【作者】 刘玉强；

【导师】 彭国甫；

【作者基本信息】 湘潭大学 ， 行政管理， 2011， 博士

【摘要】 金融市场存在的种种失灵现象决定了政府加强对金融监管的必要性。2008年发端于美国的金融危机演变为全球性的经济危机,问题的根本在于政府金融监管的缺失。在金融全球化的格局下,政府金融监管的重要性日益凸显,提升政府金融监管绩效、加强政府金融监管绩效评估体系建设显得更加突出和重要。然而,我国政府金融监管绩效评估由于起步较晚,发展还很不成熟,对金融监管的绩效评估仅仅停留在合规性审计阶段。因此,充分发挥政府绩效评估的积极作用,跳出传统的预算执行和财务收支审计限制,强化对现行金融监管绩效的分析和评价,既是推进当前金融监管发展的内在要求,也符合金融审计发展的长期趋势。本文通过借鉴国内外较为成熟的政府公共部门绩效评估理论和实践,构建了地方政府金融监管绩效评估指标体系框架,设计了23个分类指标和66个单项指标,对样本政府金融监管绩效进行了实证测评,并有针对地提出了改善地方政府金融监管绩效的对策建议。本文综合运用规范研究和实证研究的方法,探讨了地方政府金融监管绩效评估与改善的基本理论,研究了地方政府金融监管绩效评估的指标体系与方法,提出了改进金融监管绩效的具体对策。首先阐述了地方政府金融监管绩效评估的基础理论,分析了地方政府金融监管绩效的概念,绩效评估的本质、作用和特征及其理论依据。然后对地方政府金融监管及其绩效评估现状的进行分析,梳理了地方政府金融监管的现实做法以及地方政府金融监管绩效评估实践经验。同时在对地方政府金融监管绩效评估反思基础上,构建了地方政府金融监管绩效评估指标体系,包括抵御风险能力指标及外部治理指标。最后对地方政府金融监管绩效评估进行实证研究,选择湖南省金融办作为样本,运用设计的评估指标体系进行实证分析,并根据绩效评估结果提出地方政府金融监管绩效改善的途径及对策建议。加强对地方政府金融监管绩效评估与改善的研究,有助于完善地方政府绩效评估理论和考核体系,从而推动地方政府绩效管理实践的发展,有助于为深化金融监管体制改革提供有益的参考,从而在金融全球化的格局中提升地方政府金融监管能力。本文的主要特色与创新之处在于:将政府绩效评估引入到地方政府金融监管中来,构建一套比较科学的地方政府金融监管绩效评估体系,并通过规范研究和实证研究相结合的方法,对湖南省金融监管机构金融办的监管绩效进行了实证研究,提出了改善地方政府金融监管绩效富有针对性和可操作性的对策建议。更多还原

【Abstract】 A various of failures existed in Financial markets decide the necessity of government’s strengthening financial supervision. In 2008, the financial crisis originated in the United States evoluted into global economic crisis, the root of the problem lies in the lack of governmental financial supervision. In the pattern of the financial globalization, the importance of government financial supervision become increasingly prominent. To enhance the government financial regulation performance and to strengthen government financial regulation performance assessment system construction appears to be more prominent and important. However, as financial regulation performance assesment of China started late,its development is not mature, the performance evaluation of financial supervision just stays at a compliance audit stage. Therefore, taking full advantage of the positive role of government performance evaluation, getting rid of the limitation of traditional budget implementation and the audition of financial revenues and expenditures, strengthening the analysis and evaluation of current financial regulation performance are inherent requirements to push forward the development of financial supervision, also accord with the long-term trend of financial audit development. This article refer to the mature performance evaluation theories and practices in public department around the world to construct the index system structure of the local government financial regulation performance evaluation, design 23 classification index and 66 single parameter, make empirical evaluation for sample government’s financial regulation performance assessment, put forward the countermeasures and proposals to improve local government’s financial regulation performance pertinently.This paper uses empirical and normative research methods comprehensively, discusses the basic theory of the performance evaluation and improvement of local government financial supervision, researches index system and method of the performance evaluation on local government financial supervision, proposes specific measures to improve the performance of financial supervision. Firstly, expounds the basic theory of performance evaluation on the local government financial supervision, analysis the concept of the performance of local government financial regulation, the essence, function and characteristics of performance evaluation, and its theoretical basis. And then analysis the current situation of the local government financial regulation and performance evaluation,comb the reality practices of local government financial supervision and performance evaluation on of local government financial supervision. At the same time, based on the reflection of performance evaluation on local government financial supervision, construct the performance index system of the local government financial regulation, including the ability to resist the risk index and external governance index. Finally, conduct empirical research on performance evaluation of the local government financial supervision, select finance office of Hunan province as a sample, using designed evaluation index system to do an empirical analysis, and then propose the improvement ways and countermeasures on local government financial regulation based on the results of performance evaluation.Strengthening the research on local government’s financial regulation performance evaluation and improvement can contribute to the improvement of lacal government’s performance assessment theory and evaluation system to promote the development of local government performance management practice. So as to provide the beneficial reference for deepening the system reform of financial regulation. Then the ability of local government’s financial supervision be improved in the situation of financial globalization. The main characteristics and innovations of this paper lie in: firstly, it introduced the performance evaluation of government into the local government’s. Secondly, It construct a set of relatively scientific local government’s financial supervision performance evaluation system and did empirical studies on the regulation performance of financial institution of hunan province.regulation.lastly, it promote specific countermeasures with pertinency and operability to improve local government’s financial regulation performance.更多还原