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论文编号：	13323
作者编号：	2320190722
上传时间：	2022/6/11 15:06:20
中文题目：	L区市场监管局预算绩效管理优化研究
英文题目：	Research on Budget Performance Management Optimization of L District Market Supervision Administration
指导老师：	李元
中文关键字：	预算绩效；行政事业单位；市场监管局；平衡计分卡
英文关键字：	Budget performance; Administrative institutions; Market Supervision and Administration Bureau; Balanced Scorecard
中文摘要：	当前，我国正在全面实行国家机构和行政体制改革，面对中国特色社会主义新时代的任务和要求，我国的财政体系也在不断进行升级和完善，在构建符合国家现阶段生产力状况和经济形势的财政支付模式的目标指引下，我国已经在机构设置、工作部署等多方面进行了深入细致的调整。随着改革进度的整体推进，行政事业单位预算绩效管理作为提升政府预算资金使用效率及履行服务职能的内生动力之一，其重要性正在不断凸显，并逐渐成为行政事业单位完善自身履职能力、提供高水平公共服务不可或缺的制度性保障。 本文选取L区市场监管局作为案例单位，在汇总行政事业单位预算绩效管理相关政策规范和理论知识的基础上，分析和评价该单位现行的预算绩效管理体系，并提出改进方案。论文结构主要分为五个部分。首先是绪论部分，明确了本文的研究背景和研究意义，整理和总结了国内外相关文献资料对行政事业单位预算绩效管理的研究现状，介绍了本文所使用的案例研究法、文献研究法、实地考察法等多种研究方法以及本文的创新之处；其次是相关概念与理论部分，具体介绍了预算绩效管理研究发展中所涉及到的基本理论，明晰了相关的概念，为后续的分析和研究奠定了理论基础；再次是案例单位预算绩效管理体系建设现状部分，介绍了案例单位的总体情况、目前搭建起的预算管理框架和预算绩效管理业务流程；接下来是案例单位预算绩效管理调查评价部分，通过对该单位的实地考察和业务调研，分析该单位预算绩效管理过程中存在的缺陷及其成因，指出该单位存在的管理环境建设不到位、缺乏科学的绩效评价机制、管理人员专业能力不足等多方面的问题；最后是改进措施部分，从第四部分所分析出的缺陷成因入手，运用SMART原则、平衡计分卡等技术工具对现行的预算绩效管理体系进行了优化，也为其他行政事业单位改良预算绩效管理体系提供了参考。
英文摘要：	At present, China is comprehensively implementing the reform of state institutions and administrative system. Facing the tasks and requirements of the new era of socialism with Chinese characteristics, China's financial system is also constantly upgrading and improving. Under the guidance of the goal of building a financial payment mode that conforms to the current productive forces and economic situation of the country, China has carried out in-depth and detailed adjustments in institutional settings, work deployment and other aspects. With the overall progress of reform, budget performance management of administrative institutions, as one of the endogenous driving forces to improve the efficiency of government budget fund use and fulfill service functions, is becoming increasingly important, and has gradually become an indispensable institutional guarantee for administrative institutions to improve their ability to perform their duties and provide high-level public services. In this paper, Market Supervision and Administration Bureau of L District is selected as the case unit to analyze and evaluate the current budget performance management system of this unit and put forward improvement plans for it on the basis of summarizing relevant policies, norms and theoretical knowledge of administrative institutions. The structure of the paper is divided into five parts. First, the Introduction part. It clarifies the research background and research significance of this paper, and summarizes the related literature at home and abroad for the administrative institutions and the current research status of budget performance management. It also introduces the paper’s multiple research methods, such as the case study method, literature research method, on-the-spot investigation method, etc. and the innovative points of this paper. The second part focuses on the related concepts and theories, which specifically introduces the basic theories involved in the research and development of budget performance management, clarifies relevant concepts and lays a theoretical foundation for subsequent analysis and research. The third part is about the case unit’s budget performance management system construction status, which introduces the overall situation of the case unit, the current established budget management framework and budget performance management business process. The fourth part is about the investigation and evaluation of the case unit’s budget performance management, which points out the unit’s many existing problems like the imperfect management environment construction, lack of scientific performance evaluation mechanism, inadequate professional ability, etc. by conducting field investigation and business research in this unit and analyzing its defects and causes in the process of budget performance management. The last part is the improvement measures. Starting from the causes of the defects analyzed in the fourth part, the paper applied the technical tools like SMART Principle and Balanced Scorecard etc. to optimize the current budget performance system, and it also provides reference for other administrative institutions to improve their budget performance management system.
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