重庆海事局行政事业类项目绩效评价研究

发布时间：2018-07-26 12:06

【摘要】：政府财政支出在我国经济社会发展中起着至关重要的作用。但是，公共财政资金使用不合理、效率不高的问题也随之而来。因此，国家在公共财政资金支出方面也做了很大努力，积极借鉴发达国家经验做法，试行预算绩效管理。经过多年的探索实践，国家在财政支出绩效评价方面有了长足的进步。近年来，根据国家相关要求，财政部逐渐开始着手预算绩效管理的工作，例如针对中央部门预算中的一些社会关注度较高、专业性较强、预算金额较大的行政事业类项目展开绩效评价试点。具体到重庆海事局，中央财政对其下达了四个行政事业类项目经费，即长江干线水上巡航与救助一体化专项工作经费、长江干线水上安全监管运行维护经费、引航管理和安全监管经费、水上安全监管支出。因此，为了提高财政资金使用效益，同时又能保证重庆海事局各项任务顺利开展和实施，有必要对该部门所承担的各项行政事业类项目经费投入和产生的效益开展绩效考评工作，同时也为日后申请财政经费项目提供科学依据。本文先从基础理论出发对财政支出绩效评价进行阐述，接着对重庆海事局行政事业类项目财政支出绩效进行考评，并深入剖析其问题存在原因，最后针对其立项时间短、年度数据少等现状特点，采用灰色预测模型对未来所需项目资金进行预测，给其以后的资金需求预测提供一定的思路。全文具体分为以下几个部分：首先探讨了选题的背景和意义以及国内外研究现状，在总结国内外学者以往的研究成果基础上，对论文的研究内容、研究方法和技术路线做了简要介绍；然后是绩效评价的基础理论，包括：绩效评价理论和实践以及绩效评价的理论框架。其中，理论框架包括绩效评价的原则、评价主体、评价程序以及评价方法。在以上基础理论的支撑下，针对重庆海事局四个行政事业类项目不同特点展开绩效考评。接着，根据绩效评价结果分析重庆海事局在项目执行过程中存在的问题，并且运用灰色预测模型对其延续发展资金需求进行预测；最后，提出绩效评价研究的结论及政策建议。本文在查阅大量文献资料的基础上，以客观事实为依据，结合本人所学的相关绩效评价实践，理论与实践相结合，就如何更有效地推进我国海事部门行政事业类项目财政支出绩效评价工作进行较为全面深入的探讨。得出以下基本结论：（1）重庆海事局四个行政事业类项目运作规范、程序合理、效果明显，考评结果均达到优秀等级，符合经济性、效率性、效果性原则；（2）由于各类成本的不断攀升导致当前各项目的运行和维护成本不断增加，，影响其功能进一步发挥；（3）重庆海事局社会经济发展特别是水上运输业的发展对重庆海上安全管理提出了更高的要求，而当前的行政事业类项目经费难以完全适应这样的变化，经费缺口较大，需加大资金投入。
[Abstract]:Government financial expenditure plays a vital role in the economic and social development of our country. However, the use of public financial funds is unreasonable and inefficient. Therefore, the government has also made great efforts in the aspect of public finance fund expenditure, actively draw lessons from the experience of developed countries and try out budget performance management. After many years of exploration and practice, the country has made great progress in the performance evaluation of fiscal expenditure. In recent years, in accordance with the relevant requirements of the state, the Ministry of Finance has gradually begun to work on budget performance management, for example, in view of some of the central departments' budgets, some of the social concerns are relatively high, and the Ministry of Finance is more professional. Large budget projects of administrative institutions to conduct performance evaluation pilot. Specifically to the Chongqing Maritime Affairs Bureau, the central finance has issued funds for four administrative projects, namely, the special work funds for the integration of water cruising and rescue along the Yangtze River trunk line, and the funds for the operation and maintenance of the water safety supervision and management of the Yangtze River trunk line. Pilotage management and safety supervision funds, water safety supervision expenditure. Therefore, in order to improve the efficiency of the use of financial funds and at the same time to ensure the smooth development and implementation of various tasks of the Chongqing Maritime Affairs Bureau, It is necessary to carry out the performance evaluation work on the funds and benefits of the administrative projects undertaken by the department, and at the same time to provide the scientific basis for applying for the financial expenditure projects in the future. This article starts from the basic theory to the financial expenditure performance appraisal carries on the elaboration, then carries on the appraisal to the Chongqing maritime affairs administration project finance expenditure performance, and deeply analyzes its question existence reason, finally aims at its establishment project time is short, The grey forecast model is used to forecast the project funds needed in the future so as to provide a certain way of thinking for the future fund demand forecast. The full text is divided into the following parts: firstly, the background and significance of the topic and the current research situation at home and abroad are discussed. On the basis of summarizing the previous research results of domestic and foreign scholars, the research content of the thesis is discussed. Then the basic theory of performance evaluation, including the theory and practice of performance evaluation and the theoretical framework of performance evaluation, are briefly introduced. Among them, the theoretical framework includes the principles of performance evaluation, evaluation subject, evaluation procedures and evaluation methods. Under the support of the above basic theory, the performance evaluation is carried out according to the different characteristics of the four administrative projects of Chongqing Maritime Bureau. Then, according to the results of performance evaluation, this paper analyzes the problems existing in the implementation of the project in Chongqing Maritime Bureau, and uses the grey forecasting model to forecast the demand for continuous development funds. Finally, the conclusions and policy recommendations of the performance evaluation research are put forward. On the basis of consulting a great deal of literature, this paper combines the relevant performance evaluation practice, theory and practice, based on the objective facts. This paper probes into how to promote more effectively the performance evaluation of financial expenditure of maritime administrative projects in China. The main conclusions are as follows: (1) the four administrative projects of Chongqing Maritime Bureau are in accordance with the principles of economy, efficiency and effectiveness. (2) the running and maintenance costs of the current projects are increasing due to the rising of various kinds of costs, which will affect the further development of their functions; (3) the social and economic development of Chongqing Maritime Safety Bureau, especially the development of water transportation, has put forward higher requirements for the maritime safety management of Chongqing. However, the current funds for administrative projects are difficult to fully adapt to such changes, and the funding gap is large. More money is needed.
【学位授予单位】：重庆交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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