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论文编号：	13778
作者编号：	2320190713
上传时间：	2023/3/10 15:08:20
中文题目：	W单位项目预算绩效评价指标体系优化研究
英文题目：	Optimization of Project Budget Performance Evaluation Index System In W Institution
指导老师：	边泓
中文关键字：	预算绩效评价;预算绩效评价指标体系;行政事业单位
英文关键字：	Budget performance evaluation;Budget performance evaluation index system;Public institutions
中文摘要：	党的十九大明确指出“建立全面规范透明、标准科学、约束有力的预算制度，全面实施绩效管理，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，构建全过程预算绩效管理体系。”预算绩效评价作为预算绩效管理的关键环节，主要通过预算绩效评价指标体系计算出的分数来反映预算绩效。为了得到更加准确的评价结果，为预算单位提供更精准的预算分配决策依据，更好发挥财政预算资金使用效益，助力政府单位履职能力提升，本文针对行政事业单位的预算绩效评价指标体系展开研究。 本文以T市的W事业单位为例，对其预算绩效评价工作进行了深入分析，发现项目预算绩效评价分数是财政资金在W单位内不同项目间进行配置的主要依据。因此，一套科学合理的预算绩效评价指标体系不但能保障预算绩效评价工作顺利开展，而且能为W单位预算分配决策提供合理依据。 本文选取了W单位的“社会治理信息化”项目作为研究对象，对单位经常性开展的基础设施建设类项目进行研究。基于案例分析，找到预算绩效评价结果与项目预算绩效目标实现情况的矛盾，并追根溯源发现项目预算绩效评价指标体系存在的三大问题：评价指标的设置问题；评价指标的计算因子匹配问题；评价指标的权重分配问题。为了解决上述问题，本文运用了会计核算“配比原则”思想，针对上述问题重新设置了项目不同阶段的评价指标；完善了评价指标的计算因子；重新分配了评价指标的权重。通过以上措施，W单位重新构建了项目的预算绩效评价指标体系，为单位提供更精准的资源分配决策依据、提高财政预算资金使用效益奠定了坚实的基础。
英文摘要：	The 19th National Congress of the Communist Party of China clearly pointed out that "We should establish a comprehensive, standardized, transparent, scientific and binding budget system, fully implement performance management, strengthen budget performance evaluation in advance, budget performance monitoring in the process and budget performance evaluation after the event, and build a budget performance management system throughout the process." As the key link of budget performance management, budget performance evaluation is presented as the budget performance evaluation index system. In order to give better play to the use efficiency of financial budget funds, provide budget units with more accurate budget allocation decisions, and help government units improve their ability to perform their duties, this paper conducts research on the budget performance evaluation index system of administrative institutions. This paper takes W public institution in T city as the research object, analyzes their budget performance evaluation, and finds that the results of project budget performance evaluation are the main basis for efficient allocation of financial funds among different projects in W institution. Therefore, a set of scientific budget performance evaluation index system can not only ensure the smooth implementation of budget performance evaluation, but also provide a reasonable basis for W institutiont's budget allocation decisions. This paper selects the "Social Governance Informatization" project of W institution as a representative to study the infrastructure construction projects frequently carried out by the unit. Based on case analysis, find out the contradiction between the budget performance evaluation results and the realization of project performance objectives, and trace back to the source to find three major problems in the project budget performance evaluation indicator system: the setting of evaluation indicators; The calculation method of evaluation index and the weight distribution of evaluation index. In order to solve the above problems, this paper uses the idea of "matching principle" of accounting, and resets evaluation indicators at different stages for the above problems; The calculation method of evaluation index is improved; The weight of the evaluation index was reallocated. Through the above measures, W institution has rebuilt the budget performance evaluation index system of the project, laying a solid foundation for providing a more accurate basis for resource allocation decisions and improving the use efficiency of financial budget funds.
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