【摘要】：財政是國家治理的基礎(chǔ)和重要支柱。預(yù)算績效管理是財政管理科學(xué)化、規(guī)范化、信息化的重要內(nèi)容,是建設(shè)現(xiàn)代法治政府的應(yīng)有之義。20世紀(jì)70年代以來,為進(jìn)一步解決財政赤字危機(jī)與政府公共信任問題,積極應(yīng)對經(jīng)濟(jì)全球化、科技信息化引發(fā)的競爭挑戰(zhàn),美國、英國、澳大利亞等西方發(fā)達(dá)國家相繼大力推行預(yù)算績效管理改革,提高了公共財政資金使用效率,引領(lǐng)著國際預(yù)算績效管理改革的發(fā)展方向。青島市自2008年預(yù)算績效管理工作啟動以來,以專項資金績效評價為突破口,按照“先易后難、由點及面、穩(wěn)步推進(jìn)”的思路,逐步擴(kuò)大績效評價范圍,扎實推進(jìn)全過程預(yù)算績效管理,取得了一定的成績。本文從公共預(yù)算、預(yù)算績效管理理論等基礎(chǔ)出發(fā),結(jié)合比較研究、案例分析等方法,圍繞青島市財政預(yù)算績效管理改革工作進(jìn)行了全方位、多角度的剖析。同時,針對績效管理觀念尚不牢固、績效結(jié)果反饋應(yīng)用水平較低、財政資金分配方式尚不規(guī)范、信息化程度有待提高、缺乏專業(yè)化人才隊伍、績效評價指標(biāo)體系有待健全等方面存在的問題。通過學(xué)習(xí)借鑒世界部分發(fā)達(dá)經(jīng)濟(jì)體及國內(nèi)部分地區(qū)公共部門先進(jìn)預(yù)算績效管理改革經(jīng)驗,提出了強(qiáng)化理論制度研究、以點帶面逐步推廣、完善績效目標(biāo)框架、健全績效評價體系、重視評價結(jié)果應(yīng)用、推行跨年度預(yù)算平衡機(jī)制、完善績效管理技術(shù)體系等建議,對于地方公共部門探索預(yù)算績效管理具有一定的指導(dǎo)意義和實踐價值。
[Abstract]:Finance is the foundation and important pillar of national governance. Budget performance management is an important content of scientific, standardized and informational financial management. It is the proper meaning of building a modern government ruled by law. Since the 1970s, in order to further solve the crisis of fiscal deficit and the public trust of the government, budget performance management is an important part of the construction of a modern government ruled by law. In response to the competitive challenges caused by economic globalization and information technology, the United States, the United Kingdom, Australia and other western developed countries have vigorously implemented budget performance management reforms, which have improved the efficiency of the use of public financial funds. Leading the international budget performance management reform development direction. Since the launch of budget performance management in 2008, Qingdao has gradually expanded the scope of performance evaluation by taking the performance evaluation of special funds as a breakthrough, according to the idea of "easy first, difficult after difficult, advancing steadily from point and area". Solid progress in the whole process of budget performance management, has made certain achievements. Based on the theory of public budget and budget performance management, combined with comparative study and case study, this paper analyzes the reform of financial budget performance management in Qingdao from all directions and angles. At the same time, the concept of performance management is not firm, the application level of performance result feedback is low, the allocation of financial funds is not standardized, the degree of information needs to be improved, and the professional talents are lacking. Performance evaluation index system to be sound and other aspects of the problems. By learning from the experience of the advanced budget performance management reform in some developed economies and parts of China, this paper puts forward to strengthen the research on the theory and system, to popularize it step by step, and to perfect the performance target framework. Improving the performance evaluation system, attaching importance to the application of evaluation results, promoting the cross-annual budget balance mechanism, and perfecting the performance management technical system have certain guiding significance and practical value for the local public sector to explore budget performance management.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.3

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