【作者】 刘莹；

【导师】 张淑兰；

【作者基本信息】 山东大学 ， 公共管理（专业学位）， 2016， 硕士

【摘要】 财政支出绩效管理是政府绩效管理的重要组成部分,是建立现代公共财政制度,提高公共资源配置效率和财政资金使用效益的重要手段。目前,中国政府财政收入规模持续扩大,2015年更是超过了15万亿规模。在财政收入在不断扩大的同时,财政支出增长更为迅速,2015年一般公共预算支出17.6万亿,收支缺口面临较大压力。相比于中央,在事权高于财权的地方,一般公共预算收入能力更为不足,财政支出面临较大困境,财政压力在基层表现明显。近年来,经济增长放缓、财政收入增速下滑,为缓解这一不良影响,需要在财政支出方面探寻一种方式,用以规范财政支出,使得投出去的每一笔财政资金能够花到实处、取得成效。因此,财政部门加强项目支出绩效管理,对保障经济体制有效运行、促进经济社会发展和保障改善民生具有重要意义。本文通过研究烟台市市级财政项目支出绩效管理工作的发展情况,深入分析绩效管理存在的问题和原因,为进一步加强财政部门,尤其是地方财政项目支出绩效管理工作提供一定的方法和建议,也为全国范围内促进地方绩效管理工作加快发展、效果优化提升提供了一定的参考价值。本分共分为五部分：第一部分为导论,主要介绍了选题背景及研究意义,对国内外研究情况进行介绍,并明确了研究思路和研究方法。第二部分对研究中涉及的项目支出、绩效管理等概念进行了界定,并阐述了绩效管理的相关理论基础。第三部分详细介绍了烟台市财政项目支出绩效管理工作开展情况,包括政策出台的背景、以烟台市农村最低生活保障资金和烟台市中小企业发展专项资金为例,对烟台市项目支出绩效管理的起步阶段和发展阶段进行了实证分析,并阐述了目前工作取得的成效。第四部分对烟台市财政部门项目支出绩效管理工作存在的问题及成因,认为目前该项工作在总体思路、制度建设及具体执行中均存在一定问题,并深入分析研究,从烟台市财政部门自身、财政系统、其他方面三个角度查找原因。第五部分针对前文的成因分析,从烟台市财政部门自身、财政系统以及其他方面,提出了提高项目支出绩效管理水平的意见和建议,为开展实际工作打开了新局面,也为我国财政系统的项目支出绩效管理工作提供了一定的参考。更多还原

【Abstract】 Financial Expenditure performance management is an important part of government performance management and is an important means both to establish a modern public finance system and to improve the allocation efficiency of public resources and the use efficiency of financial fund. At present the scale of financial revenue increases continuously, which reaches to 15 trillion Yuan in 2015. At the meanwhile financial expenditure increased more rapidly than the financial revenue. In 2015 the general public budget expenditure is 17.6 trillion Yuan and there meets tremendous amount of press because of the gap between revenues and expenses. In local government the duties right has a higher priority than right of property compared to the central government. The general public budget income is more insufficient in the local government and its financial expenditure meets greater difficulties. So the financial pressure is more obvious in grassroots government. In recent years, with the economic slowdown and the decline in revenue growth, it is necessary to find a way to standardize the financial expenditure and to ensure that all funds are wisely spent. Therefore, for ensuring the effective operation of the economic system, promoting economic and social development and improving people’s livelihood, it is significant that the financial departments strengthen financial expenditure performance management.In this paper, the development of performance management in Yantai municipal financial departments is studied. Some suggestions and measures are proposed to strengthen the local financial expenditure performance management through in-depth analysis of the problems and causes of performance management. It also provides a certain reference value to promote and accelerate the local performance management in the whole country.There are five parts in this thesis:Part one introduces the selected topic background and the significance. The internal and external researches on this topic are also introduced in this chapter. And the research methods and ideas are defined. In part two the concepts of expenditure item, performance management and etc. are defined. Also the relevant theories of performance management are elaborated. The situation about financial Expenditure performance management of Yantai City is introduced in detail in part three. The two special funds, which are the fund for the minimum subsistence guarantee system of Yantai’s rural residents and the fund for development of small and medium-sized enterprises in Yantai, are taken as examples to analyze the start and development stage of financial Expenditure performance management of Yantai. The achievements on the present work are shown. The problems and causes on financial expenditure performance management of Yantai City are analyzed in part four. There are some problems on the general thoughts, system construction and actual execution. Through further analysis and study, some causes are surveyed including own causes of the finance department of Yantai, common causes of the finance systems and others. In part five according to the analysis of these causes, some suggestions and measures are proposed, which also provides some reference for the performance management of the national financial system.更多还原