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论文编号：	15199
作者编号：	2320200653
上传时间：	2024/12/12 10:07:04
中文题目：	H区应急管理局预算绩效管理研究
英文题目：	Research on Budget Performance Management of Emergency Management Bureau in H District
指导老师：	王志红
中文关键字：	预算绩效管理;行政事业单位;应急管理部门
英文关键字：	Budget performance management; Administrative institutions; Emergency management department
中文摘要：	随着我国经济的持续增长与预算改革的不断深化，构建一套科学、高效的预算绩效管理体系已成为提升国家治理能力的关键一环。《预算法》在2018年的全面修订，以及随后发布的《关于全面实施预算绩效管理的意见》，为构建全面规范、标准科学、约束有力的预算绩效管理制度奠定了坚实的法律与政策基础。2022年3月，国务院总理李克强在政府工作报告中再次强调了深化预算绩效管理改革的紧迫性和重要性，这不仅体现了国家对提升财政资金使用效率和透明度的坚定决心，也预示着预算绩效管理将成为未来一段时期内财政改革的重要方向。随着一系列政策文件的密集出台，我国政府部门预算绩效管理体系正逐步走向制度化和规范化，这不仅有助于优化资源配置，还能有效遏制浪费和腐败现象，增强公众对政府财政活动的信任与支持。尽管预算绩效管理的框架已经搭建，但在实际执行层面，行政事业单位对于政策要求的落实程度却参差不齐。这既受到体制机制、人员素质、信息技术应用水平等多种因素的影响，也与各行政事业单位对预算绩效管理理念的理解和重视程度密切相关。因此，对于行政事业单位如何更好地适应并落实预算绩效管理改革要求，需要进行深入细致的调研和分析，找出问题的症结所在，提出切实可行的解决方案。 基于预算绩效管理的发展趋势，本文从预算绩效管理的研究背景及意义出发，在整理总结了国内外相关专家学者关于预算绩效管理研究成果的基础上，依托新公共管理理论和委托代理理论，以H区应急管理局为例，通过运用文献分析、案例分析等研究方法，系统梳理了该局在预算绩效管理方面的实践现状，包括预算绩效目标的设定、执行过程中的监控机制以及事后的绩效评价等关键环节。研究发现，H区应急管理局在预算绩效管理中存在目标设定不合理、监控环节薄弱、评价体系未能发挥作用等问题，这些问题在一定程度上制约了其预算绩效管理效能的发挥。针对暴露出的问题，本文分析原因，尝试运用平衡计分卡等管理工具提出优化方案，期望达到改善H区应急管理局预算绩效管理水平，为其他行政事业单位开展预算绩效管理提供参考、借鉴的目的。
英文摘要：	With the continuous growth of China's economy and the deepening of budget reform, building a scientific and efficient budget performance management system has become a key link in enhancing national governance capabilities. The comprehensive revision of the Budget Law in 2018 and the subsequent release of the Opinions on the Comprehensive Implementation of Budget Performance Management have laid a solid legal and policy foundation for the construction of a comprehensive, standardized, transparent, scientific, and effectively constrained budget performance management system. In March 2022, Premier Li Keqiang once again emphasized the urgency and importance of deepening the reform of budget performance management in the government work report. This not only reflects the country's firm determination to improve the efficiency and transparency of the use of fiscal funds, but also indicates that budget performance management will become an important direction for fiscal reform in the coming period. With the intensive release of a series of policy documents, China's government budget performance management system is gradually moving towards institutionalization and standardization. This not only helps optimize resource allocation, but also effectively curb waste and corruption, and enhance public trust and support for government financial activities. Although the framework for budget performance management has been established, the degree of implementation of policy requirements by administrative institutions varies in practice. This is influenced by various factors such as institutional mechanisms, personnel quality, and information technology application level, as well as closely related to the understanding and emphasis of budget performance management concepts by various administrative institutions. Therefore, it is necessary to conduct in-depth and detailed research and analysis on how administrative institutions can better adapt to and implement budget performance management reforms, identify the crux of the problem, and propose practical and feasible solutions. Based on the development trend of budget performance management, this article starts from the research background and significance of budget performance management. On the basis of summarizing the research results of relevant experts and scholars at home and abroad on budget performance management, relying on the new public management theory and agency theory, taking the H District Emergency Management Bureau as an example, through the use of literature analysis, case analysis and other research methods, systematically sorts out the current practice status of the bureau in budget performance management, including the setting of budget performance goals, monitoring mechanisms during the execution process, and post performance evaluation and other key links. Research has found that the H District Emergency Management Bureau has problems in budget performance management, such as unreasonable goal setting, weak monitoring links, and ineffective evaluation systems, which to some extent constrain the effectiveness of its budget performance management. In response to the exposed problems, this article analyzes the reasons and attempts to use management tools such as the balanced scorecard to propose optimization plans, hoping to improve the budget performance management of the H District Emergency Management Bureau and provide reference and inspiration for other administrative institutions to carry out budget performance management.
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