福建省森林生态效益补偿绩效管理研究

发布时间：2018-05-12 08:27

本文选题：预算 + 森林生态效益补偿　；参考：《福建师范大学》2015年硕士论文

【摘要】：随着“责任政府”和“服务型政府”的行政管理理念不断深化,政府理财已进入以公共支出为重点的跟踪问效新阶段,预算绩效管理就是一种以支出结果为导向的预算管理模式,是财政科学化精细化管理的重要保障。森林生态效益补偿基金是各级政府依法设立用于公益林的营造、抚育、保护和管理的资金。随着我国财政体制进入预算绩效管理改革的新阶段,以及全国推进生态文明建设的需要,加强森林生态效益补偿基金绩效管理具有重要的现实意义。本文在预算绩效管理的大背景下,概括总结了森林生态效益补偿基金基本情况以及福建省预算绩效管理改革发展,并结合预算绩效管理理论基础上,对福建省森林生态效益补偿基金绩效管理进行研究。近年来,福建省全方位、多角度地推动预算绩效管理工作开展,并且福建省森林覆盖率高,为保护生态公益林,切实提高森林生态效益补偿基金使用效益,福建已连续几年将开展森林生态效益补偿基金绩效管理工作作为林业行业财政支出绩效管理的一个重要内容,并取得了一定的成效,但同时在理论和操作层面仍存在着一些困难和问题。为此,本研究对福建省进一步深化开展森林生态效益补偿绩效管理工作做出必要的探索。
[Abstract]:With the deepening of the concept of "responsible government" and "service-oriented government", the government's financial management has entered a new stage, which focuses on public expenditure. Budget performance management is a kind of budget management mode based on expenditure result, and it is an important guarantee of financial scientific and meticulous management. Forest ecological benefit compensation fund is a fund set up by governments at all levels according to law for the construction, maintenance, protection and management of public welfare forests. With China's financial system entering a new stage of budget performance management reform and the need to promote the construction of ecological civilization, it is of great practical significance to strengthen the performance management of forest ecological benefit compensation fund. Under the background of budget performance management, this paper summarizes the basic situation of forest ecological benefit compensation fund and the reform and development of budget performance management in Fujian Province, and combines the theory of budget performance management. This paper studies the performance management of forest ecological benefit compensation fund in Fujian Province. In recent years, Fujian Province has carried out comprehensive and multi-angle budget performance management, and the forest coverage in Fujian Province is high. In order to protect ecological public welfare forest and improve the utilization benefit of forest ecological benefit compensation fund, In Fujian province, the performance management of forest ecological benefit compensation fund has been regarded as an important part of the performance management of financial expenditure in forestry industry for several years in a row, and some achievements have been made. But at the same time, there are still some difficulties and problems in theory and operation. Therefore, this study makes a necessary exploration for further deepening the performance management of forest ecological benefit compensation in Fujian Province.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F326.2

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