【作者】 熊莉；

【导师】 周国强；

【作者基本信息】 武汉理工大学 ， 会计学， 2005， 硕士

【摘要】 随着我国社会主义市场经济体制的逐步确立和不断完普，建立现代公共财政制度是一个必然的发展趋势。要建立现代公共财政制度就必须对预算制度进行改革，改革的基本方向是在公共财政理论的指导下，编制部门预算。部门预算改革不仅仅是预算编制方法和手段的改进，甚至也不仅仅是沿用多年的传统预算编制方法从观念到内容的根本改变，而且是对我国市场经济整体构架和公共财政基本框架，以及政府行为的约束、监督与规范产生根本影响的革命性举措。按照财政部的统一部署和要求，交通事业单位从2000年起开始进行部门预算的编制工作。 国内在预算方面的研究大多侧重于如何进行部门预算改革，而对于预算的绩效管理和评价具有很强的现实性和紧迫性。建立科学的预算支出绩效管理制度，既有外在基础，也有内在要求，交通事业单位急需一套科学的预算绩效管理体系，对财政投入的成本和产生的效果进行科学的衡量和比较。 本文采用规范和实证研究的方法，以广东海事局为对象，在公共财政理论的指导下，运用系统理论和硬评价及软评价理论等基本思想，从海事单位预算综合绩效和支出项目预算绩效两个层次上分别建立了两个绩效评价体系，并采用了德尔菲法、层次分析法(AHP法)、区间统计法、综合评分法等评价方法。 全文共分为6章。第一章导论，主要介绍了选题来源及背景、研究的主要内容、研究的意义、创新点、国内外预算绩效发展状况等；第二章相关理论，阐述了公共财政理论、预算相关理论、绩效评价的一般理论等；第三章介绍了海事单位预算概况包括广东海事局概况及职责和海事单位预算的范围；第四章阐述了交通事业单位预算综合绩效评价，具体介绍了海事单位预算综合评价指标体系以及统计项目表的建立，指标权重的确定方法如德尔菲法、层次分析法(AHP法)、区间统计法等，运用该指标体系进行评价的程序和方法等内容；第五章介绍了海事单位支出项目预算绩效评价指标体系的建立，指标权重的确定方法以及评价方法；最后一章总结了在交通事业单位预算绩效评价过程中应注意的问题，并探讨了对未来预算绩效评价工作的发展。更多还原

【Abstract】 With the gradual establishment and perfecting constantly of the socialist market economy system of our country, it is an inevitable development trend to set up modern public financial system. It is necessary to carry on the reform to the system of the budget. Basic orientation of the reform is working out department’ s budget under the guidance of public financial theory. Department’s budget reform is not merely the improvement of the method and means of the budget, even not merely continue to use the basic change from idea to content of preparing method of traditional budget for many years too, and is the revolutionary action of producing basic influence to the whole framework of market economy of our country and basic frame of public finance, restraint , supervision and standardizing of government’ s behavior. According to the unified arrangement and demand of the Ministry of Finance, The public institution of the traffic starts the establishment work of department’ s budget from 2000.Domestic research in budget mostly lay particular emphasis on how to carry on department’s budget reform. And it has very strong reality and urgency that the performance to the budget is managed and appraised. There are external foundations and inherent demands for setting up scientific budget expenditure performance management system. The public institution of the traffic needs a set of science budget performance management system to weigh and compare the cost and result of financial input.This text uses the method of the positive research, regard maritime affairs office of Guangdong as the target, under the guidance of public financial theory, uses systematic theory, hard appraise and soft appraise theory, sets up two performances appraise system from two levels of project budget performance and comprehensive performance of unit budget of maritime affairs and expenditure. And has adopted a lot of appraisal methods such as Delphi, AHP, Interval statistic and Comprehensive point system.The full text is divided into 6 chapters altogether. Chapter one is the introduction, has introduced the source and background of the selected title mainly, main content , meaning, innovation clicking, state ofdevelopment of the domestic and.international budget , etc. Chapter two introduces relevant theories such as public financial theory, relevant theories of the budget, general theory of what the performance is appraised , etc. Chapter three introduces the unit budget overview of maritime affairs including overview and duty of maritime affairs office of Guangdong and budget range of the maritime affairs unit. Chapter four explains the comprehensive performance appraise of the budget in public institution of the traffic. And introduces the setting-up of the evaluation index system, acquisition of the statistics, weight definite method of the index and procedure and method of appraise etc. Chapter five introduces the setting-up of unit’s expenditure project budget performance evaluation index system, weight definite method and appraising method of the index of maritime affairs. The last chapter summarizes the question that should be paid attention to in the appraise course in the communication unit budget performance. And probes into the development appraising work to the performance of the budget in the future.更多还原