天津市工业科技开发政府投资项目绩效评价研究

发布时间：2018-01-08 18:27

本文关键词：天津市工业科技开发政府投资项目绩效评价研究　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：李克强总理在2012年12月指出：“财政改革要做牵一发动全身的事”；在2014年1月22日主持召开国务院常务会议时指出：“改革项目和资金管理办法,使财政资金突出助优扶强,提高资金配置效率,发挥‘四两拨千斤’的撬动作用,把资金用到刀刃上。”改革开放以来,中国经济持续30多年快速发展,2013年全国公共财政收入129143亿元,比上年增加11889亿元,同比增长10。1%。些国家部委和地方政府中,滋生出一些不健康的现象,互相攀比总量,盲目追求数字,投资不搞决策,项目不搞论证,支出不讲绩效,以至于出现了伪造项目、形象工程、政绩工程等乱象。李克强总理的讲话表明了政府财政支出绩效评价问题是一个亟待解决的问题,是建设服务型政府、法治政府、廉洁政府、高效政府的核心问题。为了推进中央部门预算项目支出绩效评价试点工作,财政部分别于2004年和2009年出台了《财政部关于开展中央政府投资项目预算绩效评价工作的指导意见》(财建[2004]729号)和《财政部关于进一步推进中央部门预算项目支出绩效评价试点工作的通知》(财预[2009]390号)。天津市政府于2007年,颁布了《天津市市级财政项目支出绩效评价管理办法(试行)》(津政办发[2007]101号),正式把财政项目支出纳入绩效评价的范畴。为了把原来只对中央财政支出的绩效评价推广到全国,进一步推进财政支出的预算绩效评价管理工作,在国家层面上把项目支出作为绩效评价的对象,财政部2011年出台《财政支出绩效评价管理暂行办法》(财预[2011]285号)。2012年,天津市政府颁布了《天津市财政支出绩效评价管理办法》(津政办发[2012]2号),把各预算单位主管部门的预算资金和市对区县的转移支付全部纳入绩效评价的范畴,并且明确了预算安排金额达到500万元以上的项目支出必须具有明显的经济效益和社会效益,并作为绩效评价的重点。可以看出,从国家到地方,财政支出绩效评价在稳步推进,同时取得了一些成效。然而,由于我国财政支出绩效评级工作起步较晚,尚在探索阶段,在实施过程中必然存在各种问题。政府投资项目是财政支出的重要组成部分,本文以此为起点研究政府投资项目的绩效评价问题。本文共分五章。首先,介绍天津市工业和信息化方面政府投资项目的基本情况及其绩效评价工作的现状,分析了绩效评价过程中存在的问题及成因；其次,介绍平衡计分卡理论,根据天津市工业和信息化政府投资项目的实际情况,选取了天津市工业科技开发专项资金作为重点研究对象,把平衡计分卡引入绩效评价,建立了基于平衡计分卡的天津市工业科技开发投资项目的绩效评价指标体系,制定了一套绩效评价流程；再次,说明了天津市工业科技开发投资项目绩效评价工作在引入平衡计分卡改进后的情况；最后,总结和展望。笔者以天津市政府投资项目预算绩效评价为例,在政府投资项目绩效评价过程中利用了平衡计分卡法,为推动政府项目绩效评价作了一些探索。
[Abstract]:Premier Li Keqiang pointed out in December 2012: "financial reform must do interlinked things"; pointed out that in January 22, 2014 chaired a State Council executive meeting: "reform and fund management approach, the financial fund helps highlight the excellent support, improve the efficiency of capital allocation, play" 42 dial leverage pounds' money, used wisely. "Since the reform and opening up 30 years of sustained and rapid development of economy China, 2013 national public revenue 129143 yuan, an increase of 11889 yuan over the previous year, an increase of 10.1%. some national ministries and local government, breed some unhealthy phenomena, the total amount of each other, the blind pursuit of numbers, not to engage in investment decision the project, not to engage in argument, not spending performance, that there is a fake image project, performance engineering projects, such as chaos. Prime Minister Li Keqiang's speech that the government fiscal expenditure Performance evaluation is a problem to be solved is to build a service-oriented government, the government under the rule of law, clean government, efficient government. The core problem in order to promote the central department budget expenditure performance evaluation of the pilot work, the Ministry of Finance in 2004 and 2009 issued < guidance the Ministry of Finance on carrying out the performance evaluation of the central budget government investment projects (Cai Jian [2004]729) > and < notice of the Ministry of Finance on further promoting the central department budget expenditure performance evaluation of the pilot work (FB [2009]390). Tianjin municipal government in 2007 promulgated the "measures for the administration of the Tianjin municipal finance expenditure performance evaluation project (Trial) > (Tianjin Zhengban made [2007]101 No.), put the financial expenditure into performance evaluation category. In order to put the original only to the performance evaluation of the central fiscal expenditure is extended to the whole country, further fiscal expenditure The performance evaluation of budget management at the national level, the project expenditure as the object of performance evaluation, the Ministry of Finance in 2011 promulgated the "Interim Measures for the performance evaluation of financial expenditure management > (FB [2011]285).2012 years, Tianjin municipal government promulgated the" measures for the administration of the Tianjin municipal finance expenditure performance evaluation > (Tianjin Office No. [2012]2). The Department in charge of each budget unit budget and transfer to the county to pay all included in the performance evaluation of the category, and clearly the budget amount reached 5 million yuan more than the project expenditure must have obvious economic and social benefits, and as the focus of performance evaluation. As can be seen from the state to the local fiscal expenditure. The performance evaluation on steadily, and achieved some results. However, due to China's fiscal expenditure performance rating work started late, is still in the stage of exploration, will save in the implementation process In all kinds of problems. The government investment project is an important part of public expenditure, this paper research the performance evaluation problem of starting point of government investment projects. This paper is divided into five chapters. First of all, the basic situation and work status of price performance and industrial informatization in Tianjin city government investment project evaluation, analyzes the problems and causes of performance in the evaluation process; secondly, introduce the Balanced Scorecard theory, according to the actual situation of Tianjin city of industry and information technology, government investment projects, the paper chooses Tianjin city industrial technology development funds as the research object, the Balanced Scorecard performance evaluation, established the project of Tianjin industrial technology development investment based on the balanced scorecard. The performance evaluation index system, establish a set of performance evaluation process; thirdly, description of the performance evaluation of Tianjin City Industrial Technology Development Investment Project In the introduction of the Balanced Scorecard improved; finally, summarize and prospect. The author of the Tianjin municipal government investment project budget performance evaluation as an example, the use of the Balanced Scorecard in the performance evaluation of government investment projects in the process, made some exploration to promote the performance evaluation of government projects.

【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F427;F273.1;F812.45

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