南海区财政绩效预算改革研究

发布时间：2019-01-12 08:34

【摘要】：绩效预算作为一种通用的预算体制，始终秉承目标的导向作用和项目成本的衡量标准，并且通过业绩来作为核心的考核内容，在这样的预算系统中，也将资源的分配效率和业绩的提升水平全面的整合在了一起。在实际的应用过程中，实施绩效预算的职能部门以绩效的发展水平为基础，对提出申请的项目展开预算决策，通过对成本和效益的全面对比，来判断成本支出的必要性和支出金额的合理性。一般情况下，绩效预算是由绩、效和预算组成的，其中，“绩”所体现的是预算支出需要完成的目标；“效”则是通过系统的指标和标准来对目标的完成情况进行衡量；而“预算”就是所拨付款项的数额。在我国的财政部门中，已经将财政绩效的预算管理改革作为了头等大事。因此，只有切实可行的推行财政预算改革，才能将政府的财政管理工作水平大幅提升，从而确保财政资金可以物尽其用。近年来，广东省佛山市南海区在财政收入快速增长的同时，也面临着支出日益膨胀、资金供求缺口加大等问题。在这一背景下，为解决这种“入不敷出”的矛盾及深层次的预算分配优先次序问题，在2004年，南海开始对财政预算的传统分配体制展开深入的改革，以此来确保项目绩效预算模式可以全面推行，这也成为了全国范围内改革财政预算分配制度的佼佼者。不断探索实行项目支出预算绩效管理改革，通过引进专家团队进行专业评审，设计绩效评价指标，逐步建立了覆盖项目支出事前、事中、事后三个环节的评价机制和问责机制，提升了预算编制的科学化、精细化管理，持续提升绩效预算流程的设计水平，建立健全完善的评审指标体系，强化绩效评审在项目申报过程中的作用，提高政府财政资金使用效能。本文依托比较分析法、实证分析法和文献研究法，以财政绩效预算的改革进程在广东佛山南海区的开展情况作为实例，细致入微的阐述了改革工作的现状以及存在的问题，在分析问题成因的基础上提出完善南海区财政绩效预算改革的对策，，在现实案例的基础上对我国的财政绩效预算改革展开了深入的研究。
[Abstract]:As a general budget system, performance budget is always guided by the goal and the measure of project cost, and through performance as the core of the evaluation, in such a budget system, It also integrates the efficiency of resource allocation and the improvement of performance. In the actual application process, the functional department of implementing the performance budget is based on the level of performance development, and carries out budget decisions on the project to which the application is made, through the comprehensive comparison of costs and benefits. To judge the necessity of cost expenditure and the rationality of the expenditure amount. In general, the performance budget is composed of performance, effectiveness and budget, in which "performance" reflects the objectives to be achieved by budget expenditure, and "effectiveness" is measured through systematic indicators and standards. The "budget" is the amount of money allocated. In the finance department of our country, the budget management reform of financial performance has been regarded as the top priority. Therefore, only by carrying out budget reform can the level of government's financial management be greatly improved, thus ensuring that the financial funds can be used to the best of their ability. In recent years, the Nanhai District of Foshan City, Guangdong Province, is faced with the problems of increasing expenditure and increasing gap between supply and demand. In this context, in order to resolve this contradiction of "living beyond expenditure" and the deep-seated priority of budget allocation, in 2004, the South China Sea began to carry out an in-depth reform of the traditional budget allocation system. In order to ensure that the project performance budget model can be fully implemented, this has become a national leader in the reform of the financial budget allocation system. Through the introduction of a team of experts to conduct professional reviews and design performance evaluation indicators, the evaluation mechanism and accountability mechanism covering the project expenditure in advance, during and after the project have been gradually established. It promotes the scientific budgeting, fine management, continuously improve the design level of the performance budget process, establish a sound evaluation index system, and strengthen the role of performance review in the process of project declaration. We will improve the efficiency of the use of government financial funds. This paper, relying on comparative analysis, empirical analysis and literature research, takes the process of financial performance budget reform in Nanhai District of Foshan, Guangdong Province as an example to elaborate the current situation and existing problems of the reform work in detail. On the basis of analyzing the causes of the problems, this paper puts forward some countermeasures to improve the reform of financial performance budget in Nanhai area, and makes a deep study on the reform of financial performance budget in our country on the basis of practical cases.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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