我國預(yù)算績效管理問題研究
發(fā)布時間：2018-08-01 11:45
【摘要】：預(yù)算績效管理是政府績效管理的重要組成部分,是西方績效預(yù)算理念與中國預(yù)算管理實踐相結(jié)合的產(chǎn)物。本文理論聯(lián)系實際,運用邏輯推理等研究方法,對中國預(yù)算績效管理的內(nèi)涵、體系等進行界定,對我國預(yù)算績效管理工作進客觀評價,對國外先進理念進行比較借鑒,研究提出了全面深化預(yù)算績效管理改革的框架體系和政策建議。 預(yù)算績效管理的概念界定、主要內(nèi)容等是課題研究的基礎(chǔ)。在科學(xué)界定預(yù)算績效管理內(nèi)涵基礎(chǔ)上,引入了新公共管理理論、委托-代理理論、公共產(chǎn)品理論等相關(guān)理論,奠定了開展預(yù)算績效管理問題研究的理論基礎(chǔ)。繼而深入分析了預(yù)算績效管理的起因,對其發(fā)展階段進行了總結(jié),同時,通過傳統(tǒng)文化背景、政府管理體制、行政管理能力、立法保障程度、預(yù)算透明度等分析發(fā)現(xiàn),當(dāng)前中國還不具備實施績效預(yù)算的基本條件,但可借鑒績效預(yù)算的理念和方法,對中國預(yù)算管理制度進行改進和完善,即全面推進預(yù)算績效管理。這是中國預(yù)算管理的一個不可缺少、不可逾越的發(fā)展階段,也是中國當(dāng)前一個現(xiàn)實的必然選擇。 筆者從財政部、中央部門、地方財政部門三個層面,就中國的預(yù)算績效管理實踐進行了總結(jié),對其管理模式、組織構(gòu)架、制度體系、全過程管理、基礎(chǔ)工作等內(nèi)容進行了詳細介紹。在總結(jié)成效基礎(chǔ)上,概括了預(yù)算績效管理中存在的機制不健全、推進不平衡、層面不深、質(zhì)量不高、應(yīng)用不足等諸多癥結(jié)性問題,并從績效文化觀念、法律法規(guī)、預(yù)算透明度、績效指標(biāo)體系、信息化建設(shè)、管理體制及水平等方面,對其問題產(chǎn)生的原因,進行了深入探索。 各國的績效預(yù)算管理實踐為中國推行預(yù)算績效管理體制提供了寶貴的經(jīng)驗。筆者對其它國家推行績效預(yù)算管理的目的、改革背景、執(zhí)行程序等問題進行了詳細描述,并與我國實踐加以對比。筆者認為我國預(yù)算績效管理應(yīng)當(dāng)在行政改革、財政預(yù)算中長期規(guī)劃、結(jié)果導(dǎo)向、評價體系設(shè)置、法律法規(guī)建設(shè)及信息透明度建設(shè)等方面采取改進措施。 在此基礎(chǔ)上,對下一步中國全面推進預(yù)算績效管理提出了政策建議。筆者認為,預(yù)算績效管理是提高預(yù)算效率的可靠保證、全面提高政府管理水平的突破口、構(gòu)建和諧社會的必然選擇。按照全過程預(yù)算績效管理的要求,從績效目標(biāo)管理、績效運行監(jiān)控、績效評價實施、評價結(jié)果應(yīng)用等四個層面,全面系統(tǒng)地構(gòu)建了預(yù)算績效管理框架體系,并從逐步拓展管理范圍和層次、深化預(yù)算管理制度改革、有效強化管理組織保障、建立健全管理制度體系等方面,設(shè)計了預(yù)算績效管理的路徑和對策。
[Abstract]:Budget performance management is an important part of government performance management. It is the result of the combination of western performance budget concept and Chinese budget management practice. This paper combines theory with practice, uses logical reasoning and other research methods, defines the connotation and system of China's budget performance management, evaluates the work of China's budget performance management objectively, and compares and draws lessons from foreign advanced concepts. This paper puts forward the framework system and policy recommendations for deepening the reform of budget performance management in an all-round way. The definition and main content of budget performance management are the basis of the research. On the basis of scientifically defining the connotation of budget performance management, this paper introduces new public management theory, principal-agent theory, public product theory and other relevant theories, which lays the theoretical foundation for the research of budget performance management. At the same time, through the traditional cultural background, the government management system, the administrative management ability, the legislative guarantee degree, the budget transparency and so on, the paper analyzes the causes of budget performance management. At present, China does not have the basic conditions to implement the performance budget, but we can use the concept and method of the performance budget for reference to improve and perfect the budget management system in China, that is, to promote the budget performance management in an all-round way. This is an indispensable and insurmountable development stage of China's budget management, and is also an inevitable choice in China's current reality. The author summarizes the practice of budget performance management in China from three levels: the Ministry of Finance, the central department and the local financial department, and makes a summary of its management mode, organizational framework, system, and whole process management. The basic work and other contents are introduced in detail. On the basis of summing up the results, the paper summarizes the existing problems in the budget performance management, such as the imperfect mechanism, the unbalanced promotion, the low level, the low quality, the insufficient application, and so on, and from the view of the performance culture, the laws and regulations, the budget transparency, etc. Performance index system, information construction, management system and level, etc. The practice of performance budget management in various countries has provided valuable experience for the implementation of budget performance management system in China. The author describes in detail the purpose, background and procedure of implementing the performance budget management in other countries, and compares it with the practice in our country. The author thinks that the improvement measures should be taken in administrative reform, medium and long term planning of financial budget, result orientation, setting up of evaluation system, construction of laws and regulations, construction of information transparency and so on. On this basis, the next step to promote budget performance management in China put forward policy recommendations. The author believes that budget performance management is a reliable guarantee to improve budget efficiency, a breakthrough to improve the level of government management, and an inevitable choice to build a harmonious society. According to the requirements of budget performance management in the whole process, the frame system of budget performance management is constructed systematically from four aspects: performance objective management, performance operation monitoring, performance evaluation implementation and evaluation result application. From the aspects of gradually expanding the scope and level of management, deepening the reform of budget management system, effectively strengthening the guarantee of management organization and establishing and perfecting the management system, this paper designs the path and countermeasures of budget performance management.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.3
本文編號：2157473
[Abstract]:Budget performance management is an important part of government performance management. It is the result of the combination of western performance budget concept and Chinese budget management practice. This paper combines theory with practice, uses logical reasoning and other research methods, defines the connotation and system of China's budget performance management, evaluates the work of China's budget performance management objectively, and compares and draws lessons from foreign advanced concepts. This paper puts forward the framework system and policy recommendations for deepening the reform of budget performance management in an all-round way. The definition and main content of budget performance management are the basis of the research. On the basis of scientifically defining the connotation of budget performance management, this paper introduces new public management theory, principal-agent theory, public product theory and other relevant theories, which lays the theoretical foundation for the research of budget performance management. At the same time, through the traditional cultural background, the government management system, the administrative management ability, the legislative guarantee degree, the budget transparency and so on, the paper analyzes the causes of budget performance management. At present, China does not have the basic conditions to implement the performance budget, but we can use the concept and method of the performance budget for reference to improve and perfect the budget management system in China, that is, to promote the budget performance management in an all-round way. This is an indispensable and insurmountable development stage of China's budget management, and is also an inevitable choice in China's current reality. The author summarizes the practice of budget performance management in China from three levels: the Ministry of Finance, the central department and the local financial department, and makes a summary of its management mode, organizational framework, system, and whole process management. The basic work and other contents are introduced in detail. On the basis of summing up the results, the paper summarizes the existing problems in the budget performance management, such as the imperfect mechanism, the unbalanced promotion, the low level, the low quality, the insufficient application, and so on, and from the view of the performance culture, the laws and regulations, the budget transparency, etc. Performance index system, information construction, management system and level, etc. The practice of performance budget management in various countries has provided valuable experience for the implementation of budget performance management system in China. The author describes in detail the purpose, background and procedure of implementing the performance budget management in other countries, and compares it with the practice in our country. The author thinks that the improvement measures should be taken in administrative reform, medium and long term planning of financial budget, result orientation, setting up of evaluation system, construction of laws and regulations, construction of information transparency and so on. On this basis, the next step to promote budget performance management in China put forward policy recommendations. The author believes that budget performance management is a reliable guarantee to improve budget efficiency, a breakthrough to improve the level of government management, and an inevitable choice to build a harmonious society. According to the requirements of budget performance management in the whole process, the frame system of budget performance management is constructed systematically from four aspects: performance objective management, performance operation monitoring, performance evaluation implementation and evaluation result application. From the aspects of gradually expanding the scope and level of management, deepening the reform of budget management system, effectively strengthening the guarantee of management organization and establishing and perfecting the management system, this paper designs the path and countermeasures of budget performance management.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.3
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