文档介绍：优化邯郸市财政支出项目绩效评价研究
河北大学硕士学位0>论文优化邯郸市财政支出项目绩效评价研究姓名:赵冰洁申请学位级别:硕士专业:财政学指导教师:孙健夫2011-05
摘要摘要近几年来随着我国社会市场经济体制的建立和完善,公共财政框架已经逐步形成。但长期以来,财政部门将重点一直放在财政收入上,对财政资金的使用效率重视程度不够。随着财政收支规模的不断增大,财政支出效益不高的问题也日益的突出,对资金使用效果以及使用效率监督和考核问题,造成了很多大量的低效投资。因此,财政管理工作也开始转向财政支出管理和提高财政支出效率为重点的方向上。建立财政支出绩效评价体系,不仅是准确、客观、公正的评价和衡量财政支出绩效的基础,也是优化财政资源配置,提高政府效率提供了有利支持。由于项目支出是财政支出的重要方面,财政支出项目是财政支出绩效的重要组成部分,建立完善的项目绩效评价体系显得尤为重要。本文是以邯郸市财政支出项目绩效评价体系为研究对象。将财政支出绩效到财政支出项目绩效理论的一般绩效评价到项目绩效评价分析为基础,并重点强调评价体系中指标的设计是评价体系中的关键环节。通过对邯郸市财政支出项目绩效评价体系的分析,以指标设计方面为角度,以指标层次关系—指标设计阶段—具体指标设计—指标评价尺度—指标权重划分为指标设计环节,发现指标体系中存在的问题。提出解决指标设计方面的方案,进而形成完善的财政支出项目绩效评价的指标体系,为邯郸市财政支出项目绩效评价的完善提供借鉴,也为我国开展财政支出项目绩效阶段性目标提出自己的看法。关键词财政支出财政支出项目绩效评价指标I
Abstract Abstract In recent years, Public Finance framework has been gradually formed with the establishment and improvement of China's social market economy. But for a long time, the financial sector have focused on the financial e, the efficient use of financial resources has not been highly emphasis. With the increasing scale of revenue and expenditure, expenditure lack of high efficiency are also increasingly prominent. Monitoring and evaluation issues of the effect of the funds using, result in a lot of inefficient investment. Therefore, the financial management has begun to shift expenditure management and improve the efficiency of fiscal spending focused direction. Establishment of performance evaluation system expenditures is not only accurate, objective and fair performance evaluation and the basis for financial expenditure measure, but also optimize the allocation of financial resources, and improve government efficiency and provide favorable support. Since the project expenditure is an important aspect of fiscal expenditure, fiscal expenditure is spending an important part of the performance, establish and improve project performance evaluation system is very important. This article is based on performance evaluation system of the financial expenditure of Handan City. Performance of