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论文编号：	9616
作者编号：	2120152927
上传时间：	2017/12/7 21:18:58
中文题目：	T市财政局民航发展财政专项支出绩效评价研究
英文题目：	Research On The Performance Evaluation Of Civil Aviation Development Special Financial Expenditure In T City’s Bureau of Finance
指导老师：	梅丹
中文关键字：	绩效评价；财政专项支出；民航发展
英文关键字：	performance evaluation；special financial expenditure；civil aviation transportation
中文摘要：	财政专项支出绩效评价是近年来国家政府公共支出管理的一项重要制度。其目的是通过对财政专项支出的效果与结果进行多维度的系统评价，形成一种既重过程、更重结果管理理念和管理方式，以此倒逼财政资金使用单位、资金管理单位提高行政运行效率、财政资金使用效率和公共服务水平，力求花尽量少的钱、办尽量多的事，向社会公众提供更多、更好的公共产品和服务。推进财政专项支出绩效管理，是推进财政体制改革的重要抓手，也是财政管理科学化、精细化、法制化的迫切要求，对于加快经济发展方式转变和构建和谐社会，促进高效、法制、透明政府建设具有重大意义。近年来，T市各行政区、财政部门及有关机构积极研究探索财政专项支出绩效管理工作，对各种不同类型的财政专项支出进行绩效评价试点工作，均取得了一定成效。但从总体上看，T市财政专项支出绩效评价工作仍处于较早期的起步发展阶段，思想认识上还有不足，制度建设缺乏前瞻性，绩效评价指标体系不够完善，绩效评价范围过窄，绩效评价人员专业水平较低，与国家要求相比还存在较大差距。本文通过分析和研究T市民航发发展财政专项支出项目绩效评价工作的背景、意义、目标、相关指标、评价过程以及评价结论，归纳提炼T市民航发展财政专项支出绩效评价工作所存在的问题，提出切实可行的建议，为提升T市财政专项支出绩效评价工作提供借鉴。
英文摘要：	Special financial expenditure performance evaluation is very popular in recent years in western countries. The government public expenditure management is an important system. Its core is to evaluate the public expenditure management goal, result and effectiveness. The aim is to improve the efficiency of government, public funds and service level. The special financial expenditure performance evaluation is an important measurement of the reform of administrative system, a key to push forward the reform of fiscal system, an request of financial management. Special financial expenditure performance evaluation is driven by final outcomes, evaluation and supervision. Government should pay more attention to the financial budget and result. Government should make every effort to spend less money and do more things, as far as the expectation of public. Government should provide more and better public products and service. Government should make more pragmatic and efficient government behavior to improve the budget management level, to increase unit expenditure responsibility, to improve the quality of public service, to optimize the distribution of public resources, to save the cost of public spending. The CPC central committee and state council care the special financial expenditure performance evaluation work. They know the importance of it. They do their best to deepen reform of fiscal system and establish a performance evaluation system, to improve the use of budget and the government's work efficiency. In recent years, different departments in T city actively have explored the special financial expenditure performance evaluation work, to carry out the performance evaluation by multiple types of work. And T city has achieved some results. But the special financial expenditure performance evaluation work of T city is still in a lower early start stage. The effort of T city is far from enough. The system construction has a big lag. The index system is not complete. The staff has narrow scope of performance evaluation, and their professional ability is not enough. There is a big gap compared with the requirement of central government. This paper aims at the special performance analysis and research of T city civil aviation development evaluation project, evaluation process，evaluation background and conclusion. By exploring the deep secondary causes, this paper in order to make feasible suggestions.
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