财政支出绩效评价问题研究

【作者】 沈丹；

【导师】 包丽萍；

【作者基本信息】 东北财经大学 ， 财政学， 2005， 硕士

【摘要】 近年来,我国财政收支规模一直呈快速增长趋势,但收支矛盾却越来越突出。造成这种状况的一个重要原因,就是财政支出管理效率不高。重财政资金分配过程,轻财政资金的使用效益,致使本已紧张的财力愈显紧迫。为了加强财政支出管理,有效地使用财政资金,必须在提高资金使用的有效性上做文章,通过加强财政支出绩效评价,促进财政支出效率的提高,缓解财政收支矛盾。本文共分四部分:第一部分,财政支出绩效评价的基础理论。该部分是全文的理论基础,主要介绍了财政支出绩效评价的涵义、“3E”原则、特点,并论证了财政支出绩效评价和“委托一代理”理论的关系,认为“委托一代理”关系的存在是财政支出绩效评价产生的首要前提。第二部分,介绍了财政支出绩效评价制度的国际经验以及对我国的启示。本文总结了美国、英国、澳大利亚财政支出绩效评价的经验,得出对我国财政支出绩效评价的启示。第三部分,阐述了现阶段我国财政支出绩效评价工作取得的成就和存在的问题。该部分在介绍我国财政支出绩效评价实践的基础上,总结出取得的成就以及存在的不足,为下文做了铺垫。第四部分,提出了构建我国财政支出绩效评价体系的基本思路,是全文的重点。该部分从财政支出绩效评价体系的层次、评价方法、指标体系、标准体系、计分体系、评价结果应用和组织体系七个方面,构建了我国财政支出绩效评价体系的基本框架。附录部分根据上述设计的财政支出绩效评价指标、方法对N高中2002年财政支出进行评价。更多还原

【Abstract】 In recent years, the scale of financial revenue and expenditure of our country has been showing a tendency to increase fast all the time, but the contradiction of revenue and expenditure is more and more conspicuous. An important reason causes this kind of state is that the efficiency of management of the expenditure is not high. In order to strengthen expenditure management and use the financial fund effectively, our country introduced the department’s budget," two lines of revenue and expenditure " management and the national treasury concentrates on paying, government procurement ,etc. These actions are very essential, but still it is insufficient, we must make an issue of improving the validity of use of funds, through strengthening the expenditure performance appraising to promote and improve the efficiency of the expenditure.This text divides four parts:First part is the basic theory on performance appraisal of the expenditure. This part is a theoretical foundation of a full text, it introduced meaning," 3E " principle , characteristic mainly of the performance of expenditures appraising, and proved the relation of expenditure performance appraise with " trust - act as agent" theories.Second part recommends some international experience and enlightenment of our country of expenditure performance appraisal system. This text summarizes the successful experience of U.S.A., Britain, Australian, and draw the enlightenment in expenditure performance appraisal system.The third part explained the achievement made in performance appraisal of expenditure of our country and existing problem of the present stage. This part is on the basis of recommending our country’s expenditure performance to appraise practice, summarize the achievement made and deficiency existing.The fourth part was the basic thinking of structuring our country expenditure performance appraisal system and put forward six respects of the system, it includes organizing system , appraisal method , index system , standard system , scores fromthe performance of the expenditure.The part of the appendix was appraised to the expenditure of 2002 of N high school according to the above-mentioned expenditure performance evaluation index, method that design.更多还原