公共支出绩效评估制度研究-行政管理专业论文.docx

内容摘要 分税制的提出并成功实施，基本解决了财政收入管理的问题。但是，长期以 来，我国财政工作多有重收入、轻支出、管理弱化的缺点。鉴于今后税收收入弹 性的削弱，公共财政供需缺口进一步扩大，如何使有限的财政资金发挥最佳效 益？建构一种刚性的制度——公共支出绩效评估是当前最好的路径选择。在西 方，公共支出绩效评估已经成为重塑政府，改进公共部门管理绩效的有力工具。 在我国，公共支出绩效评估还刚刚起步。如何借鉴西方发达国家在公共支出绩效 评估方面的先进理论、技术和方法？如何构建有中国特色的公共支出绩效评估体 系，是本文研究的主旨和意义所在。全文由三部分组成： 第一部分是公共支出绩效评估的理论概述。首先，通过各类定义的比较分析， 界定了公共支出绩效评估的概念和特点，并阐述了开展公共支出绩效评估的意义 作用。其次，尝试性的梳理了公共支出绩效评估的基本原则和基本方法。最后， 在分析的基础上归纳了公共支出绩效评估的主要范围。 第二部分是公共支出绩效评估指标体系的构建分析。首先，在比较分析的基 础上提出了公共支出绩效评估指标体系构建的基本原则；其次，在对公共支出绩 效评估指标体系的设计进行详尽分析后，认为应该由通用指标、专用指标、补充 指标和评议指标来构成完整的绩效评估指标系统。 第三部分是建构公共支出绩效评估制度的环境保障。公共支出绩效评估是一 项社会系统工程，要保障这一制度得以有效实施，并成为政府管理的有力工具， 必须做好四个环节的工作：构建坚强领导体系、加强相关制度建设、统一相关技 术标准、建立工作信息体系。 关键词：公共支出；绩效评估；指标体系 Abstract The successful implement of the system of tax division has basically resolved problems of the management of financial. However, China’s fiscal job has been characterized with such shortages as weak management and emphasis on fiscal income rather than on expenditure. In view of the weakening fiscal income and the enlarging gap between public fiscal demand and supply, how shall we take the best use of the limited fiscal fund? The best option at present is to build a rigid performance-evaluation system of public expenditure. In the west, the performance-evaluation system of public expenditure has become an effective instrument of reshaping the government as well as of improving the management performance of the public sector. In China, the performance-evaluation system of public expenditure has just been in its initial stage. How shall we draw on the advanced theories, technologies and methods of western countries’ performance-evaluation system of public expenditure? How shall we build the performance-evaluation system of public expenditure with a China’s character? These are the leitmotiv of this thesis. This thesis is composed of three chapters. Part I deals with the summarization of the theories of the performance-evaluation system of public expenditure. Firstly, through the comparison and a