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论文编号：	13676
作者编号：	2320200647
上传时间：	2022/12/5 22:30:24
中文题目：	SY学校预算绩效管理研究
英文题目：	Research on Budget Performance Management of SY School
指导老师：	李元
中文关键字：	预算绩效管理；义务教育段学校；层次分析法
英文关键字：	Budget performance management; Compulsory education section school ; Analytic hierarchy process
中文摘要：	近年来，我国财政收支矛盾日益凸显，化解矛盾的关键点之一就是全面实施预算绩效管理，特别是随着人民群众对高质量义务教育的需求日益增长，我国财政性义务教育经费投入逐步增加，如何真正做到充分有效利用，避免资金浪费，这就要求各地教育部门积极探索推进预算绩效管理工作，特别是义务教育段学校。 基于以上思考，本文选取义务教育段学校中的SY学校作为研究对象，通过阅读大量国内外有关文献，并查阅财政部和教育部公开文件、国家统计局公开数据，了解了我国预算绩效管理现行情况。之后通过对SY学校进行实地走访调研，获取了相关材料数据，并对获取的材料进行整理归纳。通过对SY学校管理现状进行分析，发现其在预算绩效管理主体和管理流程方面存在问题，管理主体存在的问题主要体现在员工参与度不高，管理流程存在的问题体现在绩效目标制定、绩效运行监控、绩效评价和评价结果应用等方面。 在现存问题的基础上，作者对问题的成因进行了剖析，针对问题的成因，为SY学校预算绩效管理工作的改进提出了对策和建议。一是增强员工预算绩效管理意识，推进全员参与；二是完善审核机制，科学制定预算绩效目标和指标；三是实行预算绩效全流程监管，增加外部运行监管力度；四是完善预算绩效评价体系，增强评价结果准确度；五是完善绩效评价结果应用制度和公开制度，增强对预算绩效评价结果的应用。
英文摘要：	In recent years, the contradiction between the revenue and expenditure of our country has become increasingly prominent. One of the key points to resolve the contradiction is implementing comprehensive budget performance management.Especially with the increasing demand for high-quality compulsory education from the people, our country's financial compulsory education input is gradually increasing. How to make full and effective use of the funds and avoid wasting requires all local education departments to promote budget performance management actively, especially for compulsory education schools. Based on the above considerations, my study selects SY school in the compulsory education section as the research object. Through reading a large number of relevant domestic and foreign literature, reviewing the public documents from the Ministry of Finance and the Ministry of Education and consulting the public data of the National Bureau of Statistics, I understand the current situation of budget performance management in our country. After that, I conduct field visits and research of SY school, obtain the relevant materials and then, I organize and summarize the obtained materials and data. Through the analysis of the current situation of SY school management, I find that there are some problems in the main body and management process of budget performance management. The problem of management body is mainly reflected in the low level of employee participation. The problems in the management process are reflected in the setting of performance goals, performance operation monitoring, performance evaluation and application of evaluation results. On the base of the existing problems, the author analyzes the causes of the problems and puts forward some countermeasures and suggestions for the improvement of SY school budget performance management. The first is to enhance staff's awareness of budget performance management and promote the participation of all staff. The second is to improve the review mechanism and formulate budget performance targets and indicators scientifically. The third is to implement the whole process supervision of budget performance and increase the external operation supervision. The fourth is improving the budget performance evaluation system to enhance the accuracy of the evaluation results. The fifth is improving the system of applying and disclosing performance evaluation results to enhance the application of the budget performance evaluation results.
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