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论文编号：	15241
作者编号：	2320224270
上传时间：	2024/12/16 11:12:03
中文题目：	基于“5E”框架的A镇乡村振兴专项资金绩效评价指标体系的优化研究
英文题目：	Research on the Performance Evaluation System of Rural Revitalization Funds in Town A
指导老师：	李元
中文关键字：	乡村振兴专项资金;绩效评价;“5E理论”；层次分析法
英文关键字：	Special Fund for Rural Revitalization; Performance evaluation; 5E Theory "; Analytic Hierarchy Process
中文摘要：	党的二十大报告中明确提出“全面实施财政支出绩效管理”,这为乡村振兴专项资金的绩效评价工作指明了方向，乡村振兴战略的实施体现了国家对于解决“三农问题”的重视程度，绩效评价工作对专项资金的使用效益发挥重要指导作用，对优化资源配置，整合资金资源也十分关键。绩效评价指标体系的构建和优化工作是绩效管理的重要依据,更全面更科学的指标体系能有效提高资金使用效率，提高绩效管理水平。 本文借鉴参考了脱贫攻坚时期扶贫资金研究的有关文献和国内学者对乡村振兴战略相关理论成果的有关研究文献，以地方政府制定的乡村振兴专项资金管理办法为依据,对指标体系的优化进行研究。本文选取了河北省C县A镇为案例,发现了目前指标体系存在的问题,对原因进行深入的研判和分析,运用了“5E”理论来优化新的指标体系,运用新的绩效评价指标体系,重新对A镇专项资金的绩效管理工作评分,并与原有评价体系对比分析。最后用新指标体系对A镇进行应用评价,将评价结果进行综合分析和研判,用结果反馈的机制调整乡村振兴专项资金的分配使用和绩效管理，对A镇乡村振兴实际工作的实施方向和规划管理提供参考和借鉴。 本文应用优化后的指标体系对A镇进行绩效评价后,根据评价结果,发现A镇存在产业振兴发展受限、基础设施建设不足、脱贫人口防返贫能力提升保障不足等突出问题，并对提出针对性的解决策略。最后,对绿色产业发展和生态环境宜居满意度的测评,也证实了优化后的指标体系对乡村振兴专项资金在可持续发展方面有更积极的指导作用,并在定性和定量指标的内容更新和权重优化后一定程度上克服A镇原乡村振兴专项资金绩效评价指标体系存在的问题，更贴合A镇乡村振兴的实际工作，为今后其他财政资金绩效评价提供借鉴，对提高乡村振兴专项资金的使用效益和乡村振兴战略的保障实施和稳步推进具有重要的理论意义和现实意义。
英文摘要：	The report of the 20th National Congress of the Communist Party of China clearly put forward the "full implementation of fiscal expenditure performance management", which pointed out the direction for the performance evaluation of special funds for rural revitalization, and the implementation of the rural revitalization strategy reflects the country's attention to solving the "three rural problems", and the performance evaluation work plays an important guiding role in the use of special funds, and is also very critical to optimizing the allocation of resources and integrating financial resources. The construction and optimization of the performance evaluation index system is an important basis for performance management, and a more comprehensive and scientific index system can effectively improve the efficiency of fund use and improve the level of performance management. Based on the relevant literature on poverty alleviation funds in the period of poverty alleviation and the relevant research literature on the theoretical achievements of rural revitalization strategy by domestic scholars, this paper studies the optimization of the index system based on the management measures of special funds for rural revitalization formulated by local governments. This paper selects town A in C county of Hebei Province as a case, finds the problems existing in the current index system, conducts in-depth research and analysis of the reasons, uses the "5E" theory to optimize the new index system, uses the new performance evaluation index system, re-scores the performance management of special funds in town A, and compares and analyzes it with the original evaluation system. Finally, the new index system was used to evaluate the application of town A, the evaluation results were comprehensively analyzed and judged, and the allocation and use of special funds for rural revitalization and performance management were adjusted by the mechanism of result feedback, so as to provide reference and reference for the implementation direction and planning and management of the actual work of rural revitalization in town A. Based on the evaluation results, this paper uses the optimized index system to evaluate the performance of town A, and finds that there are outstanding problems in town A, such as limited industrial revitalization and development, insufficient infrastructure construction, and insufficient guarantee for the improvement of the ability of the poverty alleviation population to prevent poverty return, and proposes targeted solutions to solve them. Finally, the evaluation of the satisfaction with the development of green industries and the livability of the ecological environment also confirms that the optimized index system has a more positive guiding role in the sustainable development of the special fund for rural revitalization, and overcomes the problems existing in the performance evaluation index system of the original special fund for rural revitalization in town A to a certain extent after the content update and weight optimization of qualitative and quantitative indicators, which is more in line with the actual work of rural revitalization in town A and provides reference for the performance evaluation of other financial funds in the future. It is of great practical significance to improve the efficiency of the use of special funds for rural revitalization and to ensure the implementation and steady progress of the rural revitalization strategy.
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