出入境检验检疫系统绩效预算问题与对策研究

发布时间：2018-06-02 03:09

本文选题：检验检疫 + 绩效预算　；参考：《苏州大学》2014年硕士论文

【摘要】：绩效预算是西方发达国家盛行的预算管理模式，，绩效预算以提高预算资金使用效益为核心，符合现代管理理论的要求，是目前世界各国预算制度改革的发展潮流。当前我国经济进入发展转型期、调整阵痛期，财政收支矛盾日趋突出，社会公众对加强政府支出责任、提高预算支出透明度和效益的要求也越来越强烈。同时公共财政体系框架的不断完善，也要求加快推进以提高预算资金使用效益为目的的预算制度的改革，实行绩效预算成为我国预算改革的最终目标。本文在详细阐述西方发达国家绩效预算改革的成功经验的基础上，剖析了我国绩效预算改革的发展困境，总结了出入境检验检疫系统预算管理中的现状和存在的问题，提出了加强检验检疫预算绩效管理，提高预算资金使用效益的对策，以期能为检验检疫系统优化绩效预算提供有益借鉴。
[Abstract]:Performance budget is a popular mode of budget management in western developed countries. Performance budget is the trend of the reform of budget system in the world at present, which is based on improving the efficiency of budget funds and meets the requirements of modern management theory. At present, the economy of our country has entered the period of development transformation, the adjustment is painful, the contradiction of fiscal revenue and expenditure is becoming more and more prominent, and the public demands to strengthen the responsibility of government expenditure and to improve the transparency and benefit of budget expenditure are becoming more and more intense. At the same time, the continuous improvement of the framework of the public finance system also requires speeding up the reform of the budget system aimed at improving the efficiency of the use of budget funds, and implementing the performance budget has become the ultimate goal of the budget reform in our country. On the basis of expounding the successful experience of performance budget reform in western developed countries in detail, this paper analyzes the development dilemma of performance budget reform in our country, and summarizes the present situation and existing problems in the budget management of entry and exit inspection and quarantine system. The paper puts forward the countermeasures of strengthening the performance management of inspection and quarantine budget and improving the benefit of budget funds, in order to provide useful reference for optimizing the performance budget of inspection and quarantine system.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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