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| 论文编号： | 15504 | |
| 作者编号： | 2320224274 | |
| 上传时间： | 2025/6/13 12:48:35 | |
| 中文题目： | T市引入第三方参与财政拨款类项目绩效评价优化研究 | |
| 英文题目： | Research on the Optimization of Performance Evaluation of Financial Allocation Projects by Introducing Third Parties in T Province | |
| 指导老师： | 黄福广 孟祥军 | |
| 中文关键字： | 财政支出；绩效评价；第三方机构 | |
| 英文关键字： | Fiscal expenditure; performance evaluation; third-party institutions | |
| 中文摘要： | 随着财政收入的紧缩趋势，政府预算绩效的管理标准变得更为严格，传统的自我评估式财政支出绩效评价模式已经无法满足当前社会经济发展的实际需要。因此，许多省市地方财政部门纷纷采取行动，引入会计师事务所等第三方评价机构来具体实施财政支出绩效评价工作。在这一宏观背景下，第三方机构的介入显著提升了预算资金的使用效率，促进了财政资源的合理配置，并增强了政府公共服务的质量。 | |
| 英文摘要： | With the tightening trend of fiscal revenue, the management standards for government budget performance have become stricter, and the traditional self-assessment based fiscal expenditure performance evaluation model can no longer meet the actual needs of current social and economic development. Therefore, many local finance departments in provinces and cities have taken action to introduce third-party evaluation agencies such as accounting firms to specifically implement performance evaluation of fiscal expenditures. In this macro context, the intervention of third-party institutions has significantly improved the efficiency of budget fund utilization, promoted the rational allocation of financial resources, and enhanced the quality of government public services. | |
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