【作者】 张莹；

【导师】 闫东玲； 张高强；

【作者基本信息】 天津大学 ， 公共管理， 2022， 硕士

【摘要】 预算绩效评价是指通过设定评价指标体系,运用科学的评价方法,对特定组织的预算管理工作进行评价的活动。近年来,公众对公共服务的效率,尤其是公共服务资金使用效率的要求越来越高,这也就使针对预算活动开展绩效评价工作成为政府提升公众满意度的必然途径。水利事业单位作为公共部门的重要组成部分,是保障国家生产生活用水、防治水旱灾害的重要机构。尤其是基层水利事业单位,它们数量大、分布广,直接管护着各地的水利基础设施,为保障人民生命财产安全发挥了巨大的作用。为有效确保这些基层水利事业单位的正常运转,国家每年拨付大量的资金用于其日常运行及所属水利设施的管护。而对这些资金进行针对性的预算绩效评价,则能提高资金使用率,更好地完成基层水利事业单位的工作目标。本文依托新公共管理理论、委托代理理论、X效率理论及目标设置理论,运用文献研究法、层次分析法和德尔菲法,结合基层水利事业单位的实际,以H水闸管理处为研究对象构建了预算绩效评价体系,并运用模糊综合评价法完成了对该预算绩效评价体系的应用。通过应用该体系,发现了H水闸管理处在预算管理中的优势和不足,并证明了该体系的有效性。同时,通过为H水闸管理处构建预算绩效评价体系并应用,也发现其作为基层水利事业单位,受限于自身条件,在长期应用预算绩效评价体系方面存在一定的障碍。因此也为其长期应用预算绩效评价体系提出了几点保障措施,从而达到进一步改善其预算管理水平的目的。更多还原

【Abstract】 Budget performance evaluation refers to the activity of comprehensively evaluating the budget management of a specific organization by setting an evaluation index system and applying scientific evaluation methods.In recent years,the public has increasingly higher requirements for the efficiency of public services,especially the efficiency of the use of public service funds,which makes the performance evaluation for budgetary activities an inevitable choice for the government to enhance the satisfaction of service recipients.As an important part of the public administration,water public institutions are important institutions to ensure water for national production and life,and to prevent and control water and drought disasters.In particular,primary lever water conservancy institutions,with their large number and wide distribution,directly manage and protect the water conservancy infrastructure in various places,and play a huge role in ensuring the safety of people’s lives and property.To effectively ensure the normal operation of these primary lever water public institutions,the state allocates a large amount of funds every year for their daily operation and care of their water facilities.A targeted budget performance evaluation of these funds can improve the utilization rate of funds and and better accomplish the work objectives of the primary lever water public institutions.This paper relies on New Public Management Theory,Principal-Agent Theory,X-Efficiency Theory and Goal-Setting Theory,using Literature Research Method,Analytic Hierarchy Process and Delphi method to build a budget performance evaluation system based on the actual situation of the primary lever water public institutions,taking the H Sluice Gate Management Office as the research object,and completes the application of this budget performance evaluation system using the Fuzzy Comprehensive Evaluation method.Through the application of the budget performance evaluation system,the strengths and weaknesses of the H sluice gate management office in budget management were identified,which also proved the effectiveness and practicality of the evaluation system.At the same time,through the construction and application of the budget performance evaluation system for the H Sluice Gate management office,it was also found that as a primary lever water public institution,due to its own limitations,there are certain obstacles in the long-term application of budget performance evaluation system.Therefore,several safeguards are proposed for the long-term application of the the H sluice gate management office to further their budget management.更多还原