财政农村义务教育支出绩效评价体系研究

发布时间：2018-07-04 10:10

本文选题：财政支出 + 农村义务教育　；参考：《湖南大学》2007年硕士论文

【摘要】： 改革开放以来,随着社会主义市场经济体制的逐步建立以及分税制财政管理体制的确立和不断完善,我国的财政实力不断壮大,财政收入快速增长。在财政收入大幅度增长的同时,收支矛盾却越来越突出。这主要是由于;一、财政资源总量不足,二、支出效率不高。而在财政资源短缺的情况下,存量资源的配置效率更显得至关重要。判断支出活动是否有效率,检验财政资金的使用是否高效,客观上要求必须建立起以“结果”和“追踪问效”为导向的财政支出管理模式。由于义务教育尤其是农村义务教育一直是财政支出的重中之重,并且发展农村义务教育问题已成为国家和社会关注的焦点问题,所以本文以财政农村义务教育支出为切入点,探索建立财政农村义务教育支出绩效评价体系,为财政资金的使用绩效评价提供具有可操作性和实际指导意义的方案,同时为整个财政支出绩效评价体系的构建和完善提供富有成效的建议,具有一定的理论和现实意义。本文主要从以下几个方面展开分析;首先对财政农村义务教育支出的相关概念进行界定,以明确文章的研究对象,并分析了其理论基础;然后通过借鉴国外教育支出绩效评价的经验与教训,结合我国实际情况,得出了一些启示和借鉴;接着分析了我国开展财政农村义务教育支出绩效评价的现状和意义,并进行了可行性分析;在此基础上,设计了一套针对财政农村义务教育支出的绩效评价体系;最后进行案例分析,以实例说明绩效评价的整个过程。
[Abstract]:Since the reform and opening up, with the gradual establishment of the socialist market economic system and the establishment and continuous improvement of the financial management system of the tax distribution system, the financial strength of our country has grown continuously, and the financial revenue has increased rapidly. In the financial revenue growth by a large margin, but more and more prominent revenue and expenditure contradictions. This is mainly due to; first, the total amount of financial resources is insufficient, second, expenditure efficiency is not high. In the case of shortage of financial resources, the allocation efficiency of stock resources is more important. To judge the efficiency of expenditure activities and to test whether the use of financial funds is efficient, it is necessary to set up a financial expenditure management mode guided by "result" and "tracking efficiency". Since compulsory education, especially rural compulsory education, has always been the most important part of financial expenditure, and the development of rural compulsory education has become the focus of national and social concern, this paper takes the expenditure of financial rural compulsory education as the starting point. To explore the establishment of financial performance evaluation system for compulsory education expenditure in rural areas, and to provide an operable and practical guiding scheme for the performance evaluation of the use of financial funds. At the same time, it is of theoretical and practical significance to provide effective suggestions for the construction and improvement of the performance evaluation system of financial expenditure. This article mainly carries on the analysis from the following several aspects: first, carries on the definition to the finance countryside compulsory education expenditure related concept, in order to clear the article the research object, and has analyzed its theory foundation; Then by learning from the experience and lessons of foreign education expenditure performance evaluation, combined with the actual situation of our country, we draw some inspiration and draw lessons from it. Then, we analyze the current situation and significance of the performance evaluation of financial compulsory education expenditure in our country. And carried on the feasibility analysis; on this basis, has designed a set of performance appraisal system for the finance compulsory education expenditure; finally carries on the case analysis, explains the entire process of the performance appraisal with the example.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F812.4;G522.3

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