evaluation, through evaluation, standardize the behavior of the use of financial funds, to ensure that the project to achieve the desired objectives. In addition, in order to ensure the effective development of performance management, it is necessary to further strengthen the construction of performance management organization and performance management team, effectively solve the existing problems of weak performance management team, and organize lean forces. Enrich the performance management team to improve the overall level of performance management.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

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