【摘要】：近幾年來(lái)，國(guó)家各級(jí)財(cái)政部門(mén)為提高財(cái)政資金的使用效率，緩解財(cái)政支出壓力，不斷深化預(yù)算管理改革，積極推進(jìn)預(yù)算績(jī)效管理，加強(qiáng)預(yù)算績(jī)效制度建設(shè)，積極開(kāi)展預(yù)算支出績(jī)效評(píng)價(jià)，從而提高了財(cái)政資金的使用效率，大大緩解了財(cái)政收支壓力，對(duì)促進(jìn)經(jīng)濟(jì)與社會(huì)事業(yè)平穩(wěn)較快發(fā)展具有重要的意義。 本文將從理論和實(shí)踐兩個(gè)方面對(duì)預(yù)算資金績(jī)效管理優(yōu)化問(wèn)題進(jìn)行研究。論文先從理論分析入手，，揭示預(yù)算資金使用績(jī)效管理產(chǎn)生和發(fā)展的基礎(chǔ)理論，從理論層面為預(yù)算資金使用績(jī)效改革建立理論指導(dǎo)。再將理論與實(shí)踐相結(jié)合，對(duì)國(guó)外先進(jìn)的預(yù)算資金使用績(jī)效的模式進(jìn)行歸納總結(jié)，對(duì)國(guó)內(nèi)預(yù)算資金使用績(jī)效存在的現(xiàn)狀進(jìn)行分析，最后結(jié)合龍門(mén)區(qū)財(cái)政局預(yù)算資金使用績(jī)效管理的情況，揭示龍門(mén)區(qū)預(yù)算資金使用績(jī)效在改革中遇到主要的問(wèn)題，并分析問(wèn)題產(chǎn)生的原因，聯(lián)系國(guó)內(nèi)外先進(jìn)的理論和實(shí)踐經(jīng)驗(yàn)嘗試給出合理的解答，最終提出優(yōu)化龍門(mén)區(qū)預(yù)算資金使用績(jī)效改革的建議和對(duì)策。 最后，對(duì)全文進(jìn)行了總結(jié)和歸納，反思了研究的不足之處，對(duì)未來(lái)預(yù)算資金績(jī)效管理發(fā)展方向的研究提出了自己的思路和設(shè)想，最終用以實(shí)現(xiàn)財(cái)政支出科學(xué)化、精細(xì)化的管理。
[Abstract]:In recent years, in order to improve the efficiency of the use of financial funds, ease the pressure on fiscal expenditure, continuously deepen the reform of budget management, actively promote budget performance management, and strengthen the construction of budget performance systems, It is of great significance to develop the performance evaluation of budget expenditure to improve the efficiency of the use of financial funds, to relieve the pressure of fiscal revenue and expenditure, and to promote the steady and rapid development of economic and social undertakings. This paper will study the optimization of budget fund performance management from two aspects: theory and practice. Starting with theoretical analysis, this paper reveals the basic theory of the emergence and development of budget fund performance management, and establishes theoretical guidance for the budget fund performance reform from the theoretical level. Then combining theory with practice, the paper sums up the advanced models of budget fund performance in foreign countries, and analyzes the present situation of domestic budget fund performance. Finally, combined with the performance management of the budget funds used in Longmen District Finance Bureau, it reveals the main problems encountered in the reform of the performance of the budget funds used in the Longmen District, and analyzes the causes of the problems. According to the advanced theory and practical experience at home and abroad, this paper tries to give a reasonable solution, and finally puts forward some suggestions and countermeasures to optimize the performance reform of Longmen district budget fund use. Finally, the paper summarizes and summarizes the full text, reflects on the shortcomings of the research, and puts forward its own ideas and ideas for the future research on the development direction of budget fund performance management, finally uses it to realize the scientific and fine management of financial expenditure.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F810.6

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