中国人民银行SG市中心支行预算绩效评价研究

发布时间：2018-03-30 11:26

本文选题：预算绩效　切入点：影响因素　出处：《湘潭大学》2015年硕士论文

【摘要】：随着社会主义市场经济体制改革的不断推进,政府经济管理模式由主导式逐步转向参与式,财政管理方面由建设型向公共型转变,这要求建立新的预算管理制度。开展人民银行预算绩效评价不但有助于完善公共财政理论,加快政府财政改革进程,还能为政府决策提供客观依据,提高人民银行财政管理水平。据此,本文首先从我国实施预算绩效的国内外环境出发,阐述实施预算绩效的必要性和预算绩效评价的内涵及构成。然后,在分析SG人民银行财政预算规模和结构特征基础上,总结该行预算绩效存在的问题。同时,设计《人民银行预算绩效评价影响因素调查问卷》,得到预算绩效评价的影响因素包括:人行履职特殊性、预算管理惯性模式、预算管理固有观念和预算管理绩效评价标准。随后,按照预算绩效评价的基本步骤设计了包括3个一级指标13个二级指标评价指标体系,并基于评价指标体系对其进行综合性评估。从实证分析结果来看,中国人民银行SG市中心支行预算绩效水平日益提高,但过度关注预算实施效果环节,忽略了预算的目标制定环节和实施过程环节。另外,中国人民银行SG市中心支行从管理制度、财务制度和人才保障等方面大力提升预算实施过程保障能力。最后,建议中国人民银行SG市中心支行应从体制机制、实施方案以及评价方法三个方面大力推进预算绩效评价。应尽快建立《预算绩效评价工作方案》,提高财务管理和绩效考评水平。本文具有三个创新点:一是分析了人民银行预算绩效的影响因素,有利于开展预算绩效评价的相关研究,能从更深层次的角度挖掘、归纳和分析相关原因,为政府实际部门的预算绩效操作提供依据;二是采用因子分析法确定指标,同时采用摘权法进行定量指标赋权,结合中国人民银行SG市中心支行实际情况构建了预算绩效评价指标体系,保证指标体系的可行性和可测性;三是在实证分析基础上,结合中国人民银行SG市中心支行实际情况,设计一套系统的预算绩效评价工作方案,以便为该市评价工作人员所用,真正做到预算绩效评价的工作落地。
[Abstract]:With the development of the reform of socialist market economic system, the mode of government economic management has gradually changed from leading mode to participatory type, and the financial management has changed from construction type to public type. This requires the establishment of a new budget management system. The development of the budget performance evaluation of the people's Bank of China is not only conducive to improving the theory of public finance and speeding up the process of government financial reform, but also provides an objective basis for government decision-making. In this paper, the necessity of the implementation of budget performance and the connotation and composition of budget performance evaluation are expounded from the domestic and international environment of implementing budget performance in China. On the basis of analyzing the scale and structure of the SG people's Bank's budget, the paper summarizes the problems existing in the budget performance of SG people's Bank. At the same time, Design the questionnaire of the influencing factors of the people's Bank of China's Budget performance Evaluation, get the influencing factors of the budget performance evaluation, including: the particularity of personal performance, the inertia mode of budget management, Then, according to the basic steps of budget performance evaluation, the evaluation index system including 3 primary indicators and 13 secondary indicators is designed. Based on the evaluation index system, the author evaluates it comprehensively. From the result of empirical analysis, the budget performance level of SG central branch of the people's Bank of China is improving day by day, but it pays too much attention to the effect of budget implementation. In addition, the SG downtown branch of the people's Bank of China has greatly enhanced its ability to ensure the budget implementation process from the aspects of management system, financial system and personnel security. Finally, Suggesting that the SG downtown branch of the people's Bank of China should be based on the institutional mechanism, The implementation plan and evaluation method should be applied to budget performance evaluation. It is necessary to establish the work plan of budget performance evaluation as soon as possible to improve the level of financial management and performance evaluation. This paper has three innovations: first, it is an analysis. The factors influencing the budget performance of the people's Bank of China, In order to carry out the related research of budget performance evaluation, can dig from a deeper perspective, sum up and analyze the relevant reasons, provide the basis for the actual government departments budget performance operation; second, use factor analysis method to determine the indicators, At the same time, the quantitative index empowerment method is adopted to build the evaluation index system of budget performance in combination with the actual situation of SG branch of the people's Bank of China to ensure the feasibility and testability of the index system. Third, on the basis of empirical analysis, According to the actual situation of SG downtown branch of the people's Bank of China, a set of systematic work plan of budget performance evaluation is designed in order to be used by the evaluation staff in the city, and the work of budget performance evaluation can really be achieved.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F830.42;F832.31

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