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论文编号：	10793
作者编号：	2120163026
上传时间：	2018/12/10 22:32:01
中文题目：	H水利委员会预算绩效评价体系研究
英文题目：	Analysis on Budget Performance Evaluation System of H Water Conservancy Commission
指导老师：	边泓
中文关键字：	水利项目；预算绩效；绩效评价；指标体系
英文关键字：	water conservancy project; budget performance; performance evaluation; indicator system
中文摘要：	随着我国政府公共职能的不断改进完善，部门预算改革的脚步也在加快。实施政府预算绩效管理，构建预算绩效评价体系，是我国深化公共财政管理体制改革的必然之举。怎样利用好有限的财政资金，使其最大限度的发挥综合效益，高质量地满足逐年增长的资金需求，这些课题进一步促进了绩效理念与预算管理的不断融合。建立科学、务实的预算绩效评价体系是解决公共资源配置效率低下的关键措施。它是制约和监管政府支出事项的重要出发点，是提高预算资金管理水平，提升预算资金效率的有效途径。水利系统承担着合理开发利用水资源，统筹和保障人民生活、生产和生态环境用水的历史使命，本文以一个流域管理单位——H水利委员会作为研究对象，分析研究其预算绩效评价管理方式。本文先是总结归纳了国内外经典的预算绩效理论，探讨了预算绩效管理理论的变化和发展的趋势，梳理了预算绩效评价的概念、常用的绩效评价方法以及相关理论基础。之后，本文以“H河流域防汛”项目为例，研究了H委预算绩效评价的现状，指出其预算绩效评价工作存在诸多问题，如预算绩效评价体系不完善，业务人员对绩效缺乏关注以及评价的监督和反馈作用未得到发挥，对问题的成因进行深入的分析，如传统粗放式预算管理思想的束缚、相关的规章制度缺位和信息不易取得。再次，基于问题的提出和原因分析，本文提出了重新构建H委预算绩效评价体系的研究课题。在H委现行预算绩效评价的基础之上，按照“预算投入-预算执行-预算产出-预算效果与满意度”四个阶段，充分借鉴平衡计分卡理论的思路，对项目预算绩效评价指标进行了设计，为定量指标和定性指标设置适当的评价标准，并采用层次分析法设置了指标权重。最后，选择“H河流域防汛”项目作为主要研究对象，通过完整的预算绩效评价体系，计算得出“H河流域防汛”项目预算绩效评价总分。构建先进合理的预算绩效评价体系，使评价对象的问题在预算资金支出转化的过程中得到准确的跟踪和定位，充分发挥财政资金的潜力，促进部门预算制度改革向着法制化和高效化的方向发展。鼓励各部门积极探索建立和使用科学的预算绩效评价体系，在全社会树立健全的预算绩效理念。绩效目标制定，实施过程监督和评价结果应用还要与评价体系的建立相辅相成，互相补充。目前，流域水行政管理单位预算绩效评价工作仍处在试点探索阶段，在制度建设与流程把控上都不够成熟，希望通过本文构建H委预算绩效评价体系，能够为流域机构预算绩效评价模式提供有益的借鉴。
英文摘要：	With the continuous improvement of the public functions of the Chinese government, the pace of departmental budget reform is also accelerating. Implementing government budget performance management and constructing a budget performance evaluation system are inevitable moves for China to deepen the reform of the public finance management system. The issue of how to make good use of limited financial resources to maximize the comprehensive benefits and meet the increasing demand for funds with high quality further promotes the continuous integration of performance concepts and budget management. Establishing a scientific and pragmatic budget performance evaluation system is a key measure to solve the inefficient allocation of public resources. It is an important starting point for restricting and supervising government expenditures, and an effective way to improve the management level of budget funds and the efficiency of budget funds. The water conservancy system undertakes the historical mission of rationally developing and utilizing water resources, coordinating and ensuring people's life, production and ecological environment. This paper takes a river basin management unit, H Water Conservancy Commission, as the research object, and analyzes its budget performance evaluation management method. This paper first summarizes the classic budget performance theory at home and abroad, discusses the changes and development trends of budget performance management theory, and combs the concept of budget performance evaluation, commonly used performance evaluation methods and related theoretical foundations. Afterwards, this paper takes the “H River Basin Flood Control” project as an example to study the status quo of H Commission budget performance evaluation and points out that there are many problems in its budget performance evaluation work, such as imperfect budget performance evaluation system, lack of business staff’s attention and the insufficient supervision and feedback functions. In-depth analysis of the causes of the problem, such as the shackles of traditional extensive budget management ideas, the lack of relevant rules and regulations and the difficulty of obtaining information. Thirdly, based on the problem and reason analysis, this paper proposes a research topic to reconstruct the H Commission budget performance evaluation system. On the basis of the current budget performance evaluation of the H Commission, in accordance with the four stages of "budget input-budget execution-budget output-budget effect and satisfaction", this new-built budget performance evaluation system fully draws on the idea of balanced scorecard theory, designs the project budget performance evaluation indicators, sets appropriate evaluation criteria for quantitative indicators and qualitative indicators, and sets the indicator weights by using the analytic hierarchy process. Finally, the "H River Basin Flood Control" project was selected as the main research object. Through the complete budget performance evaluation system, the total score of the "H River Basin Flood Control" project budget performance evaluation was calculated. The Construction of an advanced and reasonable budget performance evaluation system helps accurately track and position the problems of evaluation objects in the process of budgetary capital expenditure transformation, gives full play to the potential of fiscal funds, and promotes the reform of departmental budget system toward the direction of legalization and efficiency. It encourages all departments to actively explore the establishment and use of scientific budget performance evaluation system and establish a sound budget performance concept in the whole society. The formulation of performance targets, the implementation process supervision and the application of evaluation results must complement with the establishment of the evaluation system. At present, the budget performance evaluation of the river basin water administrative units is still in the pilot exploration stage. The system construction and process control are not mature enough. It is hoped that through the construction of the H Commission budget performance evaluation system, this paper can provide a useful reference for the river basin institution budget performance evaluation model.
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