A高校项目预算绩效管理研究

发布时间：2018-06-19 00:22

本文选题：高校 + 项目　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：近年来,随着市场经济的不断发展,国家提高公共财政效率的要求变得日益迫切。国家财政资金不仅要实现公平分配,更要实现有效使用。为此,需要大力加强各单位和部门预算绩效管理制度建设。2013年,十八届三中全会指出:“预算绩效观念尚未深入人心,预算绩效作用难以发挥。”2014年6月,“绩效管理研究专业委员会”成立,其目标在于进行预算绩效管理理论专题研究,完善各行各业的预算绩效管理体系。高等教育通过培养人才的方式为社会繁荣和国家发展做出了巨大贡献。随着深化改革的持续推进,国家对高等教育的投入也日益增多,其事业收入也不断上升,优化高校资源配置,提高资金使用效率就显得尤为重要。因此,加强高校预算绩效管理研究势在必行。本文在已有研究文献的基础上,综合运用文献分析法、案例研究法和调查问卷法,界定了高校预算绩效管理概念,以公共财政理论、新公共管理理论和委托代理理论为基础,对A高校项目预算绩效管理情况进行了剖析,结合学校发展战略,提出完善A高校项目预算绩效管理的对策。研究表明,A高校只有设定科学的项目预算绩效目标,加强项目预算执行前、执行中和执行后的监控,并实施绩效审计,健全项目预算绩效评价体系,A高校的项目预算绩效管理才能从形式走向实质,发挥其优化资源配置,提高资金使用效率的作用。
[Abstract]:In recent years, with the continuous development of the market economy, the demand for improving the efficiency of public finance is becoming more and more urgent. The national financial funds should not only realize the fair distribution, but also realize the effective use. Therefore, it is necessary to strengthen the construction of the budget performance management system for each unit and department for.2013 years. In the third Plenary Session of the 18th CPC Central Committee, "budget performance" is pointed out. In June 2014, "performance management research Specialized Committee" was established. The goal of the "performance management research Specialized Committee" was to study the budget performance management theory and improve the budget performance management system in all walks of life. Higher education has made the social prosperity and national development through the training of talents. With the continuous promotion of the deepening of the reform, the state's investment in higher education is increasing, and the income of its cause is increasing. It is particularly important to optimize the allocation of resources and improve the efficiency of the use of funds. Therefore, it is necessary to strengthen the research trend of the performance management of the university budget. By using the method of literature analysis, case study and questionnaire, this paper defines the concept of budget performance management in Colleges and universities. Based on public finance theory, new public management theory and principal-agent theory, this paper analyzes the performance management of A project budget, and proposes to improve the performance management of A university project budget in combination with the school development strategy. The research shows that the A colleges and universities have only set scientific project budget performance objectives, strengthen the monitoring before and after the implementation of the project budget, implement the performance audit and improve the performance evaluation system of the project budget. The project budget performance management of A colleges and universities can move from the form to the essence, play its optimization of resource allocation and improve the use of funds. The effect of efficiency.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

【参考文献】