我国地方政府绩效预算的编制和评价研究

发布时间：2018-05-19 20:23

本文选题：地方政府 + 绩效预算　；参考：《武汉理工大学》2013年硕士论文

【摘要】：随着经济的国际化、全球化,政府公共治理环境发生变化。为了优化和合理配置政府财政支出,提高政府管理效率,解决财政困难,世界各国政府和公共部门开始推行以绩效预算为核心的变革,我国也将绩效预算确立为预算改革与发展的长期目标和努力方向。绩效预算管理和绩效预算评价随着这一改革方向而展开,它的成功推广实践又促进了绩效预算的发展。因此,随着我国社会主义市场经济体制的不断完善,公共财政体制框架逐步建立,绩效预算改革逐步推广和深入,对地方政府绩效预算的编制和评价进行研究是政府预算管理改革的必经之路,也是当前政府在开展绩效预算和进行财政改革时面临的一个重要课题,具有重要的理论意义和现实意义。本文的研究内容包括六个部分：第一部分简要介绍本文的研究目的和研究意义,对国内外关于绩效预算管理的相关研究成果进行梳理,介绍论文的基本框架、采用的研究方法和技术路线。第二部分阐述我国地方政府预算管理的发展历程、取得的成效和发展现状,深入分析我国地方政府预算编制和评价方面存在的问题。第三部分提出我国地方政府绩效预算的编制程序和方法,简要介绍几种评估方法的优缺点和项目评级工具的由来及步骤,对项目支出预算编制流程进行分析,并基于项目评级工具构建了项目支出预算编制模型。第四部分阐述预算支出绩效评价体系的构建原则及方法选择,经过指标的初步设计和筛选优化,基于模糊综合评价建立了绩效预算评价指标体系。第五部分是案例研究,主要是为了验证模型和评价指标体系的实用性。该部分以长沙市为例,通过分析长沙市目前经济发展和政府管理情况,对长沙市政府预算管理绩效情况进行评价。第六部分是全文内容总结和对未来研究的展望。本文的主要研究成果和创新点是：针对财政项目支出的特殊性,采用项目评级工具的设计思路,结合成本——效益分析法和最低成本法,对财政项目支出构建了预算编制模型；针对政府的特点,从预算的投入、过程管理和产出及结果三方面构建了我国地方政府预算绩效评价指标体系,并利用李克特量表法和层次分析法对评价指标体系筛选优化,最后利用模糊综合评价法整体评价地方政府预算绩效。
[Abstract]:With the internationalization of economy and globalization, the environment of government public governance has changed. In order to optimize and rationally allocate government financial expenditure, improve the efficiency of government management and solve the financial difficulties, governments and public departments around the world began to implement the reform with the performance budget as the core. Our country also establishes the performance budget as the long-term goal and direction of budget reform and development. Performance budget management and performance budget evaluation develop with this reform direction, and its successful promotion and practice promote the development of performance budget. Therefore, with the continuous improvement of our socialist market economy system, the framework of public finance system is gradually established, and the reform of performance budget is gradually popularized and deepened. The research on the formulation and evaluation of the local government performance budget is the only way for the government budget management reform, and it is also an important subject that the government faces when it carries out the performance budget and the financial reform. It has important theoretical and practical significance. The research content of this paper includes six parts: the first part briefly introduces the purpose and significance of this paper, combs the domestic and foreign research results on performance budget management, and introduces the basic framework of the paper. Research methods and technical routes adopted. The second part describes the development of local government budget management in China, the achievements and development of the current situation, in-depth analysis of our local government budget preparation and evaluation of the existing problems. In the third part, the author puts forward the procedure and method of compiling the performance budget of local government in our country, briefly introduces the advantages and disadvantages of several evaluation methods and the origin and steps of project rating tools, and analyzes the process of preparing project expenditure budget. And based on the project rating tools to build a project expenditure budget model. The fourth part describes the principles and methods of budget expenditure performance evaluation system. Through the preliminary design and selection optimization of indicators, the performance budget evaluation index system is established based on fuzzy comprehensive evaluation. The fifth part is case study, mainly to verify the practicability of the model and evaluation index system. Taking Changsha as an example, this part evaluates the performance of Changsha government budget management by analyzing the current economic development and government management in Changsha. The sixth part is the full text content summary and the prospect to the future research. The main research results and innovations of this paper are as follows: according to the particularity of financial project expenditure, this paper adopts the design idea of project rating tool, combines the cost-benefit analysis method and the lowest cost method, and constructs a budget compilation model for fiscal project expenditure; According to the characteristics of the government, this paper constructs the evaluation index system of local government budget performance from three aspects of budget input, process management, output and result, and optimizes the evaluation index system by using the Likert scale method and the Analytic hierarchy process (AHP) method. Finally, the fuzzy comprehensive evaluation method is used to evaluate the budget performance of local government.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.3;F810.6

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