A市畜牧水产部门预算项目支出绩效评价体系研究

发布时间：2018-01-03 07:07

本文关键词：A市畜牧水产部门预算项目支出绩效评价体系研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：按照财政部的统一部署和要求，畜牧水产部门从2000年开始进行部门预算的编制工作。理论界对于部门预算改革工作给予了较多关注，但大部分研究集中于部门预算的编制方面，对预算项目支出绩效评价的关注较少。当前，畜牧水产部门对预算项目支出的绩效评价工作尚处于起步阶段，客观上需要建立一套科学合理的绩效评价体系来衡量预算项目支出的使用是否高效。本文在系统地研究国内外文献的基础上，总结了部门预算项目支出绩效评价的基本理论与现实意义，并以此为指导，理论联系实践，以A市畜牧水产部门预算项目支出绩效评价体系为研究对象，较为全面地分析了其预算项目支出绩效评价现状及存在的问题，并针对这些问题，以A市重大动物疫病防控项目为例，系统地阐述了畜牧水产部门预算项目绩效评价体系的构建。该体系包括预算项目支出绩效评价的评价对象、评价内容、评价目标、评价指标、评价标准与评价方法等，其中评价指标体系的建立、指标权重的设置和评价方法的选择是本文的重点与难点。指标体系的构建方面，充分结合畜牧水产部门项目的特类和预算项目支出的类型，重点分析预算项目支出绩效评价情况，从经济性、效率性和效果性三个方面分别设置具体指标；运用层析分析法对指标权重进行设置，然后采用综合计分模型计算绩效评价结果。本文旨在构建一个有利于畜牧水产部门加强预算管理，提高预算项目支出绩效的评价体系，，为畜牧水产部门预算项目支出绩效评价体系的完善提供参考。
[Abstract]:According to the request of the Ministry of finance, the preparation of animal husbandry and Fisheries departments to begin from 2000 department budget. Scholars have given more attention to the reform of department budget preparation work, but most of the studies focus on the department budget, less of the budget expenditure performance evaluation project attention. At present, animal husbandry and Fisheries Department of performance evaluation of project expenditure budget is still in the initial stage, the use of the objective need of a scientific and reasonable performance evaluation system is established to measure the project expenditure budget is efficient.
Based on the domestic and foreign literature in this paper systematically, summarizes the basic theory of department budget expenditure performance evaluation project and practical significance, as well as the guidance, theory with practice, in the A city of animal husbandry and fisheries department budget expenditure performance evaluation system as the research object, comprehensively analyzes the current situation of the project budget expenditure performance evaluation and the existing problems, and to solve these problems, A City, a major animal disease prevention and control project as an example, systematically expounded the construction of animal husbandry and fisheries department budget project performance evaluation system. The system includes project budget expenditure performance evaluation object, evaluation content, evaluation target, evaluation index, evaluation criteria and evaluation methods etc. among them, the establishment of evaluation index system, setting and evaluation method of index weight selection is the focus of the thesis. The construction of the index system, fully integrated livestock The type of husbandry and aquaculture sector projects and special budget expenditure, focuses on the analysis of the budget expenditure performance evaluation project, from the economy, specific indicators were set up three aspects of efficiency and effectiveness; use of AHP to set the index weight, and then the comprehensive total model calculation results. This paper aims to construct performance evaluation a good animal husbandry and Fisheries departments to strengthen budget management, improve the project budget expenditure performance evaluation system, to provide reference for the improvement of animal husbandry and fisheries department budget expenditure performance evaluation system.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

【参考文献】