永安市财政预算绩效管理的思考

发布时间：2018-05-14 16:21

本文选题：预算绩效 + 永安市财政　；参考：《集美大学》2017年硕士论文

【摘要】：如何最大效率的使用财政资金,一直是财政管理的工作重心,为此政府一直力图推进预算绩效改革。永安市的财政预算绩效管理工作正是在这样的背景之下开展起来,在工作过程中,虽然取得了一定的成果,但还存在着许多问题和困难。对此,本文借鉴OECD国家和上海、广东的预算绩效管理经验,根据永安市预算绩效管理的工作开展情况,研究永安市开展预算绩效管理所遇到的问题,总结出相应的改进对策,并进行案例分析。本文主要分为四个部分进行论述,首先,对财政预算管理和财政预算绩效管理进行了理论阐释,并分析美国、澳大利亚和新西兰的先进经验,以及国内上海闵行区和广东佛山南海区的预算绩效改革实践,为后文的分析奠定理论基础。其次,对永安市的预算绩效管理实践展开探讨。描述永安市的预算绩效管理工作的组建和推进情况,发现现阶段存在的问题主要有预算绩效管理工作未入正轨、预算绩效观念还有待加强、相关的法律工作还需完善、当前财政预算的透明度较差、绩效评价体系不够科学、预算管理体制仍需改进等。第三,就永安市预算绩效管理中的问题提出改进对策。第一,重视预算绩效管理工作,强化预算绩效与预算工作的联系,有效地普及预算绩效管理观念;第二注重预算绩效管理的法律工作,推进法制法规的建设,并采取措施确保预算绩效相关法规的可行性;第三提高预算绩效的技术水平,建立起科学的绩效指标体系,增强预算绩效管理运用计算机和数据处理的能力,提高预算信息的透明度;第四完善预算绩效管理体系,加强项目管理、资金管理和队伍管理;第五促进预算绩效创新机制,坚持专项资金竞争性分配改革,完善专家评审机制。最后,本文以新农村建设发展专项预算绩效评价为例,对永安市预算绩效管理展开案例分析。本文对于永安市预算绩效管理的研究,不仅着重于分析当前永安市预算绩效工作中存在的问题,还依据国内外的先进经验,结合永安市的实际情况,提出合理有效的改进建议,为永安市的预算绩效改革的推动提供理论指导。同时,本文对于地方预算绩效管理工作的研究思考,有利于在省内或国内同类型同级别的地方县市进行推广,从而对当前政府力行的财政预算绩效管理改革工作提供有益的借鉴。
[Abstract]:How to make the most efficient use of financial funds has been the focus of financial management, so the government has been trying to promote budget performance reform. The performance management of financial budget in Yongan City is carried out under this background. Although some achievements have been made in the process of work, there are still many problems and difficulties. In view of this, this paper draws lessons from the experience of budget performance management in OECD countries and Shanghai, Guangdong Province, according to the development of budget performance management in Yongan City, studies the problems encountered in the implementation of budget performance management in Yongan City, and summarizes the corresponding improvement countermeasures. A case study was carried out. This paper is mainly divided into four parts. Firstly, it explains the financial budget management and budget performance management theoretically, and analyzes the advanced experiences of the United States, Australia and New Zealand. And the practice of budget performance reform in Minhang District of Shanghai and Nanhai District of Foshan, Guangdong Province, which lays a theoretical foundation for the following analysis. Secondly, it discusses the practice of budget performance management in Yongan City. This paper describes the establishment and promotion of the budget performance management in Yongan city, and finds that the problems existing at the present stage are that the budget performance management is not on the right track, the concept of budget performance needs to be strengthened, and the relevant legal work needs to be improved. At present, the transparency of the budget is poor, the performance evaluation system is not scientific, and the budget management system still needs to be improved. Third, to Yongan City budget performance management problems to improve the countermeasures. First, pay attention to the work of budget performance management, strengthen the link between budget performance and budget work, effectively popularize the concept of budget performance management; second, pay attention to the legal work of budget performance management, promote the construction of laws and regulations, And take measures to ensure the feasibility of relevant laws and regulations on budget performance; third, improve the technical level of budget performance, establish a scientific performance index system, enhance the ability of budget performance management to use computer and data processing, Improve the transparency of budget information; fourth, improve the budget performance management system, strengthen project management, fund management and team management; fifth, promote budget performance innovation mechanism, adhere to the special fund competitive distribution reform, improve the expert review mechanism. Finally, this article takes the new countryside construction development special budget performance appraisal as the example, carries on the case analysis to the Yongan city budget performance management. This paper not only focuses on the analysis of the problems existing in the budget performance management of Yongan City, but also puts forward reasonable and effective suggestions for improvement according to the advanced experience at home and abroad and the actual situation of Yongan City. To provide theoretical guidance for the promotion of budget performance reform in Yongan City. At the same time, the research and thinking of the local budget performance management in this paper is beneficial to the promotion of the same type of local counties and cities in the province or in China. Therefore, it provides a useful reference for the current government to carry out the financial budget performance management reform.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.3

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