黑龙江省少数民族事业专项补助资金支出绩效评价指标体系构建研究

发布时间：2019-01-09 13:12

【摘要】：黑龙江省是多民族省份,少数民族文化是黑龙江地域文化的重要组成部分,支持和推动黑龙江省少数民族社会事业发展,对本省经济社会和谐发展具有重要的意义。黑龙江省少数民族事业专项补助资金是政府提供的补助性资金,旨在保护和传承少数民族传统优秀文化,在实践中发挥了重大的作用,如补助改扩建民族村文化馆、添置文化和教育设备、修缮民族学校、传承民族手工技艺等。但也存在问题,如监管不够深入、监管办法不够细化、法规有提升空间等。本文利用平衡计分卡,遵循适用性原则、公正公开原则、定量和定性相结合原则和独立原则等评价原则,从财务维度指标、公共维度指标、内部流程维度指标与学习和成长维度指标四大方面入手,对黑龙江省少数民族事业补助专项资金支出绩效评价指标体系进行构建。以黑龙江省代表团参加某全国性民族体育活动项目为例,对构建的指标体系的有效性和可行性进行了验证。对于提高少数民族事业专项补助资金使用的有效性和民族工作部门管理水平具有一定的借鉴意义。
[Abstract]:Heilongjiang Province is a multi-ethnic province, and minority culture is an important part of Heilongjiang's regional culture. It is of great significance to support and promote the development of the social undertakings of minority nationalities in Heilongjiang Province. The special subsidy fund for minority undertakings in Heilongjiang Province is a subsidized fund provided by the government, which aims to protect and inherit the excellent traditional culture of the minority nationalities, and has played an important role in practice, such as subsidizing the reconstruction and expansion of the national village cultural center. Cultural and educational equipment, repair of ethnic schools, inheritance of national handicrafts and so on. But there are also problems, such as regulation is not deep enough, regulatory methods are not detailed enough, there is room for improvement of the regulations and so on. Using balanced scorecard, following the principles of applicability, fairness and openness, combining quantitative and qualitative principles and independent principles, this paper makes use of the financial dimension index, public dimension index, and so on. Starting with the four aspects of internal process dimension index and learning and growth dimension index, this paper constructs the performance evaluation index system of special fund expenditure for minority enterprises in Heilongjiang province. Taking the delegation of Heilongjiang Province as an example, the validity and feasibility of the index system are verified. It has certain reference significance for improving the effectiveness of the use of special subsidy funds and the management level of the national work department.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D633

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