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论文编号：	9538
作者编号：	2120152911
上传时间：	2017/12/7 9:43:12
中文题目：	J财政拨款事业单位的预算绩效评价研究
英文题目：	A Study on Budget Expenditure Performance Evaluation of J-Financial Appropriation Units
指导老师：	周宝源
中文关键字：	财政拨款事业单位;预算管理;绩效评价
英文关键字：	Financial allocation institutions;budget management;performance evaluation
中文摘要：	预算作为政府部门实施其管理职能的工具，在针对公共资源进行合理分配的过程中起到了至关重要的作用。政府部门进行预算绩效评价活动产生的效益，不仅是财政资金充分发挥其效用的体现，也是国家长久稳定发展的有力保障。预算绩效管理是政府部门预算绩效评价活动中的重要环节，它是一种以预算支出为导向的预算绩效评价模式，强调了预算资金在支出过程中发挥的责任和效率，在编制、执行、监督预算的过程中重点关注资金产出的效益，以此来判断政府部门的服务质量和水平，尽可能利用较少的财政资金，向社会公众提供更多更好的公共产品与服务，让政府的公共行为更加的务实高效，推进预算绩效管理，有利于提升政府部门预算绩效评价水平、增强预算资金支出责任意识，也是政府部门科学化、精细化管理的重要内容。预算绩效评价是预算绩效管理的重中之重，它是政府部门根据设定的绩效目标，运用科学合理的绩效评价指标、评价标准和评价方法，对财政支出的经济性、效率性和效益性进行客观、公正的评价。中央政府一直以来也高度重视预算绩效管理工作，多次强调要深化预算体制改革，近年来，各级财政部门和预算单位按照党中央、国务院的要求和财政部的部署，积极研究探索预算绩效管理工作，开展预算绩效评价试点，取得了一定成效。但从总体上看，我国的预算绩效管理工作仍处于起步阶段，制度评价体系建设相对滞后，与党中央、国务院对加强预算绩效管理的要求还有一定的差距。因此，推进预算绩效管理，已成为当前和今后财政预算绩效评价工作的重要内容。 目前，国内外学者对于政府部门预算方面的研究相对较少，对其绩效评价体系建设问题的研究更是少之又少，本文通过分析J财政拨款事业单位预算绩效评价的背景，从其预算绩效评价现状入手，提出其在财政预算绩效评价体系中存在的问题和成因，利用相关理论和方法，对其预算绩效评价机制的指标体系、评价体系及制度体系建设进行研究，在结合国内外预算绩效评价经验基础上，提出规范化指标体系、建立预算评估机制、健全制度等完善其预算绩效评价体系的建议，以期进一步深化部门预算改革，规范预算编制部门的行为。
英文摘要：	The budget, as a tool for government departments to implement their management functions, plays a vital role in the rational allocation of public resources. Government departments to carry out budget performance evaluation activities of the benefits, not only the financial resources to fully play its effectiveness embodied, but also the country's long-term stable development of a strong guarantee. Budget performance management is an important link in the budget performance evaluation of government departments. It is a kind of budget performance-oriented budget performance evaluation model, which emphasizes the responsibility and efficiency of budget funds in the process of expenditure. In the preparation, implementation and supervision The budget process focuses on the effectiveness of capital output in order to judge the quality and level of government services, as far as possible the use of less financial funds to the public to provide more and better public goods and services, so that the Government's Public action is more pragmatic and efficient, to promote the budget performance management, is conducive to improving the level of government budget performance evaluation, and enhance the sense of responsibility for budget expenditure, but also the government departments of scientific and meticulous management of the important content. Budget performance evaluation is the most important task of budget performance management. It is based on the performance objectives set by the government departments, the use of scientific and rational performance evaluation indicators, evaluation criteria and evaluation methods, the financial expenditure of the economy, efficiency and efficiency Conduct an objective and impartial evaluation. The central government has always attached great importance to budget performance management work, repeatedly stressed the need to deepen the reform of the budget system, in recent years, the financial departments and budget units at all levels in accordance with the requirements of the CPC Central Committee and the Ministry of Finance and the deployment of active research to explore the budget performance management Work, to carry out budget performance evaluation pilot, and achieved certain results. But on the whole, China's budget performance management work is still in its infancy, the system of institutional evaluation system is lagging behind, and the CPC Central Committee and State Council to strengthen the budget performance management requirements there is a certain gap. Therefore, to promote the budget performance management, has become the current and future budget performance evaluation of the important content. At present, the domestic and foreign scholars have relatively few researches on the budget of government departments, and the research on the construction of performance evaluation system is very few. By analyzing the background of budget performance evaluation of J finance and public institutions, This paper puts forward its problems and causes in the performance evaluation system of the budget and budgets, and uses the relevant theories and methods to study the index system, evaluation system and system construction of the budget performance evaluation mechanism. In the combination of domestic and international budget performance On the basis of evaluation experience, put forward the standardized index system, the establishment of budget evaluation mechanism, improve the system to improve its budget performance evaluation system recommendations, with a view to further deepen the departmental budget reform, standardize the behavior of the budget department.
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