县级财政支出绩效评价研究

发布时间：2018-05-16 21:19

本文选题：县级财政支出 + 绩效　；参考：《华侨大学》2014年硕士论文

【摘要】：随着我国改革日益深化，财政改革不断深入，并由上至下逐步扩展到县级层面。近年来，我国大力推动预算外资金管理、收支两条线、政府采购等改革工作，为财政管理的深化改革进行积极有效的研究实践，对县级财政支出产生了极深厚的影响，，带来许多积极变化。但在传统的财政支出管理模式影响下，县级财政支出仍存在重投入轻效益、支出效益低下、支出结构不合理等问题。这些问题的存在，不仅不能充分发挥财政资金使用效益、缓解财政收支矛盾，更破坏了县域经济社会有序健康发展。在当前全面深化改革的背景下，提高县级财政支出的绩效水平，切实提高财政资金效益成为了亟待解决的问题。基于这些问题的思考，本文将县级财政支出绩效评价作为研究主题。本文通过分析县级政府在财政支出中存在的主要特点及问题，指出在县级政府进行财政支出绩效评价存在的困境，研究分析县级政府的支出绩效评价时评价主体、对象、内容、方法和指标设计，并据此对福建省德化县财政支出开展绩效评价。在此基础上，提出通过树立绩效理念、健全组织结构、建立法制基础、完善配套制度、加强结果应用等方式进一步完善县级财政绩效评价工作。本文认为通过县级财政支出对强化县级财政保障能力和履职能力有着积极作用，能有效提高县级财政资金使用效益和效率。
[Abstract]:With the deepening of China's reform, the financial reform has been deepened, and gradually extended to the county level from top to bottom. In recent years, China has vigorously promoted the reform work of extra-budgetary fund management, revenue and expenditure two lines, government procurement, and carried out active and effective research and practice for deepening the reform of financial management, which has had a profound impact on county level financial expenditure. Bring about many positive changes. However, under the influence of traditional fiscal expenditure management mode, there are still some problems such as heavy input and light benefit, low expenditure benefit, unreasonable expenditure structure and so on. The existence of these problems, not only can not give full play to the efficiency of the use of financial funds, alleviate the contradiction between financial revenue and expenditure, but also destroy the healthy and orderly development of county economy and society. Under the background of deepening the reform in an all-round way, it is an urgent problem to improve the performance level of county financial expenditure and improve the efficiency of financial funds. Based on these problems, this paper takes the performance evaluation of county financial expenditure as the research topic. By analyzing the main characteristics and problems of county government in financial expenditure, this paper points out the difficulties of performance evaluation of fiscal expenditure in county government, and studies and analyzes the main body, object and content of evaluation of expenditure performance of county government. Methods and indicators were designed, and based on the performance evaluation of financial expenditure in Dehua County, Fujian Province. On this basis, the paper puts forward that the county financial performance evaluation should be further improved by establishing the concept of performance, perfecting the organizational structure, establishing the legal basis, perfecting the supporting system, and strengthening the application of the results. This paper holds that the county fiscal expenditure plays a positive role in strengthening the county level financial support and ability to perform its duties, and can effectively improve the efficiency and efficiency of the county level financial funds.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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