地方环保专项资金绩效管理体系研究-会计学专业论文.docx

万方数据 万方数据 金的经济效益、社会效益和环境效益的综合效益水平最大化，实现资金的最优 化分配；第五章对地方环保专项资金绩效管理体系的各个部分进行了详细的介 绍，并把绩效管理的方法和技术应用到地方环保专项资金绩效管理的过程中， 然后结合 A 市环保专项资金的具体情况，利用本文构建的地方环保专项资金绩 效管理体系对 A 市的现状进行改进；第六章是本文的研究结论。 关键词：地方环保专项资金；绩效管理；体系。 Research on Performance Management System of the local Special Funds for Environmental Protection Abstract In the 1980s, in order to adapt to the rapid development of economy and change the government’s problem such as the low efficiency and bureaucracy, the western countries began a series of government reform movement or the government reengineering movement to shape the “Entrepreneurial government”. Our country’s government performance reform starts from the government management by objectives in 1980s. Now the performance management methods and techniques have been used in the government performance management. Our country’s fiscal spending pattern has been changed from spending pattern to results oriented management model. Since the 20th century, especially in recent decades, environmental pollution and ecological destruction have become increasingly serious, the special funds of environmental protection is used to protect the environment. In recent years, the scale of the special funds of environmental protection is bigger and bigger. In order t o reasonably allocate funds and achieve the goal of benefit maximization, it is necessary to effectively manage the special funds of environmental protection. From the perspective of local environmental protection bureau, this paper studies the systems for the special funds of environmental protection. The main source of the local special funds for environmental protection is pollution discharge fees and the budget used to protect environment. The main body of performance management is environmental protection bureau and finance bureau, which is a double leadership mode. Now the performance management of the local special funds for environment protection still exist many problems, such as the lack of the social public