【作者】 楚昕；

【导师】 姚绍学；

【作者基本信息】 河北师范大学 ， 世界经济， 2008， 硕士

【摘要】 目前,我国正在由传统的计划经济体制向社会主义市场经济体制转轨,财政体制也由原先的生产建设型财政向公共财政过渡。在公共财政体制逐步建立并完善的过程中,如何加强财政支出管理并实现财政支出效益最大化是我国财政体制改革的一项重要内容。对财政支出进行有效管理,首先需要对以往财政支出绩效有一个比较客观真实的了解,这样才能够形成进一步改革和优化的思路,因而绩效评价问题就构成了公共财政支出管理必不可少的一个重要方面。本文的研究目的,就是在吸收借鉴已有研究成果的基础上,对我国公共支出项目绩效进行地区比较。通过地区比较,希望能够探寻出我国公共支出绩效存在地区差异的影响因素,以便在借鉴西方国家财政支出绩效评价做法的基础上,为我国公共支出绩效管理改革的顺利推进提供可行的主张和建议。本论文主要分为五部分,各部分内容如下:第一部分是导论部分,概括介绍了本文的研究背景、研究意义、研究思路以及在研究中所采用的主要方法。本文研究借鉴了国内外的研究成果,并在研究内容上实现了创新,即在研究中主要探讨了支出项目的绩效评价问题并对其进行区域间的横向比较。同时,本文在研究公共支出项目绩效的区域差异时对这种差异产生的原因进行深入探讨,这也是不同于其它研究之处。第二部分是理论介绍部分,主要介绍了绩效管理和绩效评价的概念,并将这两个概念应用到公共支出管理,从而界定了公共支出绩效管理和绩效评价的概念。在此基础之上,对公共支出绩效评价中应当遵循的一般原理、评价原则、评价方法进行了介绍,这些是进行公共支出项目绩效地区比较的理论基础。第三部分是美国经验介绍,主要内容是关于美国绩效评价及初等教育支出绩效管理。该部分对美国公共支出绩效评价作了简要的介绍,然后重点介绍了美国初等教育支出绩效评价及绩效提升途径,最后阐述了对我国实施初等教育支出绩效管理的启示。第四部分是我国的实证分析,主要采用第二部分中介绍的理论和方法,对我国初等教育支出进行了绩效评价和分地区比较。在实证分析中,受数据的可得性约束,本文选取2004年东部沿海七个省市的数据进行研究,通过对所选取指标数值进行规范化处理,得出了这些省市初等教育支出绩效情况的比较排名,并对绩效的区域差异情况进行了具体的分析,以便为深化我国初等教育绩效管理改革提供建议。第五部分是本文的政策建议部分,实际上是关于改革和完善初等教育支出绩效管理的结论与建议。结合对美国公共支出绩效的考察和介绍,本文认为,沿海七省市是我国经济发达地区,社会和人文环境相似,由于财政支出的经济性、效率性和实效性不同而产生初等教育支出绩效的地区差异。为了提高资金的使用效率,实现支出的效益,政府应该在经济性、效率性和实效性三个方面进行综合权衡,继而实现地区财政支出绩效的整体提高。这也同时表明,在社会主义和谐社会的建设进程中,综合权衡经济和社会发展应该成为我国财政支出管理改革中应当考虑的一个重要问题。更多还原

【Abstract】 Our country is now transiting from a traditional planned economy to the socialist market-oriented one, and the financial system is also transiting from the original production-and-construction finance to the public finance. In the process of gradually establishing and making our public finance system perfect, how to strengthen the management of fiscal expenditures to make fiscal expenditures more efficiency is becoming very important. In order to make a more effective management of fiscal expenditure, it is necessary to overview the previous real fiscal performance, so that we can get the idea of reforming and optimizing our fiscal expenditure, thus performance evaluation is essential to the public expenditure management. This study focuses on the comparison of China’s regional performance in primary education expenditure, and it is on the basis of the results of recent research. Through regional comparison, we hope to explore the influencing factors of public expenditure performance in the regional differences to provide feasible ideas and proposals for China’s public expenditure management reform.This paper is divided into five chapters; each chapter is extracted as follows: The first chapter is introduction of this paper. It presents an overview of the research background, significance, research ideas in the study, as well as the main method used. This paper draws some results from both home and abroad research, and makes innovations in research content which focuses on the study of public-item expenditure and evaluation of the performance of its inter-regional cross-sectional comparison. At the same time, the paper also focuses on public expenditure item in the performance of the regional differences, finds reasons for this difference to greater depth; this is also different from other studies.Chapter II is merely a theoretical part. In this chapter the concept of performance management and performance evaluation are defined, and these two concepts are applied to public-expenditure management, public-expenditure-performance management and public-expenditure-performance evaluation is also defined. By defining of above concepts defined, the general principles of evaluation principles, evaluation methods are introduced, which are the theoretical base of public-expenditure-item performance comparison.The third part is of international experience; the main content is on the U.S. performance evaluation of primary education expenditure and performance evaluation. In this part a brief introduction of U.S. performance evaluation of public expenditure is made, and then U.S. performance evaluation on primary education expenditures and performance enhancing channels is focused. At last the paper introduces the Enlightenment on how to upgrade China’s primary education expenditure performance.The fourth part is mainly on empirical analysis. We use the theory and method Chapter II introduced to make performance evaluation and regional comparison on primary education expenditure. For the availability of data, the paper has selected 2004 seven eastern coastal provinces and cities, by standardizing the data, the comparative rankings on general performance of primary education expenditures of these provinces and cities are obtained, and regional differences in the performance are analyzed, a strong empirical support on the conclusions thus is provided.The fifth part is the last part of this paper. It is actually conclusions and recommendations on the reform of primary education expenditures and performance management. Based on the introduction of performance evaluation of western countries, this article holds that the seven provinces and cities are in China’s coastal areas; they are similar to each other in economic, social and cultural environment. Because the economic, efficiency and effectiveness of public expenditures of each region are different, different performance exists. In order to achieve the benefits of public spending, the government should think over the economy, efficiency and effectiveness of public expenditure and then make regional fiscal expenditure performance to a high level. This also shows that in the process of constructing a harmonious socialist society, integrated balance of economic and social development should become an important issue in China’s fiscal expenditure management reform.更多还原