公路部门预算项目绩效评价研究
发布时间：2018-09-09 19:33
【摘要】：随着我国社会主义市场经济的不断发展和公共财政基本框架的逐步建立，公众参与公共事务决策和监督的意识越来越强烈，人们希望预算支出能够真正透明化，并极其关心预算支出的结果。如何进行科学的预算管理，，如何提高预算资金的使用效率和效果，俨然已经成为整个社会的新议题。为了衡量和监督预算安排的合理性和支出效果，世界各国普遍开展了预算绩效评价工作。而就我国的情况而言，预算绩效评价工作起步较晚，目前仍处在从理论研究向实践操作转变的过度阶段。 我国的部门预算范围很广，绩效评价工作的实施必然不能一蹴而就，必须以点带面，优先选择重点民生支出和社会公益性较强的项目作为试点，然后逐步推广。本文研究中所选择的公路部门预算项目，其在社会经济发展中的重要作用决定了其绩效评价的紧迫性；其公共产品的属性又决定了其绩效评价的难度。因此，本文在对预算绩效评价相关理论进行分析的基础上，以广泛搜集文献资料和实地调研结合，对我国公路部门预算项目绩效评价研究的现状和局限性进行了剖析，有针对性地对我国公路部门预算项目绩效评价的框架进行探讨，提出了我国公路部门预算项目绩效评价的总体思路，强调了建立整体机制的重要性，同时，在绩效评价工作的几个要点当中，本文着重对受体制性因素影响较小、适于主观能动性发挥的绩效评价方法的选择、评价指标确定以及指标权重设置等问题提出了相关建议。尤其对解决目前公路部门预算项目评价实施难的问题有极强实践意义的指标体系建立进行了研究，阐述了其必要性，确定了体系设计的原则，并建立了针对公路项目的三个层次的指标体系，以期为公路部门预算项目绩效评价工作的实施提供参考。
[Abstract]:With the continuous development of socialist market economy and the gradual establishment of the basic framework of public finance, the awareness of public participation in decision-making and supervision of public affairs is becoming stronger and stronger. People hope that budget expenditure can be truly transparent. And extremely concerned about the results of budget expenditure. How to carry out scientific budget management and how to improve the efficiency and effect of budget funds has become a new issue in the whole society. In order to measure and supervise the rationality of budget arrangement and the effect of expenditure, the evaluation of budget performance has been carried out in many countries all over the world. As far as our country is concerned, the evaluation of budget performance starts late and is still in the transition from theoretical research to practical operation. The department budget of our country is very wide, the implementation of the performance evaluation must not be accomplished overnight, we must give priority to choose the key projects of people's livelihood expenditure and social welfare as the pilot, and then gradually promote. In this paper, the highway department budget item selected in the study, its important role in the social and economic development determines the urgency of its performance evaluation, and its public goods attributes determine the difficulty of performance evaluation. Therefore, based on the analysis of the relevant theories of budget performance evaluation, this paper analyzes the present situation and limitations of the performance evaluation of highway budget projects in our country with the combination of extensive collection of literature and field research. This paper probes into the framework of performance evaluation of highway budget projects in China, puts forward the general idea of performance evaluation of highway budget projects in China, emphasizes the importance of establishing the overall mechanism, and at the same time, Among the key points of performance evaluation, this paper puts forward some suggestions on the selection of performance evaluation methods, the determination of evaluation indexes and the setting of index weights, which are less affected by institutional factors and suitable for subjective initiative. In particular, the paper studies the establishment of the index system, which is of great practical significance to solve the problem of difficult evaluation and implementation of budget projects in highway departments at present, expounds its necessity, and determines the principles of system design. The index system of three levels of highway project is established in order to provide reference for the implementation of budget project performance evaluation in highway department.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F540.58
本文编号：2233359
[Abstract]:With the continuous development of socialist market economy and the gradual establishment of the basic framework of public finance, the awareness of public participation in decision-making and supervision of public affairs is becoming stronger and stronger. People hope that budget expenditure can be truly transparent. And extremely concerned about the results of budget expenditure. How to carry out scientific budget management and how to improve the efficiency and effect of budget funds has become a new issue in the whole society. In order to measure and supervise the rationality of budget arrangement and the effect of expenditure, the evaluation of budget performance has been carried out in many countries all over the world. As far as our country is concerned, the evaluation of budget performance starts late and is still in the transition from theoretical research to practical operation. The department budget of our country is very wide, the implementation of the performance evaluation must not be accomplished overnight, we must give priority to choose the key projects of people's livelihood expenditure and social welfare as the pilot, and then gradually promote. In this paper, the highway department budget item selected in the study, its important role in the social and economic development determines the urgency of its performance evaluation, and its public goods attributes determine the difficulty of performance evaluation. Therefore, based on the analysis of the relevant theories of budget performance evaluation, this paper analyzes the present situation and limitations of the performance evaluation of highway budget projects in our country with the combination of extensive collection of literature and field research. This paper probes into the framework of performance evaluation of highway budget projects in China, puts forward the general idea of performance evaluation of highway budget projects in China, emphasizes the importance of establishing the overall mechanism, and at the same time, Among the key points of performance evaluation, this paper puts forward some suggestions on the selection of performance evaluation methods, the determination of evaluation indexes and the setting of index weights, which are less affected by institutional factors and suitable for subjective initiative. In particular, the paper studies the establishment of the index system, which is of great practical significance to solve the problem of difficult evaluation and implementation of budget projects in highway departments at present, expounds its necessity, and determines the principles of system design. The index system of three levels of highway project is established in order to provide reference for the implementation of budget project performance evaluation in highway department.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F540.58
【参考文献】
相关期刊论文 前8条
1 沈建生;肖超;;借鉴国外经验进行我国部门预算管理改革[J];财会月刊;2009年02期
2 高喜珍;陈通;;成本效益分析法与公共项目决策[J];财会月刊;2010年08期
3 欧阳华生;裴育;;我国财政支出委托代理失灵及治理路径*——基于政府审计视角[J];当代经济研究;2008年06期
4 徐桦;;完善交通部门预算编制的思考与对策[J];交通财会;2008年07期
5 张晓岚;梁格亮;;交通预算项目绩效评价初探[J];交通财会;2011年02期
6 李力博;;运营公路安保工程实施与效果评价[J];交通世界(运输.车辆);2011年06期
7 聂平莉,何玉初;谈谈因素分析法存在的缺陷[J];湖北职业技术学院学报;2005年01期
8 殷青英;;农村公路建设与环境保护问题[J];公路与汽运;2007年06期
相关博士学位论文 前1条
1 刘笑霞;政府绩效评价理论框架之构建[D];厦门大学;2008年
本文编号：2233359
本文链接：https://www.wllwen.com/kejilunwen/jiaotonggongchenglunwen/2233359.html
