农业基本建设项目绩效评价体系构建

发布时间：2018-01-02 08:06

本文关键词：农业基本建设项目绩效评价体系构建　出处：《海南大学》2015年硕士论文　论文类型：学位论文

【摘要】：“三农”政策提出,是国家对农业发展、农村建设、农民增收的目标要求。近年来,国家对农业领域的投资力度日益加大,随着现代社会的不断发展、人民生活水平的不断提高,社会公众除了对物质生活的一如既往的要求,精神生活越来越受到广泛关注,最直接的反映就是对国家财政收支情况的透明化和公开化期待越来越高。自2003年开始,我国开始了新一轮的政府公共支出绩效评价改革,经过了10多年的不断探索,改革取得了一定成绩,但是由于中国的基本国情比较复杂,绩效改革的范围始终受到约束,建立科学系统的财政支出绩效评价体系的改革之路漫长而曲折的。绩效评价改革是政府信息公开的最佳途径,通过对财政支出的绩效评价,社会公众可以从公开的绩效评价结果中了解到项目执行情况,即政府公共投资的综合效益。农业基本建设项目作为农业发展的重要内容之一,对其进行绩效评价有着重要的意义。本文通过对大量文献资料的阅读,学习国内外先进经验,掌握绩效评价体系构建的基础理论、指标选定、绩效评价方法以及评价主体等系统内容。然后从农业基本建设项目的实际情况出发,深入分析项目从立项、实施和后期各个阶段所存在的问题,总结农业基本建设项目的个性特点,结合基本建设项目的共性特点,从项目单位的业务、管理、财务方面制定绩效指标,构建了一套科学系统的适合我国农业基本建设项目的绩效评价体系。通过对实证分析论证,该指标体系能系统、全面反映项目的执行效果。本论文建议对绩效评价结果实行公开,并进行跟踪管理,提高公众参与度,加大政府信息透明度。建立项目绩效评价跟踪管理,对第一次评价中反馈的问题进行跟踪,并建议实行再评价制度。该绩效评价体系旨在引起项目单位对项目前期工作的重要性认识,严格把控项目执行过程,注重绩效评价结果的运用,以达到提高财政资金使用效益、推进财政预算科学化精细化管理进程、为农业科研进步提供基础设施保证,积极推动农业更快发展的效果。本章主要分为六个部分内容,分别是导论、文件综述、农业基本建设项目基本情况、农业基本建设项目绩效评价体系构建、绩效评价体系在农业基本建设项目中的实践、结束语。
[Abstract]:The "three rural" policy, is the state of agricultural development, rural construction, farmers' income targets. In recent years, countries in the field of agricultural investment is increasing, with the continuous development of modern society, the continuous improvement of living standards, the public in addition to the material life of the spirit of life as in the past, more and more attention, the most direct reflection is transparent to the state revenue and expenditure and the public increasingly high expectations. Since 2003, China began the performance evaluation of public expenditure of a new round of reform, after 10 years of constant exploration, the reform has made some achievements, but because of the basic conditions of the Chinese more complex, the scope of performance reform has always been constrained, establish a scientific system of performance evaluation system of financial expenditure reform of the long and winding road.
The performance evaluation reform is the best way to open government information, the fiscal expenditure performance evaluation, performance evaluation results from the public can open to the implementation of the project, the comprehensive benefit of public investment. One of the agricultural capital construction projects as an important part of agricultural development, the performance evaluation is important meaning. Based on the reading of literature, the study of domestic and foreign advanced experience, grasp the basic theory, the establishment of the performance evaluation system index selection, performance evaluation, evaluation of the main system. Then starting from the actual situation of agricultural basic construction projects, in-depth analysis of the implementation of the existing project from the project, and later stage the problem, summarizes the characteristics of agricultural capital construction projects, combined with the common characteristics of the construction project, from project management of the business unit, The development of performance indicators of financial aspects, construct a scientific system of performance evaluation system for agricultural capital construction projects in China. By analyzing the empirical, the index system can reflect the overall system, the execution of the project. This thesis propose the performance evaluation results of open, and track management, improve public participation. To increase the transparency of government information. The establishment of project performance evaluation and tracking management, tracking feedback on the first assessment of the problem, and proposed a re evaluation system. The performance evaluation system to cause the project unit on the importance of the project preparatory work, strictly control the project implementation process, pay attention to the use of performance evaluation results, in order to improve the efficiency the use of fiscal funds, the budget to promote scientific and meticulous management process, providing infrastructure assurance for agricultural scientific research progress, and actively promote agriculture The effect of faster development.
This chapter is mainly divided into six parts. They are introduction, document review, basic situation of agricultural infrastructure projects, performance evaluation system of agricultural infrastructure projects, practice of performance evaluation system in agricultural infrastructure projects, concluding remarks.

【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F323

【参考文献】