龙门区财政局预算资金绩效管理优化问题研究
发布时间：2018-12-13 21:44
【摘要】：近几年来，国家各级财政部门为提高财政资金的使用效率，缓解财政支出压力，不断深化预算管理改革，积极推进预算绩效管理，加强预算绩效制度建设，积极开展预算支出绩效评价，从而提高了财政资金的使用效率，大大缓解了财政收支压力，对促进经济与社会事业平稳较快发展具有重要的意义。 本文将从理论和实践两个方面对预算资金绩效管理优化问题进行研究。论文先从理论分析入手，，揭示预算资金使用绩效管理产生和发展的基础理论，从理论层面为预算资金使用绩效改革建立理论指导。再将理论与实践相结合，对国外先进的预算资金使用绩效的模式进行归纳总结，对国内预算资金使用绩效存在的现状进行分析，最后结合龙门区财政局预算资金使用绩效管理的情况，揭示龙门区预算资金使用绩效在改革中遇到主要的问题，并分析问题产生的原因，联系国内外先进的理论和实践经验尝试给出合理的解答，最终提出优化龙门区预算资金使用绩效改革的建议和对策。 最后，对全文进行了总结和归纳，反思了研究的不足之处，对未来预算资金绩效管理发展方向的研究提出了自己的思路和设想，最终用以实现财政支出科学化、精细化的管理。
[Abstract]:In recent years, in order to improve the efficiency of the use of financial funds, ease the pressure on fiscal expenditure, continuously deepen the reform of budget management, actively promote budget performance management, and strengthen the construction of budget performance systems, It is of great significance to develop the performance evaluation of budget expenditure to improve the efficiency of the use of financial funds, to relieve the pressure of fiscal revenue and expenditure, and to promote the steady and rapid development of economic and social undertakings. This paper will study the optimization of budget fund performance management from two aspects: theory and practice. Starting with theoretical analysis, this paper reveals the basic theory of the emergence and development of budget fund performance management, and establishes theoretical guidance for the budget fund performance reform from the theoretical level. Then combining theory with practice, the paper sums up the advanced models of budget fund performance in foreign countries, and analyzes the present situation of domestic budget fund performance. Finally, combined with the performance management of the budget funds used in Longmen District Finance Bureau, it reveals the main problems encountered in the reform of the performance of the budget funds used in the Longmen District, and analyzes the causes of the problems. According to the advanced theory and practical experience at home and abroad, this paper tries to give a reasonable solution, and finally puts forward some suggestions and countermeasures to optimize the performance reform of Longmen district budget fund use. Finally, the paper summarizes and summarizes the full text, reflects on the shortcomings of the research, and puts forward its own ideas and ideas for the future research on the development direction of budget fund performance management, finally uses it to realize the scientific and fine management of financial expenditure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6
本文编号：2377297
[Abstract]:In recent years, in order to improve the efficiency of the use of financial funds, ease the pressure on fiscal expenditure, continuously deepen the reform of budget management, actively promote budget performance management, and strengthen the construction of budget performance systems, It is of great significance to develop the performance evaluation of budget expenditure to improve the efficiency of the use of financial funds, to relieve the pressure of fiscal revenue and expenditure, and to promote the steady and rapid development of economic and social undertakings. This paper will study the optimization of budget fund performance management from two aspects: theory and practice. Starting with theoretical analysis, this paper reveals the basic theory of the emergence and development of budget fund performance management, and establishes theoretical guidance for the budget fund performance reform from the theoretical level. Then combining theory with practice, the paper sums up the advanced models of budget fund performance in foreign countries, and analyzes the present situation of domestic budget fund performance. Finally, combined with the performance management of the budget funds used in Longmen District Finance Bureau, it reveals the main problems encountered in the reform of the performance of the budget funds used in the Longmen District, and analyzes the causes of the problems. According to the advanced theory and practical experience at home and abroad, this paper tries to give a reasonable solution, and finally puts forward some suggestions and countermeasures to optimize the performance reform of Longmen district budget fund use. Finally, the paper summarizes and summarizes the full text, reflects on the shortcomings of the research, and puts forward its own ideas and ideas for the future research on the development direction of budget fund performance management, finally uses it to realize the scientific and fine management of financial expenditure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6
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