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论文编号：	15242
作者编号：	2320224199
上传时间：	2024/12/16 14:24:40
中文题目：	S乡财政预算绩效管理优化案例研究
英文题目：	Case Study on the Optimization of Performance Management of S Township''''s Fiscal Budget
指导老师：	李元
中文关键字：	基层政府；财政预算；绩效管理；预算绩效
英文关键字：	Local government; Fiscal budget; Performance management; Budget performance
中文摘要：	基于S乡的财政预算绩效管理，本文通过深入的理论研究与实证分析，探讨了提升基层政府财政预算绩效的策略与实践。文章首先回顾了国内外关于财政预算绩效管理的研究，以明确概念界定和理论基础，特别是绩效管理理论、委托代理理论和公共选择理论，为进一步研究提供理论支持。接着，运用文献综述、案例分析和实地调研等多种方法，详细分析了S乡财政预算绩效管理的现状，包括管理流程、绩效评估和监督机制，并从中总结出其有效做法和存在的不足。 本文通过对S乡财政预算绩效管理的深入研究，揭示了其在实施绩效管理中的成就、面临的问题及其成因，并提出了相应的优化建议。研究发现，S乡在财政预算绩效管理方面取得了一定进展，逐步建立了较为完善的预算绩效一体化管理体系，提升了财政资金的使用效率和管理透明度。然而，实证调查显示，S乡仍面临预算编制与绩效目标设定脱节、预算执行监控与反馈机制不完善、资金使用效率低下、绩效评估未充分发挥作用以及政策反馈与改进机制滞后等问题。针对这些问题，本文提出了四项优化策略，包括改进预算编制流程、强化预算执行监控、提升资金使用效率、健全绩效评估体系。通过这些优化措施，S乡可进一步提升财政管理的科学性、透明度和绩效导向，促进财政资源的高效配置与公共服务水平的提升。 本文希望通过对S乡财政预算绩效管理的深入分析与改进建议，为同类地区提供实践借鉴和理论支持，进而推动基层政府财政预算绩效管理的优化和高效运行。这不仅有助于提升公共资源的使用效益，还将促进地方经济社会的健康发展。
英文摘要：	Based on the performance management of S Township's fiscal budget, this paper explores the strategies and practices to enhance the of the fiscal budget of the grassroots government through in-depth theoretical research and empirical analysis. The article first reviews the research on fiscal budget performance management at home and abroad clarify the conceptual definitions and theoretical foundations, especially the performance management theory, principal-agent theory, and public choice theory, to provide theoretical support for further research. Then by using various methods such as literature review, case analysis, and field research, the paper thoroughly analyzes the current situation of S Township's fiscal budget performance management, the management process, performance evaluation, and supervision mechanism, and summarizes its effective practices and existing problems. Through in-depth research on the performance management of S Township fiscal budget, this paper reveals its achievements, problems, and causes in implementing performance management, and puts forward corresponding optimization suggestions. The research finds that S Township has certain progress in the performance management of its fiscal budget, gradually establishing a relatively complete integrated budget performance management system, which has improved the efficiency and transparency of fiscal fund. However, empirical investigations show that S Township still faces problems such as disconnection between budget preparation and performance target setting, imperfect budget execution monitoring and feedback mechanisms, fund usage efficiency, failure of performance evaluations to fully play their role, and lagging policy feedback and improvement mechanisms. In response to these problems, the paper proposes optimization strategies, including improving the budget preparation process, strengthening budget execution monitoring, enhancing fund usage efficiency, and perfecting the performance evaluation system. Through these optimization, S Township can further enhance the scientificity, transparency, and performance orientation of its fiscal management, promoting the efficient allocation of fiscal resources and the improvement of public levels. This paper hopes to provide practical references and theoretical support for similar regions through in-depth analysis and improvement suggestions on the performance management of S Township's fiscal budget thereby promoting the optimization and efficient operation of the fiscal budget performance management of grassroots governments. This not only helps to improve the efficiency of public resource utilization but also promotes healthy development of local socio-economy.
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