本文選題：地方政府 + 績(jī)效預(yù)算��； 參考：《武漢理工大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟(jì)的國(guó)際化、全球化,政府公共治理環(huán)境發(fā)生變化。為了優(yōu)化和合理配置政府財(cái)政支出,提高政府管理效率,解決財(cái)政困難,世界各國(guó)政府和公共部門(mén)開(kāi)始推行以績(jī)效預(yù)算為核心的變革,我國(guó)也將績(jī)效預(yù)算確立為預(yù)算改革與發(fā)展的長(zhǎng)期目標(biāo)和努力方向。績(jī)效預(yù)算管理和績(jī)效預(yù)算評(píng)價(jià)隨著這一改革方向而展開(kāi),它的成功推廣實(shí)踐又促進(jìn)了績(jī)效預(yù)算的發(fā)展。因此,隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的不斷完善,公共財(cái)政體制框架逐步建立,績(jī)效預(yù)算改革逐步推廣和深入,對(duì)地方政府績(jī)效預(yù)算的編制和評(píng)價(jià)進(jìn)行研究是政府預(yù)算管理改革的必經(jīng)之路,也是當(dāng)前政府在開(kāi)展績(jī)效預(yù)算和進(jìn)行財(cái)政改革時(shí)面臨的一個(gè)重要課題,具有重要的理論意義和現(xiàn)實(shí)意義。 本文的研究?jī)?nèi)容包括六個(gè)部分：第一部分簡(jiǎn)要介紹本文的研究目的和研究意義,對(duì)國(guó)內(nèi)外關(guān)于績(jī)效預(yù)算管理的相關(guān)研究成果進(jìn)行梳理,介紹論文的基本框架、采用的研究方法和技術(shù)路線(xiàn)。第二部分闡述我國(guó)地方政府預(yù)算管理的發(fā)展歷程、取得的成效和發(fā)展現(xiàn)狀,深入分析我國(guó)地方政府預(yù)算編制和評(píng)價(jià)方面存在的問(wèn)題。第三部分提出我國(guó)地方政府績(jī)效預(yù)算的編制程序和方法,簡(jiǎn)要介紹幾種評(píng)估方法的優(yōu)缺點(diǎn)和項(xiàng)目評(píng)級(jí)工具的由來(lái)及步驟,對(duì)項(xiàng)目支出預(yù)算編制流程進(jìn)行分析,并基于項(xiàng)目評(píng)級(jí)工具構(gòu)建了項(xiàng)目支出預(yù)算編制模型。第四部分闡述預(yù)算支出績(jī)效評(píng)價(jià)體系的構(gòu)建原則及方法選擇,經(jīng)過(guò)指標(biāo)的初步設(shè)計(jì)和篩選優(yōu)化,基于模糊綜合評(píng)價(jià)建立了績(jī)效預(yù)算評(píng)價(jià)指標(biāo)體系。第五部分是案例研究,主要是為了驗(yàn)證模型和評(píng)價(jià)指標(biāo)體系的實(shí)用性。該部分以長(zhǎng)沙市為例,通過(guò)分析長(zhǎng)沙市目前經(jīng)濟(jì)發(fā)展和政府管理情況,對(duì)長(zhǎng)沙市政府預(yù)算管理績(jī)效情況進(jìn)行評(píng)價(jià)。第六部分是全文內(nèi)容總結(jié)和對(duì)未來(lái)研究的展望。 本文的主要研究成果和創(chuàng)新點(diǎn)是：針對(duì)財(cái)政項(xiàng)目支出的特殊性,采用項(xiàng)目評(píng)級(jí)工具的設(shè)計(jì)思路,結(jié)合成本——效益分析法和最低成本法,對(duì)財(cái)政項(xiàng)目支出構(gòu)建了預(yù)算編制模型；針對(duì)政府的特點(diǎn),從預(yù)算的投入、過(guò)程管理和產(chǎn)出及結(jié)果三方面構(gòu)建了我國(guó)地方政府預(yù)算績(jī)效評(píng)價(jià)指標(biāo)體系,并利用李克特量表法和層次分析法對(duì)評(píng)價(jià)指標(biāo)體系篩選優(yōu)化,最后利用模糊綜合評(píng)價(jià)法整體評(píng)價(jià)地方政府預(yù)算績(jī)效。
[Abstract]:With the internationalization of economy and globalization, the environment of government public governance has changed. In order to optimize and rationally allocate government financial expenditure, improve the efficiency of government management and solve the financial difficulties, governments and public departments around the world began to implement the reform with the performance budget as the core. Our country also establishes the performance budget as the long-term goal and direction of budget reform and development. Performance budget management and performance budget evaluation develop with this reform direction, and its successful promotion and practice promote the development of performance budget. Therefore, with the continuous improvement of our socialist market economy system, the framework of public finance system is gradually established, and the reform of performance budget is gradually popularized and deepened. The research on the formulation and evaluation of the local government performance budget is the only way for the government budget management reform, and it is also an important subject that the government faces when it carries out the performance budget and the financial reform. It has important theoretical and practical significance. The research content of this paper includes six parts: the first part briefly introduces the purpose and significance of this paper, combs the domestic and foreign research results on performance budget management, and introduces the basic framework of the paper. Research methods and technical routes adopted. The second part describes the development of local government budget management in China, the achievements and development of the current situation, in-depth analysis of our local government budget preparation and evaluation of the existing problems. In the third part, the author puts forward the procedure and method of compiling the performance budget of local government in our country, briefly introduces the advantages and disadvantages of several evaluation methods and the origin and steps of project rating tools, and analyzes the process of preparing project expenditure budget. And based on the project rating tools to build a project expenditure budget model. The fourth part describes the principles and methods of budget expenditure performance evaluation system. Through the preliminary design and selection optimization of indicators, the performance budget evaluation index system is established based on fuzzy comprehensive evaluation. The fifth part is case study, mainly to verify the practicability of the model and evaluation index system. Taking Changsha as an example, this part evaluates the performance of Changsha government budget management by analyzing the current economic development and government management in Changsha. The sixth part is the full text content summary and the prospect to the future research. The main research results and innovations of this paper are as follows: according to the particularity of financial project expenditure, this paper adopts the design idea of project rating tool, combines the cost-benefit analysis method and the lowest cost method, and constructs a budget compilation model for fiscal project expenditure; According to the characteristics of the government, this paper constructs the evaluation index system of local government budget performance from three aspects of budget input, process management, output and result, and optimizes the evaluation index system by using the Likert scale method and the Analytic hierarchy process (AHP) method. Finally, the fuzzy comprehensive evaluation method is used to evaluate the budget performance of local government.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.3;F810.6

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本文編號(hào)：1911521