【作者】 王锐；

【导师】 王惠芳； 孟勇；

【作者基本信息】 中南财经政法大学 ， 会计（专业学位）， 2021， 硕士

【摘要】 在经济全球化不断加深的背景下,中国政府为谋求更好的发展,不仅对外开放不断加大,也有实施市场经济体制改革。因此,为助力经济发展的需要,也需要对行政管理体制作一定的革新。在政府绩效管理中,政府部门财政预算绩效评价有着重要影响,决定着绩效管理成效的高低;政府部门预算绩效评价水平的优劣,对政府预算管理效率的高低有着直接的作用,也直接影响着行政体制改革的进程。县级市公共预算绩效评价的实施,是国家深化财政改革的必然需要,是公共财政框架体系的不可或缺的组成部分,借由县级市公共预算绩效评价不只是能够让县级市公共资金获得更高效的使用,而且也能够让县级市公共预算更加透明,并使得财政管理更加精细化、科学化,以及对国家财政体制改革的深化。本文结合现有研究文献,由概念、理论基础、评价体系等方面对公共预算资金绩效评价作了探讨,运用文献研究法和案例研究法,结合天门市政府公共预算资金绩效评价的实施现状进行分析,从而针对天门市政府公共预算资金绩效评价存在的问题(譬如:绩效评价制度不健全,绩效管理责任意识弱;绩效评价专业人才匮乏、第三方机构工作权责不明确;绩效评价结果应用范围受限等)作深入研究,进而获得天门市政府公共预算绩效评价存在问题的原因,并给出相应解决措施与建议。由此得出结论:对天门市政府公共预算绩效评价的规章制度加以完善,在制度层面上为后续实施公共预算绩效评价打下有力基础;规定第三方机构的参与方式和省级部门的联席评估机制,提升评估质量和专业性;运用宣传手段,提升各部门的绩效管理意识,并全面落实到日常管理中,让绩效评价覆盖预算编制、执行、监督的全过程;对绩效评价结果加以利用,构建起相应的监督机制,把绩效评价工作逐步纳入到部门考核事项中,并进行相应绩效问责机制的构建及完善,实现对过程的全面监督。本文的贡献是遵循我国公共预算绩效的内在原则,由公正、客观、科学的角度,围绕公共预算行为的具体过程及取得的效果进行全面评估及比较,期望获得一种具有实用性的、科学的财政绩效评价结果,以此为抓手推进县市级财政管理的科学化、精细化,让县级市政府有更为高效的财政管理,并提升公共资金的使用效率。同时对县市级财政收支绩效进行研究,有助于充分树立县市级财政绩效为本的理念,从而解决因财政收支矛盾而引发的其他各项财政问题,推进县市级财政建设以及财政体制改革的顺利进行,有效履行县级政府的各项职能具有一定作用。本文的不足之处在于预算绩效评价工作是一项复杂的系统工程,同时受外部环境变化影响较大,笔者工作岗位和所学知识涉及的相关内容是有限的,所提出的建议也只能满足一定时期特定级别的政府财政收支绩效评价要求,因此研究成果存在局限性。更多还原

【Abstract】 In the context of the continuous deepening of economic globalization,the Chinese government has not only increased its opening to the outside world,but also implemented market economic system reforms in order to seek better development.Therefore,in order to facilitate economic development,it is also necessary to make certain innovations in the administrative management system.In government performance management,government department budget performance evaluation has an important influence,which determines the effectiveness of performance management;the quality of government department budget performance evaluation level has a direct effect on the efficiency of government budget management,and it also directly affects the efficiency of government budget management.The process of administrative system reform.The implementation of county-level city public budget performance evaluation is an inevitable need for the country to deepen fiscal reforms and an indispensable part of the public financial framework system.The county-level city public budget performance evaluation can not only allow county-level city public funds Get more efficient use,but also make county-level city public budgets more transparent,and make financial management more refined and scientific,and deepen the reform of the national financial system.This article combines the existing research literature,discusses the performance evaluation of public budget funds in terms of concepts,theoretical foundations,and evaluation systems.It uses the literature research method and case study method to analyze the implementation status of Tianmen Government’s public budget funds performance evaluation.In order to address the problems in the performance evaluation of Tianmen government’s public budget funds(for example,the performance evaluation system is not sound,the awareness of performance management responsibility is weak;the lack of performance evaluation professionals,the rights and responsibilities of third-party organizations are not clear);the scope of application of performance evaluation results is subject to In order to obtain the reasons for the problems in the performance evaluation of the public budget of the Tianmen Government,and give corresponding solutions and suggestions.It is concluded that the rules and regulations of Tianmen Government’s public budget performance evaluation should be improved to lay a strong foundation for the subsequent implementation of public budget performance evaluation at the system level;stipulate the participation methods of third-party agencies and the joint evaluation mechanism of provincial departments Enhance the quality and professionalism of evaluation;use propaganda methods to enhance the awareness of performance management in various departments,and fully implement it in daily management,so that performance evaluation covers the entire process of budget preparation,implementation,and supervision;use the results of performance evaluation to construct Set up the corresponding supervision mechanism,gradually incorporate the performance evaluation work into the departmental assessment items,and carry out the construction and improvement of the corresponding performance accountability mechanism to realize the overall supervision of the process.The contribution of this article lies in the objective,fair and scientific measurement,comparison and comprehensive evaluation of the effects and processes of public financial budgeting in accordance with the internal principles of my country’s public financial budget performance,hoping to form a reasonable and practical financial performance evaluation.As a result,it has played a role in promoting the refined and scientific management of county and city-level finance,and improved the financial management level of county-level and city-level governments and the efficiency of public fund use.At the same time,effective research on county and city-level fiscal revenue and expenditure performance is helpful to fully establish the concept of county and city-level fiscal performance,so as to solve other fiscal problems caused by fiscal revenue and expenditure,and promote county-level fiscal construction and The smooth progress of the financial system reform has a certain role in effectively performing various functions of the county-level government.The shortcoming of this article is that the budget performance evaluation is a complex systematic project,and is greatly affected by changes in the external environment.The author’s job position and the relevant content involved in the knowledge learned are limited,and the suggestions made can only satisfy In a certain period of time,the performance evaluation of government fiscal revenue and expenditure at a specific level is required,so the research results have limitations.更多还原