陕西省财政专项资金绩效评估监管实证分析与研究

【作者】 王欣；

【导师】 严汉平；

【作者基本信息】 西北大学 ， 政治经济学， 2009， 硕士

【摘要】 财政专项资金绩效评估是指对经过有关部门批准立项,由财政性资金全部投资或部分投资的项目,运用一定的指标、方法,对财政专项支出项目所确定的绩效目标、运营(使用)情况和效益情况等进行综合考评。面对财政专项支出不断增大的情况,如何结合省情,加强财政资金管理,规范财政支出行为,提高财政资金使用效益,进而建立适合我省实际的财政专项资金绩效评估监管制度,是摆在财政管理与财政改革面前的一个重要问题。本文结合笔者近年来在财政监督检查管理工作中的实践,以陕西省财政专项资金项目绩效评估的实例作为依据,分析了当前陕西省财政专项资金绩效评估监督管理中存在的问题,剖析了问题产生的基本成因,指出财政专项资金绩效评估监管制度不健全等是造成财政专项资金绩效评估监管存在问题的主要原因。通过查阅文献、实地调查、比较研究等方法,结合陕西省的实际,提出了进一步完善陕西省财政专项资金绩效评估监督管理的对策与建议。最后,针对涉及财政专项资金的职业技能鉴定补贴资金绩效评价案例进行了实证分析。更多还原

【Abstract】 The special financial fund achievement effect appraisal is a comprehensive assessment on the projects from the following aspects, including the set target of achievement effect, the operational function and the efficiencies of the fiscal expenditure, which are approved and initiated by the department concerned, partially or totally sponsored by financial funds, and which are conducted by employing a given index and adopting a certain methodology. Faced with the unceasingly growing fiscal expenditure, the author strongly feels the urgency to find a way out, that is, how to reinforce the management on financial funds, standardize the expenditure of the funds, improve the efficiency of the funds in the light of specific conditions, say, Shaanxi province to build a system suited to actual conditions for overseeing the assessment on specific financial funds.The author of the thesis has been working in the financial supervision and inspection department for years with rich experience, so the paper is flooded with real examples of performance assessment of special financial funds in Shaanxi Province, which serves as a solid basis for the study. By analyzing the problems existing in the supervision and management over the special financial fund achievement effect appraisal and the reasons from the root, the paper points out that the main reasons behind the problems in assessment are the deficiency in the supervision system and the like. Furthermore, it targets on the problem solving with the consideration of the real situation in Shaanxi Province, which comes out with some of the solutions to deal with the problems in the supervision and management and some rational suggestions, based on sufficient reference of relative documents, on-site investigations, contrastive and comparative studies and so on. Finally, the thesis gives an all-rounded analysis on the cases related to the allowance fund achievement effect of vocational skills/ techniques’ identification.更多还原