【作者】 李辉；

【导师】 丁浩；

【作者基本信息】 中国石油大学(华东) ， 工商管理， 2013， 硕士

【摘要】 作为公共财政体制改革的方向,绩效预算将市场经济的理念贯穿财政预算管理工作始终,它的主要目标是通过一系列预算制度上和体制上的设计,提高公共财政支出效率。国内外众多地区实施的绩效预算已经取得显著成效,绩效预算的优越性已经表现出来。随着“绩效”理念的引入,在理论上,丰富了公共支出效率的内涵,拓展了传统公共部门经济学的理论外延;在实践中,倡导“以结果为导向”,围绕公共支出绩效进行探索,引领了自上世纪80年代以来的政府预算改革。基于对绩效预算理论和实践的认识,本论文将其作为研究方向。希望通过对绩效预算理论基础和管理实践的深入研究,为深化公共财政体制改革提供改革方向,并通过一系列预算管理流程再造,为东营区即将推行的绩效预算管理改革提供切实有效的实施方案。首先,从绩效预算的基础理论入手,以东营区政府预算体系为实践目标,从抽象的理论中解析绩效预算改革线索,对东营区绩效预算改革进行动因分析,对改革的基本条件进行全面评估。其次,在结合国内外绩效预算管理实践的基础上,设定东营区绩效预算改革目标,科学构建推进改革的基本路径,并按照预算编制、控制、报告和考评等流程对现有预算体制进行绩效改造,以构建出一个科学、完整、有效的绩效预算框架体系。最后,展望绩效预算改革的趋势和方向,对改革中面临的困难和问题进行总结分析,提出相关改革建议。更多还原

【Abstract】 As the reform of public finance system, performance budget will be the concept of market economy through the budget management work, its main goal is through the design of a series of budget system and system, improve the efficiency of public finance expenditure. Many domestic and foreign regions of the implementation of performance budgeting has achieved remarkable results,the superiority of performance budgeting has shown. With "the introduction of performance" concept, in theory, enrich the connotation of public expenditure efficiency, expand the extension of the traditional theory of public sector economics; in practice, advocated "results oriented", the public expenditure performance is explored, leading the government budget reform since 80’s of last century.The understanding of performance budget based on theory and practice, this paper takes it as the research direction. Hope that through the in-depth study on the theory and practice of performance budget management, in order to provide the reform of deepening the reform of public finance system, and through a series of budget management process reengineering, implementation of the programme of effective budget management reform is the implementation of the District of Dongying.First of all, starting from the basic theory of performance budget, to Dongying district government budget system for target practice, analytical performance budget reform cues from the abstract theory of motivation, analysis of Dongying district performance budget reform, to conduct a comprehensive assessment of the basic condition of reform. Secondly, on the basis of the domestic and international performance budget management practice, the reform of the performance budget goal setting in Dongying District, build the basic path to promote the reform of science, and in accordance with the budget preparation,control, report and evaluation of process performance of the reconstruction of the existing budget system, to construct a scientific, complete, system of performance budgeting framework effective. Finally, the trend and direction of the reform of the performance budget, to analyze the difficulties and problems faced in the reform, puts forward relevant proposals for reform.更多还原