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论文编号：	15256
作者编号：	2320224248
上传时间：	2025/3/5 14:59:44
中文题目：	N省地震局项目支出绩效评价优化研究
英文题目：	Research on the Optimization of Project Expenditure Performance Evaluation in N Earthquake Agency
指导老师：	张继勋
中文关键字：	预算绩效；项目支出；绩效评价；地震系统
英文关键字：	Budget Performance; Project Expenditure; Performance Evaluation; Earthquake Administration
中文摘要：	随着防震减灾事业不断发展，项目支出对于地震工作部门实现职能愈发重要。在财政资金总体紧张和深化零基预算改革的背景下，资金安全和资金使用效益成为项目实施过程中的重点关注要素，优化项目支出绩效评价有利于更好实现公共职能、提升公共资源利用的有效性。 本文为探索机关事业单位项目支出绩效评价的优化方向，通过研究项目支出绩效评价相关的理论文献、国家出台的项目支出绩效评价相关的规范性文件，以N省地震局作为具体案例分析项目支出绩效评价现状，发现目前的评价实践存在无法匹配年度预算、偏离项目实际、评价考核流于形式等问题，无法全面真实反映项目实际产出效益，N省地震局也不适宜采用企业的传统绩效评价方法进行项目支出绩效评价。本文通过进一步分析N省地震局发展战略、现行的成熟考核标准以及地震领域各类标准制度规范，对N省地震局项目支出绩效评价的绩效目标、评价指标、评价标准和有效使用提出符合实际的针对性优化建议。 根据N省地震局项目支出绩效评价的优化研究，本文认为优化后的绩效评价能够在符合文件规范、技术规范等要求的基础上，符合项目实际，更为准确反应项目的实际产出和效益，对于提升N省地震局的绩效管理水平、资金使用效益起到实际作用。本文同时提示了机关事业单位在开展项目支出绩效评价时需要注意预算与战略的匹配、结合系统领域实际、优化评价结果运用等问题，帮助同系统、其它系统机关事业单位高效合理地开展绩效评价工作。
英文摘要：	Continuous development of earthquake prevention and disaster reduction leads to a more important role where projects play in realizing functions of earthquake administration. Under the background of overall tight fiscal funds and deepening zero-based budget reform, fund security and efficiency of using have become the key focus of project implementation. Optimizing the performance evaluation of project expenditures is conducive to better realizing public functions and improving the effectiveness of public resource utilization. In order to explore the way to optimize the performance evaluation of project expenditures in government agencies and institutions, this paper studies the theoretical literature and state-issued normative documents related to performance evaluation of project expenditure, analyzes the current status of the evaluation by taking the N Earthquake Agency as a specific case. It is found that the current evaluation cannot match the annual budget, deviates from the actual project, and the assessment becomes a mere formality, which cannot fully and truly reflect the actual output and benefits of the project. The N Earthquake Agency is also not suitable for using the traditional performance evaluation method of enterprises to evaluate project expenditure performance. This paper further analyzes the development strategy of the N Earthquake Agency, the current mature assessment standards, and various standard system specifications in the field of earthquakes, and makes suggestions on optimizing the performance goals, indicators, standards, and effective application of the project expenditure performance evaluation of the N Earthquake Agency in a practical and targeted manner. Based on the research on the optimization of project expenditure performance evaluation of the N Earthquake Agency, this paper believes that the optimized performance evaluation can meet the requirements of documental and technical specifications, etc., conform to the actual project, and more accurately reflect the actual output and benefits of the project, which will play a practical role in improving the performance management level, the fund use efficiency of the N Earthquake Agency. This paper also reminds that when government agencies and public institutions evaluate project expenditure performance, they need to pay attention to the budget-strategy match, according to current status of specific administration, and optimizing the application of evaluation results, so as to help government agencies and public institutions in the same system and other public sectors to carry out performance evaluation work efficiently and reasonably.
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