【作者】 郑杨；

【导师】 康伟；

【作者基本信息】 哈尔滨工程大学 ， 公共管理硕士（MPA）（专业学位）， 2016， 硕士

【摘要】 随着财务管理制度的日趋完善,部门预算改革已逐渐深入到政府决策中来,齐齐哈尔市政府部门也在探索新的决策管理模式来加快部门预算改革,完善部门预算管理。目前,齐齐哈尔市也在逐步引用绩效评价的方法来对财政资金的使用效率作出绩效评价,来体现财政资金的完成效果。经过近几年的探索与实践,齐齐哈尔市的财政资金部门预算绩效评价已初具规模,但仍存在一些问题有待改善。如绩效评价体系还不完善、部门预算绩效评价工作执行力度还有待加强、绩效评价结果公开的信息化程度还应有所提高、各预算单位对预算绩效观的重视程度不够、预算单位对预算的自我监督不够到位等等。综上所述,为了改善部门预算中的诸多问题,开展财政资金部门预算绩效评价工作具有深远的意义,要想评价预算绩效的效果,必须要建立一套符合齐齐哈尔市部门预算实际情况的绩效评价体系。本文以齐齐哈尔市财政资金部门预算作为研究对象,首先对齐市部门预算绩效的现状和存在问题进行了分析,并阐述其成因;其次构建了齐市部门预算绩效评价指标,包括定量指标和定性指标两类;再次构建完备的指标体系,运用层次分析法来为设计层次结构模型,聘请专家来为我市部门预算绩效评价指标进行评分,以此来反映我市预算资金的完成效果。最后,根据评价结果提出提高齐齐哈尔市财政资金部门预算绩效的对策建议,为今后的预算工作提供参考。更多还原

【Abstract】 With the improvement of financial management system, reform of department budget has been gradually into the government decision-makings, the departments of Qiqihaer city government are also exploring new decision-making management modes to accelerate the reform of department budget and to improve the departmental budget management.At present,the Qiqihaer city is also gradually to reference the method of the performance evaluation to make performance evaluation on the efficiency in using fiscal fund, to reflect the completion of financial capital. After recent years of exploration and practice, the evaluation of Qiqihaer city in the financial sector budget performance has begun to take shape, but there are still some problems to be improved. Such as the performance evaluation system is not perfect, the work of performance evaluation of department budget enforcement remains to be strengthened, the performance evaluation results of public information degree should also be improved, the importance of the budget unit of budget performance view is insufficient,the self monitoring of the budget unit is not in place and so on. To sum up, in order to improve the problems of departmental budgets, the work of financial department budget performance evaluation work has profound significance, to evaluate the efficacy of the budget performance, must establish a set of accord with the actual situation of Qiqihaer city department budget performance evaluation system.Taking Qiqihaer city financial capital budgets as the research object , first of all ,analyzing the performance of department budget situation and problems existed ,and explaining the causes of forming; Secondly builting stolbtsy department budget performance evaluation indicators, including two kinds of quantitative indices and qualitative indices; A second time, building a complete index system, using the analytic hierarchy process (AHP) to design hierarchical structure model, engaging experts to come for the department budget performance evaluation index score, in order to show the effects of complete budget. Finally,according to the result of evaluation is to put forward to improve the performance of Qiqihaer city financial capital budgets countermeasures and suggestions to provide reference for the future budget work.更多还原