【作者】 杨颖；

【导师】 张启春；

【作者基本信息】 华中师范大学 ， 财政学， 2015， 硕士

【摘要】 中共十八届三中全会将财政制度改革作为全会重点深化改革的重点议题,提出财政是“国家治理的基础和重要支柱”,科学的现代化的财政制度是国家治理体系现代化、优化资源配置的前提。预算作为财政制度现代化的关键组成部分,深化预算绩效管理改革对于财政体制的现代化和国家治理体系的现代化都具有重要的作用。本文从基础理论入手,结合国内外预算绩效管理改革的经验教训,探讨建立适合我国国情的预算绩效管理体系的模式与路径。首先阐述了国内外预算绩效管理研究的现状以及我国预算绩效管理改革的背景。对预算绩效管理出现和发展的理论背景——委托-代理理论、新公共管理理论等进行了简要的分析,为后文论述展开提供理论支撑。发达资本主义通过国家几十年的预算改革逐步建立起成熟的绩效管理模式和方法,通过总结发达国家改革的成功经验和失败的教训,找寻我国现有预算绩效改革的不足之处以及针对这些不足西方国家的处理办法。中央政府部门预算绩效改革是目前我国预算绩效改革最具代表性的实践,本文从预算绩效评价设计思路、预算绩效评价程序、预算绩效目标体系、预算绩效评价框架、预算绩效评价结果公开等着手,系统阐述了我国政府预算绩效管理改革的背景、过程、成果和不足；并以农业部的预算绩效管理为例,具体分析我国中央部门现有预算绩效管理的模式,详细阐述了我国现有预算绩效管理出现问题的制度缺陷与理论解释。针对问题,结合国外预算绩效管理的经验,从制度环境、信息运用、公民参与等角度,第五章提出了五点深化的意见,以期进一步完善政府预算管理制度,推动政府职能的转变和现代公共财政体系的建设。本文以预算绩效管理为核心,坚持理论联系实际,结合典型发达国家的改革经验,联系现代财政与国家治理现代化的要求,对我国预算绩效管理改革进行了总结与分析,并对我国未来深化预算绩效改革的模式与路径提供可行的方法和建议。更多还原

【Abstract】 Financial system reform is plenary issue of deepening reform in The Third Plenary Session of the CPC eighteenth, they put forward that fiscal is the "foundation and an important pillar of national governance", modern finance system is the premise of optimization allocation of resources and the national governance system modernization. The budget system is the key part of the modern financial system, deepening the reform of the budget performance management plays an important role in the modernization of financial system and the modernization of national governance systems.This paper begins with basic theory, combine with the experience with budget performance management reform of domestic and foreign, we try to explore the mode and path of establishing the budget performance management system suitable for China’s national conditions. Firstly we introduces the current research in budget performance management of foreign and domestic, also introduce thebackground of Chinese budget performance management. Then carrying on the brief analysis of the theoretical background of the budget performance management:such as Principal-Agent theory; New public management theory and the theory of public choice.The developed capitalist countries gradually establish a mature performance management model and method after decades of budget reform, this paper istrying to find the deficiencies in the existing performance budgeting reform in China and the approach when western countries use to solve such problem from the successful experience and failure lessons of developed countries reform.In our countries, Practice of the reform of budget performance management lies in the central government’s experience. We start form the budget performance evaluation design ideas, evaluation program, target system, evaluation framework to the results posted, elaborated describe the background, process, achievements and shortcomings in Chinese government budget performance management reform. As to the shortage, then take the budget performance management in department of agriculture for example, detailed analysis of the performance of existing budget management in China’s central sector model.Fullydescribes the performance of existing budget management in our country, the system defect and theories to explain the problem.In combination with the foreign budget performance management experience, five points of putting forward in chapter five from the angle of system environment, information utilization, citizen participation to solve the problems, so that to further improve the government budget management system construction, promote the transformation of government functions and modern public finance system.This paper treats the budget performance management as the core, integrating theory with practice, combining the reform experience of typical developed countries, relations between modern finance and national governance modern requirements, summary and analyze the reform of our budget performance management. Trying to provide feasible methods and suggestions for the pattern and path of deepening the reform of budget performance in the future in China.更多还原