【作者】 张可；

【导师】 许梦博；

【作者基本信息】 吉林大学 ， 财政学， 2016， 硕士

【摘要】 当今国有资本经营预算制度的建设越来越受到国家的重视。国有资本经营预算支出绩效评价体系是国有资本经营预算制度的重要组成部分,能够有效落实国有经济的战略调整,优化产业结构布局,提升国资委工作业绩等等。本文围绕国有资本经营预算支出绩效评价体系这一核心,回顾并借鉴国内外研究成果和经验的同时结合当前中国实际情况,探索建设一套完善的国有资本经营预算支出绩效评价体系,为支出绩效评价工作提供方法指导和技术支持。首先,笔者梳理了国有资本与国有资产、国有资本经营预算、国有资本经营预算支出等几个概念,阐释了委托代理理论、预算管理理论、产权理论、利益相关者理论,为国有资本经营预算支出绩效评价提供了理论基础。其次,回顾了中国国有资本经营预算支出绩效评价的发展实践并且根据具体实践操作的情况分析了存在的问题。再次,从国有资本经营预算支出绩效评价的必要性出发,分析了绩效评价的主体、目的、原则和方法,以及评价实施程序,构建了基本的框架。最后,根据国有资本经营预算支出绩效评价指标的选取原则设定了一系列指标,来分别考察国有资本经营预算资金管理情况、执行进度情况和资金使用效益,并且运用层次分析法(AHP)对资金使用效益评价所使用的相关指标进行了权重设置,确定了指标的相对重要性。当前,中国各省市都在努力探索对国有资本经营预算支出进行绩效评价,积极推动评价体系的建立。在试点实践过程中,难免出现一些问题,要不断完善相关理论、扩大实际操作的范围。笔者期盼本文既能对国有资本经营预算支出绩效评价体系设计的理论研究带来一定价值,也能为当前国有资本经营预算制度的建设和支出绩效评价的开展工作提供一定借鉴。更多还原

【Abstract】 Construction of today’s state-owned capital budget institution is being paid more and more attention by our country. State-owned capital operational budget expenditure performance evaluation system is an important part of state-owned capital budget institution, it can implement the strategic adjustment of state-owned economy efficiently, optimize the domestic industrial structure and layout, improve work performance, etc.This paper focuses on state-owned capital budget expenditure performance evaluation system, looks back and draws lessons from both domestic and foreign research results and experience, combines the current actual situation of China, in order to explore a comprehensive construction of state-owned capital operational budget expenditure of performance evaluation system and provide methodological guidance and technical support for expenditure performance evaluation work. Firstly, the author reviews the state capital, state-owned assets, state-owned capital operating budget, the state-owned capital operating budget expenditures and other relevant concepts, explains the Principal-Agent theory, Budget Management theory, Proprietary Rights theory, Relevant Beneficiaries theory, provides a solid and powerful theoretical basis for the state-owned capital budget expenditures performance evaluation. Secondly, we review the development of the practice of Chinese state-owned capital operation budget expenditure performance evaluation and analyses the existing problems according to actual operating conditions. Again, by analyzing the necessity of state-owned capital operational budget expenditure performance evaluation, this article analyses the subject, purpose, reasonable principles, effective methods and specific evaluation implementation procedures, then constructs a fundamental skeleton. Finally, the author sets up a series of indicators according to the principle of selecting the state-owned capital budget expenditure performance evaluation index, to investigate the management of funds, the schedule for the implementation progress, the efficiency of fund usage of state-owned capital operational budget, and applies the Analytic Hierarchy Process(AHP) in distributing different weights to indicators relevant to the efficiency of fund usage, then determines the relative importance of criteria.At present, the Chinese provinces are trying their best to explore the state-owned capital operation budget expenditure performance evaluation, and actively promote the establishment of evaluation system. In the process of experimental unit practice, there will inevitably be some problems, we must constantly improve the relevant theory, expand the scope of the actual operation. I hope this article can both bring certain value for the theoretical research of state-owned capital budget expenditure performance evaluation system, but also provide some references for the current construction of state-owned capital budget and the work of expenditure performance evaluation.更多还原