新疆生产建设兵团预算资金绩效评价研究

发布时间：2018-06-13 16:02

本文选题：新疆兵团 + 绩效评价　；参考：《石河子大学》2014年硕士论文

【摘要】：经过十年的财务改革，新疆生产建设兵团(以下简称兵团)按照国家建立公共财政体系的要求，以预算管理为核心，建立起了基本符合兵团运行特点、与地方财政相似的兵师团三级预算管理体系。针对党中央对新疆和兵团新时期工作提出的跨越式发展和长治久安两大要求，兵团党委提出兵团财务工作要进一步转变管理理念，实现由财务管理向财政管理的全面转型。党中央、全国人大、国务院十分重视预算绩效管理工作，多次强调要深化预算制度改革，加强预算绩效管理，提高财政资金使用效益和政府工作效率。随着中央新疆工作座谈会的召开，中央财政对兵团的财力补助不断增加。按照国际上预算改革的演变路径，对兵团预算资金支出进行绩效评价，进一步完善预算管理体制，逐步建立兵团基本公共服务保障机制，提高兵团基本公共服务水平，促使有兵团特色的公共财政政策的确立和完善。因此，研究兵团预算资金绩效评价，对推进兵团跨越式发展和长治久安，从而更好地履行屯垦戍边职责具有重要的实践意义。本文在已有文献的基础上，对预算资金绩效评价的理论基础、相关概念及评价体系进行了分析，采取规范分析法、比较分析法等方法，结合兵团财政预算资金绩效评价的现状分析存在的问题，提出推进工作的建议和对策。本文建议首先建立健全兵团预算资金绩效评价制度，加强对预算管理的约束力，强化预算资金绩效评价手段，为今后开展预算资金绩效评价工作奠定必要的制度保障基础。其次，加强宣传引导，增强绩效管理理念，，兵团各级要树立绩效管理理念，把绩效管理理念贯穿在日常管理中，财务部门把绩效评价贯穿在整个预算编制、执行和监督的始终。最后加强绩效评价结果的应用，形成监督机制。建立绩效管理工作和结果通报、约谈制度，逐步将绩效工作纳入部门工作目标考核范畴，逐步建立绩效问责机制，对整个过程实施全面监督。
[Abstract]:After a decade of financial reform, the Xinjiang production and Construction Corps (hereinafter referred to as the Corps), in accordance with the requirements of the state to establish a public financial system, and taking budget management as the core, has basically been established in line with the operational characteristics of the Corps. Similar to the local finance, the army division and regiment three-level budget management system. In view of the two demands put forward by the Party Central Committee for the work of Xinjiang and the Corps in the new period, the party committee of the Corps put forward that the financial work of the Corps should further change the management concept and realize the overall transformation from the financial management to the financial management. The Party Central Committee, the National people's Congress and the State Council attach great importance to the management of budget performance, and have repeatedly stressed the need to deepen the reform of the budget system, strengthen the management of budget performance, improve the efficiency of the use of financial funds and the efficiency of government work. With the holding of the central Xinjiang work forum, the central financial aid to the Corps has been increasing. According to the evolution path of the international budget reform, the paper evaluates the performance of the budget expenditure of the Corps, further improves the budget management system, gradually establishes the basic public service guarantee mechanism of the Corps, and improves the basic public service level of the Corps. To promote the establishment and improvement of the public financial policy with the characteristics of the Corps. Therefore, it is of great practical significance to study the performance evaluation of the budget funds of the Corps in order to promote the leapfrog development and long-term stability of the Corps and thus better perform the duties of opening up land and garrisoning the frontier. Based on the existing literature, this paper analyzes the theoretical basis, related concepts and evaluation system of budget fund performance evaluation, and adopts normative analysis method, comparative analysis method and so on. Based on the analysis of the present situation of the performance evaluation of the financial budget funds of the Corps, the paper puts forward some suggestions and countermeasures to promote the work. This paper proposes to establish and improve the performance evaluation system of budget funds, strengthen the binding force on budget management, and strengthen the means of performance evaluation of budget funds, so as to lay the necessary foundation for the performance evaluation of budget funds in the future. Secondly, strengthen the propaganda and guidance, strengthen the concept of performance management, bingtuan at all levels to establish the concept of performance management, performance management concept throughout the day-to-day management, financial departments throughout the budget preparation, implementation and supervision throughout. Finally, strengthen the application of performance evaluation results, form a monitoring mechanism. Establish the performance management work and the result announcement, interview the system, gradually bring the performance work into the department work goal appraisal category, establish the performance accountability mechanism step by step, carry out the overall supervision to the whole process.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.45;F406.7

【参考文献】