本文關(guān)鍵詞：A市畜牧水產(chǎn)部門預(yù)算項目支出績效評價體系研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：按照財政部的統(tǒng)一部署和要求，畜牧水產(chǎn)部門從2000年開始進行部門預(yù)算的編制工作。理論界對于部門預(yù)算改革工作給予了較多關(guān)注，但大部分研究集中于部門預(yù)算的編制方面，對預(yù)算項目支出績效評價的關(guān)注較少。當(dāng)前，畜牧水產(chǎn)部門對預(yù)算項目支出的績效評價工作尚處于起步階段，客觀上需要建立一套科學(xué)合理的績效評價體系來衡量預(yù)算項目支出的使用是否高效。 本文在系統(tǒng)地研究國內(nèi)外文獻的基礎(chǔ)上，總結(jié)了部門預(yù)算項目支出績效評價的基本理論與現(xiàn)實意義，并以此為指導(dǎo)，理論聯(lián)系實踐，以A市畜牧水產(chǎn)部門預(yù)算項目支出績效評價體系為研究對象，較為全面地分析了其預(yù)算項目支出績效評價現(xiàn)狀及存在的問題，并針對這些問題，以A市重大動物疫病防控項目為例，系統(tǒng)地闡述了畜牧水產(chǎn)部門預(yù)算項目績效評價體系的構(gòu)建。該體系包括預(yù)算項目支出績效評價的評價對象、評價內(nèi)容、評價目標(biāo)、評價指標(biāo)、評價標(biāo)準(zhǔn)與評價方法等，其中評價指標(biāo)體系的建立、指標(biāo)權(quán)重的設(shè)置和評價方法的選擇是本文的重點與難點。指標(biāo)體系的構(gòu)建方面，充分結(jié)合畜牧水產(chǎn)部門項目的特類和預(yù)算項目支出的類型，重點分析預(yù)算項目支出績效評價情況，從經(jīng)濟性、效率性和效果性三個方面分別設(shè)置具體指標(biāo)；運用層析分析法對指標(biāo)權(quán)重進行設(shè)置，然后采用綜合計分模型計算績效評價結(jié)果。本文旨在構(gòu)建一個有利于畜牧水產(chǎn)部門加強預(yù)算管理，提高預(yù)算項目支出績效的評價體系，，為畜牧水產(chǎn)部門預(yù)算項目支出績效評價體系的完善提供參考。
[Abstract]:According to the request of the Ministry of finance, the preparation of animal husbandry and Fisheries departments to begin from 2000 department budget. Scholars have given more attention to the reform of department budget preparation work, but most of the studies focus on the department budget, less of the budget expenditure performance evaluation project attention. At present, animal husbandry and Fisheries Department of performance evaluation of project expenditure budget is still in the initial stage, the use of the objective need of a scientific and reasonable performance evaluation system is established to measure the project expenditure budget is efficient.
Based on the domestic and foreign literature in this paper systematically, summarizes the basic theory of department budget expenditure performance evaluation project and practical significance, as well as the guidance, theory with practice, in the A city of animal husbandry and fisheries department budget expenditure performance evaluation system as the research object, comprehensively analyzes the current situation of the project budget expenditure performance evaluation and the existing problems, and to solve these problems, A City, a major animal disease prevention and control project as an example, systematically expounded the construction of animal husbandry and fisheries department budget project performance evaluation system. The system includes project budget expenditure performance evaluation object, evaluation content, evaluation target, evaluation index, evaluation criteria and evaluation methods etc. among them, the establishment of evaluation index system, setting and evaluation method of index weight selection is the focus of the thesis. The construction of the index system, fully integrated livestock The type of husbandry and aquaculture sector projects and special budget expenditure, focuses on the analysis of the budget expenditure performance evaluation project, from the economy, specific indicators were set up three aspects of efficiency and effectiveness; use of AHP to set the index weight, and then the comprehensive total model calculation results. This paper aims to construct performance evaluation a good animal husbandry and Fisheries departments to strengthen budget management, improve the project budget expenditure performance evaluation system, to provide reference for the improvement of animal husbandry and fisheries department budget expenditure performance evaluation system.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6

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相關(guān)期刊論文 前10條

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本文編號：1372888