發(fā)布時間：2018-06-13 16:02

  本文選題：新疆兵團 + 績效評價��； 參考：《石河子大學》2014年碩士論文

【摘要】：經(jīng)過十年的財務改革，新疆生產(chǎn)建設兵團(以下簡稱兵團)按照國家建立公共財政體系的要求，以預算管理為核心，建立起了基本符合兵團運行特點、與地方財政相似的兵師團三級預算管理體系。針對黨中央對新疆和兵團新時期工作提出的跨越式發(fā)展和長治久安兩大要求，兵團黨委提出兵團財務工作要進一步轉(zhuǎn)變管理理念，實現(xiàn)由財務管理向財政管理的全面轉(zhuǎn)型。黨中央、全國人大、國務院十分重視預算績效管理工作，多次強調(diào)要深化預算制度改革，加強預算績效管理，提高財政資金使用效益和政府工作效率。隨著中央新疆工作座談會的召開，中央財政對兵團的財力補助不斷增加。按照國際上預算改革的演變路徑，對兵團預算資金支出進行績效評價，進一步完善預算管理體制，逐步建立兵團基本公共服務保障機制，提高兵團基本公共服務水平，促使有兵團特色的公共財政政策的確立和完善。因此，研究兵團預算資金績效評價，對推進兵團跨越式發(fā)展和長治久安，從而更好地履行屯墾戍邊職責具有重要的實踐意義。 本文在已有文獻的基礎上，對預算資金績效評價的理論基礎、相關概念及評價體系進行了分析，采取規(guī)范分析法、比較分析法等方法，結(jié)合兵團財政預算資金績效評價的現(xiàn)狀分析存在的問題，提出推進工作的建議和對策。 本文建議首先建立健全兵團預算資金績效評價制度，加強對預算管理的約束力，強化預算資金績效評價手段，為今后開展預算資金績效評價工作奠定必要的制度保障基礎。其次，加強宣傳引導，增強績效管理理念，，兵團各級要樹立績效管理理念，把績效管理理念貫穿在日常管理中，財務部門把績效評價貫穿在整個預算編制、執(zhí)行和監(jiān)督的始終。最后加強績效評價結(jié)果的應用，形成監(jiān)督機制。建立績效管理工作和結(jié)果通報、約談制度，逐步將績效工作納入部門工作目標考核范疇，逐步建立績效問責機制，對整個過程實施全面監(jiān)督。
[Abstract]:After a decade of financial reform, the Xinjiang production and Construction Corps (hereinafter referred to as the Corps), in accordance with the requirements of the state to establish a public financial system, and taking budget management as the core, has basically been established in line with the operational characteristics of the Corps. Similar to the local finance, the army division and regiment three-level budget management system. In view of the two demands put forward by the Party Central Committee for the work of Xinjiang and the Corps in the new period, the party committee of the Corps put forward that the financial work of the Corps should further change the management concept and realize the overall transformation from the financial management to the financial management. The Party Central Committee, the National people's Congress and the State Council attach great importance to the management of budget performance, and have repeatedly stressed the need to deepen the reform of the budget system, strengthen the management of budget performance, improve the efficiency of the use of financial funds and the efficiency of government work. With the holding of the central Xinjiang work forum, the central financial aid to the Corps has been increasing. According to the evolution path of the international budget reform, the paper evaluates the performance of the budget expenditure of the Corps, further improves the budget management system, gradually establishes the basic public service guarantee mechanism of the Corps, and improves the basic public service level of the Corps. To promote the establishment and improvement of the public financial policy with the characteristics of the Corps. Therefore, it is of great practical significance to study the performance evaluation of the budget funds of the Corps in order to promote the leapfrog development and long-term stability of the Corps and thus better perform the duties of opening up land and garrisoning the frontier. Based on the existing literature, this paper analyzes the theoretical basis, related concepts and evaluation system of budget fund performance evaluation, and adopts normative analysis method, comparative analysis method and so on. Based on the analysis of the present situation of the performance evaluation of the financial budget funds of the Corps, the paper puts forward some suggestions and countermeasures to promote the work. This paper proposes to establish and improve the performance evaluation system of budget funds, strengthen the binding force on budget management, and strengthen the means of performance evaluation of budget funds, so as to lay the necessary foundation for the performance evaluation of budget funds in the future. Secondly, strengthen the propaganda and guidance, strengthen the concept of performance management, bingtuan at all levels to establish the concept of performance management, performance management concept throughout the day-to-day management, financial departments throughout the budget preparation, implementation and supervision throughout. Finally, strengthen the application of performance evaluation results, form a monitoring mechanism. Establish the performance management work and the result announcement, interview the system, gradually bring the performance work into the department work goal appraisal category, establish the performance accountability mechanism step by step, carry out the overall supervision to the whole process.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.45;F406.7

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本文編號：2014584