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论文编号：	14182
作者编号：	2320213930
上传时间：	2023/12/7 18:44:04
中文题目：	D 市 S 部门预算绩效管理研究
英文题目：	Research on budget performance management of Department S in D City
指导老师：	张继勋
中文关键字：	预算绩效管理；绩效指标；绩效评价
英文关键字：	Budget performance management; Performance indicators; Performance evaluation
中文摘要：	我国正处在经济高质量发展取得新突破的关键时期，但是目前在经济下行压力背景下，公共支出增长与财政收入下降矛盾日益凸显，这要求我们必须进一步加强财政支持，并对财政资金加强绩效管理，以解决当前收支困境。为了使财政资金使用效率更高，适应市场经济和政府转变职能的要求，我国在20世纪初开始进行有关预算绩效管理的一系列改革。2003年，中央十六届三中全会上提出了开展预算支出绩效评价工作，随后在各地展开试点。2018年，中共中央、国务院提出要在3至5年内构建全覆盖、全过程、全方位的预算绩效管理体系。总体上看，我国的预算绩效管理工作稳步推进。但是由于预算绩效改革开展的时间尚短，预算部门在此领域还存在一些落实层面的困境，比如单位对于预算绩效指标设置、绩效监控与评价等认识不足等。对这些正在改革进程中的预算部门进行深入研究，找出症结所在，能够由点及面更加全面地了解当前基层单位实行预算绩效管理的困境，无论是对预算绩效改革进程，还是对优化具体部门的预算绩效管理都有十分重要的意义。 本文以全面预算管理的基础理论知识和实践为出发点，以D市S部门预算绩效管理的现状为案例开展研究。详细阐述了D市S部门全面实施预算绩效管理的政策背景和管理现状，并深入分析了实施过程中的预算绩效指标设立不合理不规范，预算绩效监控运行及绩效评价结果运用力度不足，预算绩效评价出现“两低一高”困境等问题。针对这些问题，我们进一步探讨了其产生的深层次原因，并针对D市S部门如何更好地全面实施预算绩效管理提出了有针对性的措施建议和优化方案，希望能为行政部门的预算绩效管理改革提供有益的参考。
英文摘要：	China is in a critical period of new breakthroughs in high-quality economic development, but at present, in the context of downward pressure on the economy, the contradiction between the growth of public expenditure and the decline of fiscal revenue is becoming increasingly prominent, which requires us to further strengthen fiscal support and strengthen performance management of fiscal funds to solve the current dilemma of revenue and expenditure. In order to make the use of financial funds more efficient and meet the requirements of the market economy and the transformation of government functions, China began to carry out a series of reforms related to budget performance management at the beginning of the 20 th century. In 2003, the Third Plenary Session of the 16th Central Committee of the CPC Central Committee proposed to carry out the evaluation of budget expenditure performance, and then launched a pilot project in various places. In 2018, the Central Committee of the Communist Party of China and the State Council proposed to build a full-coverage, full-process, and all-round budget performance management system within 3 to 5 years. On the whole, China's budget performance management work has made steady progress. However, due to the short time for the budget performance reform, there are still some difficulties at the implementation level in this field, such as the lack of understanding of the setting of budget performance indicators, performance monitoring and evaluation. Conducting in-depth research on these budget departments that are in the process of reform, finding out the crux of the problem, and being able to have a more comprehensive understanding of the current dilemma of implementing budget performance management in grassroots units from point to point, is of great significance to both the process of budget performance reform and the optimization of budget performance management of specific departments. Based on the basic theoretical knowledge and practice of comprehensive budget management, this paper takes the current situation of budget performance management of department S in city D as a case study. This paper elaborates on the policy background and management status of the comprehensive implementation of budget performance management in the S department of D city, and deeply analyzes the unreasonable and non-standard establishment of budget performance indicators in the implementation process, the insufficient application of budget performance monitoring and performance evaluation results, and the dilemma of "two lows and one high" in budget performance evaluation. In view of these problems, we further explore the deep-seated reasons for their occurrence, and put forward targeted measures and optimization plans for how to better implement budget performance management in the S department of D city, hoping to provide a useful reference for the budget performance management reform of the administrative department.
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