【作者】 陈曦；

【导师】 庞明礼； 宋志奇；

【作者基本信息】 中南财经政法大学 ， 公共管理硕士（专业学位）， 2023， 硕士

【副题名】以武汉市D区城管局为例

【摘要】 近年来,由于财政支出数量的持续上升,随之产生的效益也引起人们的关注,对于预算绩效管理中的问题,我国也越来越重视。我国自20世纪80年代改革开放以来,从“自产国家”到“税收国家”,开始关注部分公共资金的绩效问题。2000年以后,我国逐步引入一些西方国家的绩效管理理念,并在部分地区进行了绩效评价工作的试点探索之路。尽管目前国家或地方已印发一系列关于绩效评价的文件通知,仍缺少具有针对性强的且能代表各个部门特色的部门预算绩效评价方法体系。因此,本文聚焦于城管局部门预算绩效评价,以此为出发点建立相应评价指标体系与开展应用研究,以期进一步完善该评价体系,以及为相关部门及工作人员的决策或政策法规的制定提供科学的实践参考依据。首先,本文分析了关于预算绩效管理相关的国内外研究现状。发现财政预算管理方面的研究较为丰富,其中关于项目预算绩效评价工作,不管是已有研究还是实践应用都较为成熟,但对于部门预算绩效评价的方法和体系仍需要完善。同时,本文分别从部门预算、预算绩效及部门预算绩效评价等概念出发对部门预算绩效评价的内涵进行明确界定,以及从公共产品、委托代理、新公共管理、公共部门绩效管理等四个理论对预算绩效评价进行理论基础分析,以便于精准研究本文主题。其次,概述了部门预算绩效评价的制度发展和地方实施等基本情况、取得的成效,以及存在的主要问题和问题产生的原因。为构建城管局部门预算绩效评价指标体系和应用研究奠定一定基础。然后,本文根据预算绩效评价指标体系的设计原则、设计标准,及其现有的指标体系,结合城管局的主要职能及预算绩效评价特点,建立了适用于城管局的部门预算绩效评价指标体系。在此基础上,结合实际调查,选取层次分析法和模糊综合评价法对武汉市D区城管局进行部门预算绩效评价的案例分析,验证了指标体系和方法的实用性。最后,对本案例得到的主要结果进行了分析讨论,并为提升武汉市D区城管局部门预算绩效能力给出了一些建议。通过研究,本文得出以下重要结论:(1)本文构建的指标体系适用于城管局部门预算绩效评价;(2)建立的方法模型对于构建的城管局部门预算绩效评价指标体系可行;(3)在本文的研究中,武汉市D区城管局部门预算绩效综合评价值达到4.4695分,处于较高水平。总体而言,根据本文的研究与实践为武汉市D区城管局的部门预算绩效评价工作提供了实践参考价值。更多还原

【Abstract】 In recent years,with the number of financial expenditure continuous increase,the resulting benefits have also attracted people’s attention.China has also paid more and more attention to the problems in budget performance management.Since the reform and opening-up in the 1980 s,China has begun to pay attention to the performance of some public funds from a "home grown country" to a "tax country".After 2000,China gradually introduced the performance management concept from some western countries,and carried out pilot exploration of performance evaluation in some regions.Although a series of documents and notices on performance evaluation have been issued by the state or local authorities,there is still a lack of a department budget performance evaluation method system that is highly targeted and can represent the characteristics of each department.Therefore,this thesis focuses on the department budget performance evaluation of Urban Management and Law Enforcement Bureau,and takes this as the starting point to establish the corresponding evaluation index system and carry out application research,with a view to further improving the budget performance evaluation system,and providing scientific practical reference for the decision-making or policy and regulation formulation of relevant departments and staff.First of all,this thesis analyzes the research status of budget performance management at home and abroad.It is found that numerous studies on financial budget management.Although the project budget performance evaluation work is relatively mature both in the existing research and practical application,the method and system of department budget performance evaluation still need to be improved.At the same time,this thesis clearly defines the connotation of department budget performance evaluation from the concepts of department budget,budget performance and department budget performance evaluation,and analyzes the theoretical basis of budget performance evaluation from the four theories(viz.public goods theory,entrusted management theory,new public management theory and public sector performance management),so as to facilitate accurate research on the theme of this thesis.Secondly,this thesis outlines the basic situation of the institutional development and local implementation of departmental budget performance evaluation,the results achieved,and the main problems and causes.It lays a certain foundation for the construction of department budget performance evaluation index system and application research of Urban Management and Law Enforcement Bureau.Then,according to the design principles and standards of budget performance evaluation index system,as well as the existing budget performance evaluation index system,combined with the main functions of Urban Management and Law Enforcement Bureau and the characteristics of its budget performance evaluation,this thesis establishes a department budget performance evaluation index system suitable for Urban Management and Law Enforcement Bureau.On this basis,combined with the actual survey,a case study in the Urban Management and Law Enforcement Bureau of D-district in Wuhan city on the budget performance evaluation was conducted by selecting the analytic hierarchy process and fuzzy comprehensive evaluation method,which verified the practicability of the indicator system and methods.Finally,the main results of the case are analyzed and discussed,and some suggestions are given to improve the department budget performance ability of the Urban Management and Law Enforcement Bureau of D-district in Wuhan.Through the research,the following important conclusions are drawn in this thesis:(1)The indicator system constructed in this thesis is applicable to the department budget performance evaluation of Urban Management and Law Enforcement Bureau;(2)The established method model is feasible for the constructed department budget performance evaluation index system of Urban Management and Law Enforcement Bureau;(3)In this study,the comprehensive evaluation value of the department budget performance of Urban Management and Law Enforcement Bureau of Wuhan D-district reached 4.4695 points,which is at a high level.In general,according to the research and practice by this thesis,it provides practical reference value for the department budget performance evaluation of Wuhan D-district Urban Management and Law Enforcement Bureau.更多还原