本文關(guān)鍵詞： 績效評價 競爭性財政扶持資金 地方政府　出處：《廣東海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：長期以來，我國政府在財政管理上存在著“重收入輕支出”、“重分配、輕問效”現(xiàn)象，這種現(xiàn)象在地方政府的基層財政部門管理上表現(xiàn)得更為突出。在我國，政府扶持資金、政府扶持項目、政府專項、政府補貼資金被統(tǒng)稱為政府資金，受傳統(tǒng)觀念影響，各地扶持資金支出存在預(yù)算管理粗放、競標(biāo)透明度低、績效評價的主體不完善等問題。因此，開展財政支出績效評價，切實提高財政資金使用效率，實現(xiàn)社會經(jīng)濟利益和公眾利益的最大化，對于改進(jìn)地方政府財政部門支出管理水平和提高政府的施政能力都有顯著作用。 基于以上研究背景，本文以競爭性財政扶持資金作為研究對象，通過研究財政資金分配過程中競爭機制的引入，結(jié)合績效評價相關(guān)理論，指出扶持資金存在的問題，強調(diào)應(yīng)通過競爭性配置打破行政區(qū)域配置資源的束縛，加強資金使用支出均等化，促進(jìn)社會和諧與公平。從宏觀角度,本文主要從研究財政支出績效評價管理體制的不完善和法制不健全，以及相應(yīng)的監(jiān)督體制機構(gòu)監(jiān)督管理力度不強等方面找出問題原因，提出建設(shè)性意見。從微觀角度，首先主張建立競爭性財政扶持資金績效評價體系，結(jié)合大量文獻(xiàn)資料和相關(guān)績效評價研究理論，，綜合競爭性分配的特質(zhì)，確定相應(yīng)的指標(biāo)選取原則和標(biāo)準(zhǔn)，利用層次分析法確定指標(biāo)體系的權(quán)重，并結(jié)合內(nèi)容闡述其合理性；其次本文利用模糊綜合評判法進(jìn)行實證分析，通過實證分析結(jié)論，即看到了體系設(shè)置后考核結(jié)果為地區(qū)資金使用帶來的積極引導(dǎo)作用，同時也體現(xiàn)出我國績效評價正處于發(fā)展階段，沒有統(tǒng)一的數(shù)據(jù)庫信息，沒有統(tǒng)一的標(biāo)準(zhǔn)和規(guī)范的制度約束，指標(biāo)體系設(shè)置時主要觀測點確定標(biāo)準(zhǔn)還不完備。 綜上所述，本文運用政府財政支出績效評價等相關(guān)理論成果，借鑒西方國家的研究成果和實踐經(jīng)驗，對當(dāng)前我國政府財政支出績效進(jìn)行深入分析，并結(jié)合近年來個別省市引入財政資金競爭性分配方式的相關(guān)案例，探索政府扶持資金良好的運行對策；尋求構(gòu)建我國競爭性扶持資金績效評價體系的基本思路；提高地方政府財政支出的效益和效率；加強財政支持績效評價管理及促進(jìn)公共服務(wù)均等化，應(yīng)對政府扶持資金運行存在的問題，為我國區(qū)域事業(yè)發(fā)展?fàn)I造良好的經(jīng)濟發(fā)展軟環(huán)境。
[Abstract]:For a long time, the government of our country has the phenomenon of "paying more attention to income than expenditure" and "emphasizing distribution over efficiency" in financial management, which is more prominent in the management of local governments' grass-roots financial departments. The government supports the fund, the government supports the project, the government special, the government subsidy fund is collectively referred to as the government fund, by the influence of the traditional idea, the local support fund expenditure exists the budget management extensive, the competition transparency is low. The main body of performance evaluation is not perfect and so on. Therefore, we should carry out performance evaluation of financial expenditure, effectively improve the efficiency of the use of financial funds, and realize the maximization of social and economic interests and public interests. It plays a significant role in improving the level of expenditure management of local government financial departments and improving the ability of government administration. Based on the above research background, this paper takes competitive financial support funds as the research object, by studying the introduction of competition mechanism in the process of financial funds allocation, combined with the performance evaluation theory. This paper points out the existing problems of supporting funds, and emphasizes that we should break the shackles of the allocation of resources in administrative regions through competitive allocation, strengthen the equalization of expenditure in the use of funds, and promote social harmony and fairness. This paper mainly from the study of financial expenditure performance evaluation management system is not perfect and the legal system is not perfect, as well as the corresponding supervision system institutions supervision and management strength is not strong to find out the reasons for the problems. Put forward constructive suggestions. From the micro point of view, the first proposal to establish a competitive financial support fund performance evaluation system, combined with a large number of literature and related performance evaluation theory, comprehensive competitive allocation characteristics. The principle and standard of index selection are determined, the weight of index system is determined by analytic hierarchy process, and the rationality of index system is expounded with the content. Secondly, this paper uses the fuzzy comprehensive evaluation method to carry on the positive analysis, through the empirical analysis conclusion, has seen the positive guidance function which the examination result has brought to the area fund use after the system setting up. At the same time, it also shows that the performance evaluation of our country is in the development stage, there is no unified database information, no unified standards and norms of the system constraints, the establishment of the index system of the main observation point determination standards are not complete. To sum up, this paper use the performance evaluation of government financial expenditure and other relevant theoretical results, learn from the research results and practical experience of western countries, to the current performance of our government fiscal expenditure in-depth analysis. Combining with the relevant cases of competitive allocation of financial funds introduced by individual provinces and cities in recent years, this paper explores the good operational countermeasures of government support funds; To seek the basic idea of constructing the performance evaluation system of competitive support fund in China; Improving the benefit and efficiency of local government expenditure; Strengthening the performance evaluation management of financial support and promoting the equalization of public services should deal with the problems existing in the operation of government support funds and create a good soft environment for the development of regional undertakings in China.
【學(xué)位授予單位】：廣東海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.45;D630

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