地方财政支出综合绩效评价体系研究
发布时间：2018-11-06 09:26
【摘要】：开展地方财政支出综合绩效评价,有利于提升财政资金的管理水平、提高公共服务质量、优化公共资源配置、节约公共支出成本,进而解决财政收支矛盾,具有重要的现实意义。20世纪80年代以来,我国各级地方政府陆续开展了财政支出绩效评价工作,特别是围绕财政支出项目绩效评价做了大量试点工作,而将地方财政支出看成一个整体的综合绩效评价工作寥寥。本文立足国内研究现状和存在问题,提出了在借鉴西方国家财政支出绩效评价先进经验的基础上构建综合绩效评价体系的必要;然后在确定了评价目标、原则、方法等基本要素的基础上,结合地方财政支出的战略目标及其非竞争性和非排他性等特点,根据财政支出的前期组织、中期运作和后期反馈等工作流程确定评价阶段,基于财政支出可能影响的效益领域明确了经济、社会、生态、可持续等四个评价方向,同时对平衡计分卡四维度的具体内容进行适应性调整并将其设置为评价纬度,最终以平衡计分卡四维度为主要框架,融合“评价阶段”和“评价方向”,构造了立体式的指标体系;然后运用问卷调查、德尔菲法等对评价标准、指标权重等加以确认,以此构建出地方财政支出综合绩效评价体系。在此基础上根据当前市级及以下地方财政透明度研究有待加强的客观实际,选取XX市财政情况为例对评价体系加以运用,并在效果分析的基础上提出针对性意见建议,使该文在地方财政支出综合绩效评价方面更具现实性和导向性。
[Abstract]:The comprehensive performance evaluation of local financial expenditure is helpful to improve the management level of financial funds, improve the quality of public service, optimize the allocation of public resources, save the cost of public expenditure, and then solve the contradiction between revenue and expenditure. Since the 1980s, local governments at all levels in our country have carried out the performance evaluation of fiscal expenditure, especially a large number of pilot projects around the performance evaluation of fiscal expenditure projects. The comprehensive performance evaluation of local fiscal expenditure as a whole is very few. Based on the domestic research status and existing problems, this paper puts forward the necessity of constructing a comprehensive performance evaluation system based on the advanced experience of financial expenditure performance evaluation in western countries. Then, on the basis of determining the basic elements such as evaluation objectives, principles, methods and so on, combining the strategic objectives of local financial expenditure and its characteristics of non-competitive and non-exclusive, and according to the organization of fiscal expenditure in the early stage, The work processes such as medium-term operation and late feedback determine the evaluation stage. Based on the benefit areas that may be affected by fiscal expenditure, the four evaluation directions of economy, society, ecology and sustainability are defined. At the same time, the concrete contents of the balanced scorecard are adjusted adaptively and set up as the evaluation latitude. Finally, the four dimension of the balanced scorecard is taken as the main frame, which combines the "evaluation stage" and "evaluation direction". A three-dimensional index system is constructed. Then the evaluation standard and index weight are confirmed by questionnaire and Delphi method, and the comprehensive performance evaluation system of local financial expenditure is constructed. On this basis, according to the objective reality of the research on the local financial transparency at the city level and below, this paper selects the financial situation of XX city as an example to apply the evaluation system, and puts forward some suggestions on the basis of the analysis of the effect. This paper is more realistic and guiding in the comprehensive performance evaluation of local financial expenditure.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
[Abstract]:The comprehensive performance evaluation of local financial expenditure is helpful to improve the management level of financial funds, improve the quality of public service, optimize the allocation of public resources, save the cost of public expenditure, and then solve the contradiction between revenue and expenditure. Since the 1980s, local governments at all levels in our country have carried out the performance evaluation of fiscal expenditure, especially a large number of pilot projects around the performance evaluation of fiscal expenditure projects. The comprehensive performance evaluation of local fiscal expenditure as a whole is very few. Based on the domestic research status and existing problems, this paper puts forward the necessity of constructing a comprehensive performance evaluation system based on the advanced experience of financial expenditure performance evaluation in western countries. Then, on the basis of determining the basic elements such as evaluation objectives, principles, methods and so on, combining the strategic objectives of local financial expenditure and its characteristics of non-competitive and non-exclusive, and according to the organization of fiscal expenditure in the early stage, The work processes such as medium-term operation and late feedback determine the evaluation stage. Based on the benefit areas that may be affected by fiscal expenditure, the four evaluation directions of economy, society, ecology and sustainability are defined. At the same time, the concrete contents of the balanced scorecard are adjusted adaptively and set up as the evaluation latitude. Finally, the four dimension of the balanced scorecard is taken as the main frame, which combines the "evaluation stage" and "evaluation direction". A three-dimensional index system is constructed. Then the evaluation standard and index weight are confirmed by questionnaire and Delphi method, and the comprehensive performance evaluation system of local financial expenditure is constructed. On this basis, according to the objective reality of the research on the local financial transparency at the city level and below, this paper selects the financial situation of XX city as an example to apply the evaluation system, and puts forward some suggestions on the basis of the analysis of the effect. This paper is more realistic and guiding in the comprehensive performance evaluation of local financial expenditure.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45
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