【作者】 黎鹭红；

【导师】 林致远；

【作者基本信息】 厦门大学 ， 财政学， 2007， 硕士

【摘要】 绩效预算作为一种新型的财政效率评价与改进技术,正在逐步得到推广和应用,并且日益成为当前公共部门管理工具箱中的一件有力武器。本文试图在介绍发达国家关于绩效预算的研究和实践成果的基础上,对我国推行绩效预算的可行性问题进行较为系统的研究。本文首先对国外关于绩效预算的理论发展及实践发展进行综述性评介。在理论研究层面,较为突出的是关于绩效预算的实施依据的研究,这主要包括委托—代理理论、官僚经济理论、X-低效率理论等。在此基础上,本文对我国政府预算改革的进展情况加以探讨,指出了我国当前预算管理存在的一些问题,包括财政支出效率不高,现行预算编制制度缺乏科学性,预算监督体系还不健全、不完善等。根据这些存在的问题,提出我国实施绩效预算的必要性与可行性。最后,本文提出我国建立绩效预算制度的一些对策,主要有:建立有效的绩效评估体系,加强预算编制的科学性,完善预算监督机制,实行部分权责发生制,等等。本文的主要贡献是,通过国内外相关文献广泛深入的了解,总结了绩效预算的基本原理。通过借鉴国外实行绩效预算所取得的经验,并结合我国具体情况,分析推行绩效预算的必要性及可行性。在此基础上,对我国如何推行绩效预算提出相应的建议。更多还原

【Abstract】 Performance budgeting is expanded and utilized gradually as a new kind of fiscal efficiency evaluation and improvement of technique. And then it has increasingly become a powerful weapon of public management department in the toolbox. Referring to the research on performance budgeting and achievements of practice from all over the world, this dissertation attempts to have a systemic research on this topic.In the dissertation, the author first gives a systemic retrospect on the theories and implementation of performance budgeting oversea. From theoretical research level, the author points out the theories-based are the most important: the principal-agent theory, the bureaucrat economic theory and the x-low efficiency theory. Secondly, based on these, the author analyzes the process of reforming budget in China during these years. And then, pointing out the main disfigurements of budget system: the low-efficiency of public fiscal expenditure, the lack of scientific ways of budget-workingout and imperfections of intendance institution. According to these problems, the author takes out the necessity and feasibility of practicing the performance budgeting. At last, pointing out some policy advice: the establishment of an effectual system of performance evaluation, strengthening scientific preparation of the budget, the improvement of intendance institution, partial accounting based on responsibility and so on.The main contribution of the dissertation is: after comprehending the correlative research all over the world, the author summaries the basic theories of the performance budgeting. And then, according to achievements and experience that western developed countries have gained, the author analyzes the necessity and possibility of implementation the performance budgeting. From above, the author puts forward some advice on carrying out the performance budgeting in China.更多还原