基于财政信息公开的我国地方政府预算支出绩效评价研究

发布时间：2018-06-28 04:48

  本文选题：预算支出 + 绩效评价　； 参考：《东北石油大学》2017年硕士论文

【摘要】：随着我国地方政府预算支出规模的扩大,财政赤字的加重,对政府的预算支出进行绩效评价成为提高各地方政府预算资金使用效益的重要措施。但是,从目前的绩效评价指标的选取来看,存在着定性指标过多、部分指标获取比较困难等问题,降低了绩效评价的可操作性与评价结果的科学性。同时,随着中央要求地方政府进行预决算信息公开,有利于进一步监督政府预算资金的使用。为了提高政府绩效,提高预算资金的使用效益,提高预算决策的科学性、民主性,提高政府公信力,有必要对政府的预算绩效评价进行研究。论文主要是基于财政信息公开对整个政府的预算支出进行绩效评价,采用文献研究法、定量与定性相结合的分析法、理论与案例相结合的分析法进行研究。首先阐述了绩效、预算支出绩效评价、财政信息公开的概念以及相关的理论基础;其次,分析了我国地方政府在预算支出方面的总体情况,对地方政府的支出总体和区域性差异情况进行分析,总结了我国地方政府预算支出绩效评价取得的主要成效和在指标设计、预算绩效评价信息公开、结果应用方面存在的问题;第三,针对预算支出绩效指标设计存在的问题,基于财政信息公开的角度,按照系统性、客观性、可操作性原则,完善我国地方政府预算支出绩效评价指标体系,从预算配置、预算执行、经济效益、社会效益、生态效益五方面分别设置指标,将预决算信息公开度作为预算执行的一个评价指标,提出通过层次分析法与改进的灰色关联度分析法相结合对指标进行权重赋值,增加指标权重确定的科学性,再运用模糊综合评价法进行绩效评价;第四,以大庆市政府为例,验证模型的可行性,计算得出其综合绩效得分,并根据大庆市政府的总体绩效得分较低的状况分析其主要原因是预算执行、经济效益和社会效益绩效表现不佳,因此大庆市政府需要进一步提高预决算信息公开度,同时不断促进社会经济发展和提高公共服务质量,从而全面提升政府绩效。
[Abstract]:With the expansion of the local government budget expenditure scale and the aggravation of the fiscal deficit, the performance evaluation of the government budget expenditure has become an important measure to improve the efficiency of the local government budget funds. However, from the current performance evaluation indicators selection, there are too many qualitative indicators, some indicators are difficult to obtain, which reduces the operability of performance evaluation and the scientific evaluation results. At the same time, as the central authorities require local governments to disclose information on budget and final accounts, it is conducive to further supervision of the use of government budget funds. In order to improve the performance of the government, to improve the efficiency of budget funds, to improve the scientific and democratic nature of the budget decision, and to improve the credibility of the government, it is necessary to study the evaluation of the budget performance of the government. This paper is mainly based on the public financial information to evaluate the performance of the entire government budget expenditure, the use of literature research method, quantitative and qualitative analysis method, theory and case study combined with the analysis method. Firstly, the paper expounds the concepts of performance, budget expenditure performance evaluation, financial information disclosure and related theoretical basis. Secondly, it analyzes the overall situation of local governments in budget expenditure. Based on the analysis of the overall and regional differences of local government expenditure, the paper summarizes the main achievements of the performance evaluation of local government budget expenditure and the problems in index design, budget performance evaluation information disclosure and the application of the results. Thirdly, in view of the problems existing in the design of budget expenditure performance indicators, according to the principles of systematization, objectivity and maneuverability, we should perfect the performance evaluation index system of local government budget expenditure from the point of view of financial information disclosure. The budget execution, economic benefits, social benefits and ecological benefits are respectively set up in five aspects, and the open degree of information of budget and final accounts is taken as an evaluation index for budget execution. Through the AHP and the improved grey correlation analysis method to assign the weight of the index, increase the scientific nature of the index weight determination, and then use the fuzzy comprehensive evaluation method to evaluate the performance; fourth, take Daqing municipal government as an example, Verify the feasibility of the model, calculate its comprehensive performance score, and according to the overall performance of Daqing municipal government low performance analysis of the main reasons are budget implementation, economic and social performance is not good, Therefore, Daqing municipal government needs to further improve the information disclosure of budget and final accounts, at the same time continuously promote the social and economic development and improve the quality of public services, so as to improve the overall performance of the government.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45
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本文编号：2076801