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论文编号：	11246
作者编号：	2320170753
上传时间：	2019/12/10 8:49:26
中文题目：	T省智能制造财政专项资金预算绩效管理研究
英文题目：	Research o n Budget performance management of Special financial fund for Intelligent manufacturing in T province
指导老师：	边泓
中文关键字：	智能制造财政专项资金；预算绩效；全过程管理
英文关键字：	Special financial fund for intelligent manufacturing;Budget performance; Whole process management
中文摘要：	T省着重打造全国先进制造研发基地，引导企业打破当前现状、实现产业升级，从传统制造升级为“智能制造”。2018年8月发布的《关于加快推进智能科技产业发展若干政策》中，决定设立智能制造财政专项资金，投入制造产业升级项目引导企业向智能化发展。财政专项资金是用于社会管理、公共事业发展、社会保障、经济建设以及政策补贴等方面具有指定用途的资金。资金是有限的，分配方式决定了预算绩效，将预算绩效管理概念贯穿于财政专项资金项目的全过程，即从预算一开始就具有绩效思维，通过预算绩效实质反映出政府活动的效率和社会的公平正义，有利于降低财政专项资金的使用风险。 本文通过理论和案例相结合的方式进行研究，首先介绍T省智能制造财政专项资金管理情况和预算绩效管理现状，根据中央提出来的建立全过程预算绩效管理的新思路新要求，指出目前T省智能制造财政专项资金在实施预算绩效管理上仍存在“重评价、轻管理，重过程、轻结果”的问题，在找出问题根源的基础上，从管理角度上强化事前预算绩效评估、事中预算绩效监控和事后预算绩效评价三个阶段，构建全过程预算绩效管理体系。具体方法是以JL项目为例，运用解释结构模型确定预算绩效影响因素，从传统的关注事后评价的管理模式，转向注重投入、管理、产出、效果、影响等全过程的预算绩效管理模式，进一步完善优化T省智能制造财政专项资金预算绩效管理体系，发挥出智能制造财政专项资金的更大效益。
英文摘要：	T province focused on building the national research and development of advanced manufacturing base, guide enterprises to break the current situation, to achieve industrial upgrading, from the traditional manufacture upgrade is made "smart", is a inevitable trend. In August 2018, T province issued several policies on accelerating the development of intelligent science and technology industry, which identified special fund projects for intelligent manufacturing and invested supporting funds to guide enterprises to develop to intelligence. Fiscal special funds is used in the social management and public utilities development, social security, economic development and policy subsidy has earmarked funds. Funds are limited, and the way of distribution determines the budget performance. The concept of budget performance management runs through the whole process of financial special fund projects. That is to say, from the beginning of the budget, the concept of budget performance management reflects the efficiency of government activities and social equity and justice, and reduces the risk of using financial special fund. In this paper, through a combination of theory and case study, first introduces T province intelligent manufacturing special financial funds management situation and budget performance management present situation, according to the central proposed the establishment of the new requirements, a new idea of the whole process of budget performance management T province intelligent manufacturing special financial funds are pointed out in the implementation of the budget performance management still exist "evaluation, management, process, result", on the basis of identifying root causes, from the perspective of management on strengthening budget performance evaluation in advance, matter budget performance monitoring, and afterwards the budget performance evaluation of three phase, construction of the whole process of budget performance management system. Specific methods on JL project as an example, using the explanation structure model to determine the budget performance influence factors, from the traditional focus on ex post evaluation mode of management, to pay attention to the investment, management, output and effect, the whole process of budget performance management mode, build T province intelligent manufacturing finance special fund budget performance management system, further play to the special funds of intelligent manufacturing finance more benefits.
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