Y市水库移民后期扶持项目财政支出绩效评价研究

发布时间：2018-05-13 02:06

本文选题：水库移民 + 后期扶持项目　；参考：《广东外语外贸大学》2017年硕士论文

【摘要】：改革开放以来,我国经济高速发展,财政经费支出逐渐增加,政府在履行公共职能时,对财政支出的管理不够精细,导致财政资金使用效率达不到预期,进行财政支出绩效评价工作刻不容缓。上个世纪五六十年代以来,为了合理开发利用水资源,我国兴建了许多水库和水电站,产生了数以百万的水库移民。历史、政策、经济和环境等多种原因使得大量的水库移民回迁后长期处于贫困状态,生产发展长期滞后。为缓解水库移民生活上的困难,帮助他们脱贫致富,2006年6月,国务院出台了《关于完善大中型水库移民后期扶持政策的意见》,梳理和总结了过去数十年在扶持水库移民工作上的经验与不足,调整政府对移民后期财政支出扶持政策,完善后期扶持政策机制,指出要进一步建立扶持水库移民后期生产发展政策的实施、监督和评估体制。对水库移民后期财政支出项目的实施效果进行科学的评价,成为了后期扶持移民生产发展一项意义重大的基础性工作。因此,本文在梳理财政支出绩效评价相关理论的基础上,遵循财政支出项目绩效评价的实施流程,依据经济性、有效性、公平性及可持续性原则,将Y市水库移民后期扶持项目做为案列,结合Y市水库移民的具体情况,对该项财政支出项目进行绩效评价。分析Y市在实施安排“采购、发放果(树)资金项目”(以下简称“种苗项目”)的过程中取得的成绩与存在的问题,通过具体分析问题给出合理的政策建议。通过本文的案例分析,为我国今后开展类似财政支出项目绩效评价工作提供一定参考,也为进一步提升政府财政支出经费精细化管理、增强财政经费的使用效果,加强公众对于政府财政支出的认同和信任提供借鉴作用。
[Abstract]:Since the reform and opening up, the economy of our country has developed at a high speed, and the expenditure of financial funds has gradually increased. When the government performs its public functions, the management of fiscal expenditure is not precise enough, resulting in the efficiency of the use of financial funds falling short of expectations. It is urgent to evaluate the performance of financial expenditure. Since the fifties and sixties of last century, in order to develop and utilize water resources rationally, many reservoirs and hydropower stations have been built in our country, and millions of reservoir immigrants have been produced. Many reasons, such as history, policy, economy and environment, make a large number of reservoir emigrants in poverty for a long time, and the development of production lags behind for a long time. In June 2006, in order to alleviate the difficulties of the reservoir migrants and help them to get rid of poverty and become rich, The State Council has issued "opinions on improving the support policies for the late resettlement of large and medium-sized reservoirs", combing and summing up the experience and shortcomings in the work of supporting the resettlement of reservoirs in the past decades, and adjusting the government's policy of supporting fiscal expenditure in the latter stage of migration. It is pointed out that the implementation, supervision and evaluation system of the policy of supporting reservoir migration in the later stage of production and development should be further established. The scientific evaluation of the effect of the fiscal expenditure project in the later stage of reservoir resettlement has become a significant basic work in the later stage of supporting the production and development of the resettlement. Therefore, on the basis of combing the relevant theories of financial expenditure performance evaluation, this paper follows the implementation process of financial expenditure project performance evaluation, according to the principles of economy, effectiveness, fairness and sustainability. According to the specific situation of the reservoir migrants in Y city, this paper evaluates the performance of the financial expenditure project. This paper analyzes the achievements and problems in the process of implementing "purchasing and distributing fruit (tree) fund project" (hereinafter referred to as "seedling project") in Y city, and puts forward some reasonable policy suggestions through concrete analysis. Through the case analysis of this paper, it provides a certain reference for the performance evaluation of similar financial expenditure projects in our country in the future, and also provides a certain reference for further improving the fine management of government expenditure funds and enhancing the effect of the use of financial funds. Strengthen the public to the government expenditure identity and trust to provide reference.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D632.4;F812.45;F426.91

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