【作者】 李尽法；

【导师】 吴育华； 杜纲；

【作者基本信息】 天津大学 ， 管理科学与工程， 2009， 博士

【摘要】 绩效预算是一种新的财政预算理念和方法,它把市场经济的一些基本理念融入公共财政管理之中,能够有效降低政府提供公共品的成本,提高财政支出的效率。美国等OECD国家实施的绩效预算已经取得显著成效,绩效预算的优越性已经表现出来。但是当前绩效预算的理论研究和实践存在不足:缺乏系统的运行机制研究、宏观政策和微观管理之间缺乏技术工具作为连接桥梁、定量的决策分析和效率评价缺乏。本文的研究丰富了绩效预算理论,从实践与理论结合的角度出发对绩效预算和项目绩效预算进行研究,并从定量的角度分析项目绩效预算,为我国实施绩效预算提供对策和措施。论文首先阐述了绩效预算及项目绩效预算的理论研究与应用现状,在此基础上本文研究工作主要集中在以下几个方面:第一,提出绩效预算的运行机制和绩效预算运作的三个层次。系统的分析了影响绩效预算运行的内外因素和配套制度,构建了绩效预算运行机制系统模型。并且针对项目绩效预算进行分析,分析了项目绩效预算的基本分类和实施绩效预算的管理流程与层次。第二,分析了项目绩效预算决策的权限配置和决策分析的层次,构建决策权限配置格局模型,建立了决策指标体系,并阐述了进行决策时的数学模型和方法。第三,基于DEA方法分析公共财政支出项目绩效预算的相对静态效率,静态效率评价可以对非持续性的一次性投资项目进行评价,也可以对可持续性多年度项目中的一个年度进行评价。本文对静态效率评价的指标体系、评价模型和评价步骤进行了研究。第四,文章基于Malmquist指数方法对持续性多年度的公共支出项目进行动态效率分析,为项目绩效预算决策和执行部门提供参考和建议。并结合中国财政科技支出项目进行实证分析。第五,提出加快实施项目绩效预算和提高项目绩效预算效率支出效率的政策措施。加快实施绩效预算制度主要的配套措施包括政府预算会计制度改革,绩效预算的法律保障,信息化平台搭建,绩效预算管理的科学方法与技术,财政管理及其相关专业技术人才及培训。最后对全文进行总结,总结了本文研究的主要工作和创新之处,提出未来的研究方向和重点。更多还原

【Abstract】 Performance Budget is a new budget concept and approach,it’s incorporate the basic theory of market economy the into the management of public finances. Performance Budget can effectively reduce the cost of the provision of public goods, and improve the efficiency of fiscal expenditure. The United States and other OECD countries to implement the Performance Budget have achieved remarkable results. But on the theory and practice of Performance Budget, there are some shortcomings. Performance Budget lacks the system operating mechanism and quantitative analysis of the decision-making. Moreover, Between the Macro-policy and Micro-management need Management Tools connection them. The research of this dissertation has enriched the theory of Performance Budget. Based on the theory and practice, the dissertation studies the Performance Budget and the Projects of Performance Budgeting. Synchronously, the dissertation analyzes the Projects of Performance Budget on the Quantitative contents. These studies provide proposals and measures for China to implement Performance Budget.The dissertation analyzes the theory and the practical application of Performance Budget, and expatiated on the status quo of this study. The main theses of the study are as follows:Firstly, it putts forward the function mechanism and three levels of performance budget on the base of theoretical review, analyses its influence factors and correlation systems, then builds up function system model and analyses the classification management flow and levels of performance budget.Secondly, it states the power allocation and decision analysis levels, and builds up decision index system, its model and methods. Moreover, it points out that the expenditure decision of program performance budget is a public selection procedure, which allocates limited sources to different programs and maximizes society effects and economics effects. It expatiated on the decision-making at the time of mathematical models and methods.Thirdly, it analyses the using efficiency of public finance expenditure program performance budget based on DEA method to valuate each expenditure budget’s static efficiency. This dissertation has studied the Index System, Evaluation Model and Evaluation steps of static efficiency.Fourthly, it analyses the dynamic efficiency of public finance expenditure program performance budget based on Malmquist index method to provide reference and advice to decision and execution department, and analyses it empirically combined with Chinese financial scientific expenditure program.Fifthly, It putts forward the policy advices and measures of improving program performance budget and its expenditure efficiency. The main measures are Accounting System, Legal system, Information Platform, The management of the scientific method and management tools, Professional and technical personnel and training them.Finally, it concludes the whole paper, emphasizes its creation and the research direction and points in the future.更多还原