【作者】 单晓敏；

【导师】 孙文基；

【作者基本信息】 苏州大学 ， 财政学， 2013， 博士

【摘要】 从2008年受美国次贷危机影响开始,我国的经济发展所面临的问题越来越多。从表面上看,全球经济一体化使得我国经济受外来危机的影响越来越深。实际上,经济体制、经济发展方式上一些长期得不到解决的问题,制约了我们抵御风险、化解危机的能力。对财政绩效不够关注、没有采取有效措施提高财政绩效就是突出的一个问题。2005年以来,财政部、一些省市开展了财政支出绩效评价工作,近年来,一些地方将财政支出绩效管理从事后环节前移到事前环节,变事后评价为事前绩效目标管理,财政支出绩效管理工作取得了明显的进展。但是财政支出绩效管理不够规范、技术水平不高、结果应用不充分、绩效考核不力等问题仍然突出,需要深入研究加以解决。本文从理解财政支出绩效管理理论依据入手,说明了财政支出绩效管理对于贯彻落实科学发展观、促进政府转型、完善财政管理、缓解收支矛盾、提高财政透明度和加强廉政建设的重要作用。其次,回顾了西方主要发达国家财政支出绩效管理的产生与发展,重点介绍了西方发达国家财政支出绩效管理的法制化、财政支出绩效管理与绩效预算的有机结合、财政支出绩效管理的计划性、绩效信息的公开性。再次,论文介绍了财政部开展的中央部门财政支出绩效评价、国际金融贷款项目绩效评价、预算绩效管理制度建设等情况,以及江苏、广东、浙江财政支出绩效管理制度建设、绩效管理基础建设、绩效目标管理、绩效评价、绩效管理结果应用、财政绩效信息公开等情况。通过实证分析,论文指出了我国财政支出绩效管理存在的问题,主要是绩效管理理念有待深入人心、财政支出绩效管理缺乏法律保障、财政支出绩效管理框架体系不健全、绩效评价指标不够科学和完善、财政管理体制不适应绩效需要、绩效管理考核与结果应用力度不够等。为解决这些问题,论文提出了制定财政支出绩效管理战略规划、建立健全财政支出绩效管理组织体系、构建财政支出绩效管理业务框架、设计财政支出绩效管理推进路径等工作思路,并从建立健全财政支出绩效管理制度体系、制定部门预算绩效规划、完善绩效评价指标、加强预算绩效目标管理、探索财政支出可追溯机制、改进财政支出绩效评价、合理应用财政支出绩效管理结果等方面提出了完善我国财政支出绩效管理的建议和措施。论文的创新在于,提出了完善财政支出绩效管理是一项长期的、艰巨的系统工程,要从思想认识、管理技术、绩效规划、配套改革、信息公开等多个方面同步着力。同时,要灵活应用财政支出绩效管理方法,主要方法与辅助方法协调应用,将绩效目标的完成与项目实施、资金流转结合起来,形成可分解、可追溯、可问责的财政支出绩效管理闭环,再通过质量控制措施,最大限度地提升财政管理绩效。更多还原

【Abstract】 Ever since effected by the U.S. subprime crisis in2008, China economic development have faced more and more problems. Superficially, global economy integration makes our economy deeply influenced by the external crisis. As a matter of fact, some unsolved problems concerns with economic system and economic development mode has restricted the ability of resisting risk and resolving crisis. Inattention to the fiscal expenditure performance and uneffective measures to improve the fiscal expenditure performance is an outstanding problem. Since the year of2005, the ministry of finance, some provinces and municipalities have carried out fiscal expenditure performance evaluation. In recent years, some places put afterward link moved forward to prior link, transfered afterward evaluation to prior performance target management, the fiscal expenditure performance management has made a significant progress. Meanwhile, there are some acute problems need discussing and resolving--informality in fiscal expenditure performance management, low technological level, insufficient results application and inadequate performance evaluation.Start with understanding the theory of fiscal expenditure performance management, this paper illustrates the fiscal expenditure performance management plays an important role in the areas, such as implementing the scientific outlook on development, promoting the transformation of the government, perfecting the fiscal expenditure management, remitting the contradiction between revenue and expenditure, improving the fiscal transparency and strengthening the construction of a clean administration. Secondly, this paper reviews the generation and development of fiscal performance management in western developed countries, it focuses on introducing the legalization of fiscal performance management, combination of fiscal performance management and performance budget, planning of fiscal performance management, openness of performance information in western developed countries. Again, this paper introduces the fiscal expenditure performance evaluation in senior departments, international fiscal loan project performance evaluation and budget performance management system construction carried out by the ministry of finance, as well as fiscal performance management system construction, performance management infrastructure, performance management by objectives, performance evaluation, performance management results application and fiscal expenditure performance information publicity in Jiangsu, Guangdong and Zhejiang provinces.Through the empirical analysis, this paper points out that the fiscal performance management problems in our country--the idea should be embedded into humans mind, shortage of legal guaranteed, insufficient frame system, unscientific and unperfect of performance evaluation index, unadaptable fiscal management system, Inadequate of performance management assessment and results application, etc., For solving these problems, this paper puts forward some thoughts, such as designing fiscal expenditure performance management strategic plan, establishing fiscal expenditure performance management system, constructing the fiscal expenditure performance management business frame, designing the fiscal expenditure performance management propulsion route. Meanwhile, it also puts forward some suggestions and measures to perfect our fiscal performance management in the fields of establishing the fiscal expenditure performance management system, formulating performance planning budget, perfecting performance evaluation index, strengthening management by objectives of budget performance, exploring the fiscal expenditure traceable mechanism, improving the fiscal expenditure performance evaluation and applicating the fiscal performance management results reasonable, etc.The innovation of this paper is that, it points out improving the fiscal expenditure performance management is a long-term and arduous system engineering, there needs to do it synchronously from aspects of ideological understanding, management. technology, performance planning, coordinated reforms and information disclosure. At the same time, there need to use the fiscal expenditure performance management methods flexible, the main method and auxiliary method applied with coordination, combine the performance target, project implementation and funds flow. So as to form a decomposable, traceable and accountable closed loop of fiscal expenditure performance management. and thus, upgrading fiscal expenditure management performance to the maximum through the quality control measures.更多还原