城乡低保资金绩效评价问题研究

发布时间：2018-06-10 00:05

本文选题：城乡低保 + 城乡低保资金　；参考：《东北财经大学》2014年硕士论文

【摘要】：城乡居民最低生活保障制度(以下简称“城乡低保”)作为保障城乡困难群众基本生活的最后一道保障线,其建立和完善,有利于体现社会公平、维护社会稳定,对建立一个完善的社会保障体系,都具有非常重要的意义。2012年9月,国务院下发《关于进一步加强和改进最低生活保障工作的意见》(国发(2012)45号),对低保工作提出了新的要求,赋予了新的任务,同时也标志着我国城乡低保工作已由重点保障建制扩面转入推进完善规范管理的新阶段。因此在全国范围内广泛开展城乡低保资金绩效评价,对低保制度实施和低保资金使用效果进行全面、准确、科学地评价,进一步完善低保制度,提高社会效益和群众满意度,将是下一阶段城乡低保工作的重中之重。本文正是围绕这一重点工作,首先介绍公共支出绩效评价基本原理,这是本文研究的重要理论基础,也是后文展开进一步分析与研究的前提。其次在第三部分重点介绍安徽、云南、海南、广西和山东五个省份城乡低保资金绩效评价的开展情况,主要包括其相关文件的出台、指标体系的设立情况、绩效评价实施过程,以及结果运用等方面,充分运用公共支出绩效评价的基本原理,将各省指进行严格分类,总结经验、发现问题。再次,介绍美国、日本的实施情况、指标体系,总结经验,为我国绩效评价的实施提供借鉴。最后,结合公共支出绩效评价的基本原理,提出建立一套完善、合理、科学的城乡低保资金绩效评价指标体系,采取一系列相关措施保障低保资金绩效评价工作常态化开展。并且,借鉴国内外经验,以及国发[2012]45号文件,本文初步建立起一套三级评价指标体系,主要涵盖了投入、过程、产出、效果四大类基础性指标,注重定性指标与定量指标相结合,按照工作重点不同划分指标权重,根据各地实际情况以及不同时期工作重点的不同进行调整,确保整个指标体系较为科学、完善又简洁,在实际操作时便于理解,相关评价数据的获取较为方便。当前,随着我国社会经济的不断发展,城乡低保制度的建设与发展已经进入关键时期,低保制度实施的精细化、科学性受到极大考验,并且普遍出现了低保家庭收入核准机制不健全、不严格,救助盲目叠加,就业不如吃低保等新问题。无论是从外部环境还是从低保制度自身看,低保工作还有待于进一步加强,政策有待于进一步完善,管理有待于进一步规范,工作重点有待于进一步调整。一套合理、完善的资金绩效评价指标体系、科学的评价方法能够极大地促进制度发展与完善,构建一个合理的低保资金绩效评价指标体系和一套科学的评价方法有助于建立强化监管、健全机制的政策导向,有助于切实增强城乡低保制度实施的公平性、公正性和有效性。我国许多省份虽然陆续开展了城乡低保绩效评价工作,各地依据自身不同的政策侧重、薄弱环节等实际状况,设计了符合本地工作需要的指标体系,但是仍然存在许多问题,因此,应当科学设置考核指标,周密组织实施考评工作,全面开展城乡低保绩效评价,以解决影响低保政策实施效果的难点和问题。
[Abstract]:The minimum living security system of urban and rural residents (hereinafter referred to as "urban and rural low insurance") is the last guarantee line to guarantee the basic life of the urban and rural difficult people. The establishment and improvement of the system is conducive to the embodiment of social equity, the maintenance of social stability, and the establishment of a perfect social security system, which is of great significance in September, under the State Council of the State Council (.2012) The opinion on Further Strengthening and improving the minimum living security work (No. 2012) (No. 45) has put forward new requirements for the work of low insurance and gives new tasks. At the same time, it also marks the new stage of the urban and rural low insurance work in China, which has been transferred from the key guarantee system to the improvement of the standard management. Therefore, it is widely carried out throughout the country. The performance evaluation of urban and rural low insurance funds, comprehensive, accurate and scientific evaluation of the implementation of low insurance system and the use of low insurance funds, to further improve the system of low insurance, to improve the social benefits and the satisfaction of the masses, will be the most important task in the next stage of urban and rural low insurance.
This paper first introduces the basic principle of performance evaluation of public expenditure, which is the important theoretical basis of this study and the premise for further analysis and research. Secondly, the third part focuses on the development of the performance evaluation of urban and rural low insurance funds in the five provinces of Anhui, Yunnan, Hainan, Guangxi and Shandong. The situation, mainly including the introduction of relevant documents, the establishment of the index system, the implementation process of performance evaluation, and the application of results, fully apply the basic principles of performance evaluation of public expenditure, classify the provinces, summarize their experiences and find out the problems. Then, the implementation of the United States, Japan, the index system, and the summary are summarized. It provides a reference for the implementation of performance evaluation in China. Finally, based on the basic principles of public expenditure performance evaluation, a set of perfect, reasonable and scientific performance evaluation index system for urban and rural low insurance funds is set up, and a series of relevant measures are adopted to ensure the normalization of the performance evaluation of low insurance funds. State [2012]45 document, this article initially set up a set of three level evaluation index system, which mainly covers the four basic indexes of input, process, output and effect. It pays attention to the combination of qualitative and quantitative indicators. It divides the index weight according to the different focus of the work, according to the actual situation in each area and the different focus of the work in different periods. The adjustment ensures that the whole index system is more scientific, perfect and succinct, and is easy to understand in actual operation, and the acquisition of relative evaluation data is more convenient.
At present, with the continuous development of China's social economy, the construction and development of the urban and rural low insurance system has entered a critical period. The fine and scientific implementation of the low insurance system has been greatly tested. From the external environment or from the low insurance system itself, the low insurance work remains to be further strengthened, the policy needs to be further improved, the management needs to be further standardized, the focus of the work needs to be further adjusted. A set of reasonable and perfect index system for the evaluation of funds performance and the scientific evaluation method can greatly promote the development of the system and the development of the system. The construction of a reasonable evaluation index system for the performance of low insurance funds and a set of scientific evaluation methods will help to establish the strengthening of supervision, improve the policy orientation of the mechanism, and improve the fairness, impartiality and effectiveness of the implementation of the system of urban and rural low insurance. According to the actual situation of different policies, weak links and other actual conditions, various problems are designed to meet the needs of local work, but there are still many problems. Therefore, it is necessary to set up a scientific evaluation index, organize and implement the evaluation work carefully, carry out comprehensive evaluation of urban and rural low insurance performance, in order to solve the effect of the impact of the policy implementation of the low insurance policy. Difficulties and problems.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D632.1

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