地方环保专项资金绩效管理体系研究

发布时间：2018-05-25 17:29

本文选题：地方环保专项资金 + 绩效管理　；参考：《中国海洋大学》2014年硕士论文

【摘要】：上世纪80年代，为了适应高速发展的经济时代，改变政府效率低下、官僚主义等问题，塑造企业型政府，西方国家开始了一系列的政府改革运动也就是政府再造运动。我国政府的绩效管理改革开始于20世纪80年代的政府目标管理，目前已经把绩效管理的方法和技术引入对政府的绩效管理中，开始从支出型的财政支出模式向结果型的财政支出模式转变。环保专项资金是专门用来解决环境问题的财政资金，其投入力度也越来越大，为了实现环保专项资金的配置最优和效益最大化，必须对环保专项资金进行有效的管理，提高环保专项资金的效率。本文是从地方环保专项资金主管部门的角度出发，研究地方环保专项资金绩效管理体系。环保专项资金的主要来源是排污费和财政预算中用于环境保护的资金，目前环保专项资金的绩效管理还存在着社会公众主体的缺失、绩效管理的过程不健全等问题，环保专项资金绩效管理的体系建设还不完善。由于专门研究环保专项资金绩效管理的文献并不丰富和成熟，所以本文在研究的过程中参考了其他专项资金的绩效管理体系的相关研究。在利益相关者理论和过程管理理论的指导下，构建了地方环保专项资金绩效管理体系的基本框架，然后结合环保专项资金的具体情况，详细构建了地方环保专项资金的绩效管理体系。本文从地方政府的角度出发，构建地方环保专项资金绩效管理体系。全文一共包括六个部分，第一章介绍本文的研究背景、拟研究的问题、研究意义、研究的思路和方法；第二章是国内外相关文献综述，本章从绩效管理、政府绩效管理两个方面对国内外相关的文献进行了综述；第三章介绍了利益相关者理论和过程管理的基本内涵，结合地方环保专项资金绩效管理的特点，对理论进行了分析；第四章对目前环保专项资金的现状进行了分析，针对目前环保专项资金管理存在的问题，在相关理论的指导下构建了地方环保专项资金绩效管理体系的基本框架，本文构建的地方环保专项资金绩效管理体系是一个全过程、三维、立体的绩效管理体系，，环保专项资金绩效管理体系以绩效管理的五个流程为主体，以公众参与机制、绩效信息管理系统、绩效评价指标体系、绩效目标体系等为辅，共同促使地方环保专项资金绩效目标的实现，提高环保专项资金的经济效益、社会效益和环境效益的综合效益水平最大化，实现资金的最优化分配；第五章对地方环保专项资金绩效管理体系的各个部分进行了详细的介绍，并把绩效管理的方法和技术应用到地方环保专项资金绩效管理的过程中，然后结合A市环保专项资金的具体情况，利用本文构建的地方环保专项资金绩效管理体系对A市的现状进行改进；第六章是本文的研究结论。
[Abstract]:In the 1980s, in order to adapt to the rapid development of the economic era, to change the inefficient government, bureaucracy and other issues, to shape the enterprise government, Western countries began a series of government reform movement, that is, government reengineering movement. The reform of government performance management in our country began in the 1980s, and the methods and techniques of performance management have been introduced into the performance management of the government. Begin to change from the expenditure pattern to the result one. The special fund for environmental protection is a special financial fund for solving environmental problems, and its investment is also increasing. In order to achieve the optimal allocation of special funds for environmental protection and maximize the benefits, it is necessary to effectively manage the special funds for environmental protection. Improve the efficiency of special funds for environmental protection. This paper studies the performance management system of local environmental protection funds from the perspective of local environmental protection funds. The main sources of special funds for environmental protection are sewage charges and funds used for environmental protection in the financial budget. At present, there are still problems in the performance management of special funds for environmental protection, such as the absence of the main body of the public, the imperfect process of performance management, and so on. The system construction of environmental protection special fund performance management is not perfect. Because the literature on the performance management of environmental protection special funds is not rich and mature, this paper refers to the related research of the performance management system of other special funds in the course of the research. Under the guidance of stakeholder theory and process management theory, this paper constructs the basic framework of the performance management system of local environmental protection special funds, and then combines the specific situation of environmental protection special funds. The performance management system of the special fund for local environmental protection is constructed in detail. From the angle of local government, this paper constructs the performance management system of special fund for local environmental protection. The first chapter introduces the research background, the problems to be studied, the research significance, the research ideas and methods; the second chapter is the domestic and foreign related literature review, this chapter from the performance management, The third chapter introduces the basic connotation of stakeholder theory and process management, and analyzes the theory combined with the characteristics of local environmental protection special fund performance management. The fourth chapter analyzes the current situation of environmental protection special funds, aiming at the problems existing in the management of environmental protection special funds, under the guidance of relevant theories, constructs the basic framework of the performance management system of local environmental protection special funds. The performance management system of local environmental protection special funds is a whole process, three-dimensional, three-dimensional performance management system, the performance management system of environmental protection special funds is based on the five processes of performance management, and the mechanism of public participation. Performance information management system, performance evaluation index system, performance target system, etc., together promote the achievement of local environmental protection special fund performance goal, and improve the economic benefit of environmental protection special fund. The comprehensive benefit level of social and environmental benefits is maximized to realize the optimal allocation of funds. Chapter five introduces in detail the various parts of the performance management system of local environmental protection special funds. And apply the method and technology of performance management to the process of local environmental protection special fund performance management, and then combine the specific situation of A city environmental protection special fund. The performance management system of local environmental protection fund is used to improve the present situation of A city. Chapter 6 is the conclusion of this paper.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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