政府生态预算绩效评价研究

发布时间：2019-02-21 20:12

【摘要】：政府预算绩效评价侧重于社会经济方面的评价，难以全面反映政府生态资源环境管理情况。随着公众对生态资源环境问题关注度不断提高，公众对生态资源环境管理绩效必然有了更高要求。论文首先简单介绍了选题背景及意义，，归纳总结了国内外政府环境管理绩效评价发展历史与现状。其次，在清晰界定政府生态预算绩效评价含义的基础上，进一步阐述了政府生态预算绩效评价的理论基础。然后，在明确政府生态预算绩效评价的目标定位和原则基础上，重点探讨了绩效评价的组织体系和方法体系，进而借鉴平衡计分卡多层次多维度的结构特点，从生态预算战略角度构建了包含决策绩效和执行管理绩效两个维度的综合绩效评价指标体系，并通过专家会议、访谈及预调查初步确定了指标体系的基本内容，同时论证了以生态预算为载体构建政府生态预算绩效评价指标体系的优势。在实证部分，运用SPSS17对问卷调查结果进行了信度和效度检验，最终得到由2个一级指标、4个二级指标和22个三级指标构成的指标体系；紧接着利用主成分分析法确定了指标权重，并由此得到预算决策绩效、生态环境日常维护投入绩效、管理合规性和管理效果性绩效构成的指标权重。为明确指标在科研部门、政府部门及实务部门间重要性的看法是否存在差异，进一步以部门为基础计算获得指标权重分配情况信息。最后，结合理论分析与实证分析结果，提出建立科学的政府生态预算决策机制、以生态预算绩效指标为基础的政府生态环境管理约束机制，及开展政府生态预算信息化建设三大政策建议。
[Abstract]:Government budget performance evaluation focuses on the evaluation of social and economic aspects, and it is difficult to reflect the environmental management of government ecological resources. With the increasing attention of the public to ecological resources and environment problems, the public must have higher requirements for the performance of ecological resources and environment management. Firstly, this paper briefly introduces the background and significance of the selected topic, and summarizes the development history and present situation of environmental management performance evaluation at home and abroad. Secondly, on the basis of clearly defining the meaning of government ecological budget performance evaluation, the theoretical basis of government ecological budget performance evaluation is further elaborated. Then, on the basis of defining the target orientation and principle of government ecological budget performance evaluation, the paper discusses the organizational system and method system of performance evaluation, and then draws lessons from the structural characteristics of balanced scorecard, which is multi-level and multi-dimensional. From the perspective of ecological budget strategy, this paper constructs a comprehensive performance evaluation index system with two dimensions of decision making performance and executive management performance, and preliminarily determines the basic content of the index system through expert meetings, interviews and pre-investigation. At the same time, it demonstrates the advantage of constructing the performance evaluation index system of government ecological budget with ecological budget as the carrier. In the empirical part, we use SPSS17 to test the reliability and validity of the questionnaire results, and finally get the index system which consists of 2 primary indicators, 4 secondary indicators and 22 third-level indicators. Then we use principal component analysis to determine the index weight and get the index weight of budget decision performance, ecological environment daily maintenance input performance, management compliance and management effect performance. In order to find out whether there are differences in the importance of index in scientific research departments, government departments and practical departments, the information of index weight distribution can be obtained based on the calculation of departments. Finally, based on the theoretical analysis and empirical analysis, the paper puts forward the establishment of a scientific government ecological budget decision-making mechanism, and the government ecological environment management constraint mechanism based on the ecological budget performance index. And carry out the government ecological budget information construction three policy recommendations.
【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;F812.3

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