基于政府绩效的国库集中收付制度研究工商管理专业论文.docxVIP

A Abstract PAGE PAGE VI Abstract Government performance is a topic drawing much attention nowadays, and tough the interpretation and evaluation criteria of government performance differ a lot, it is generally agreed that how to improve government performance has become a subject worthy of further study and a problem to be addressed urgently. As we know, the operation of a government is based on sound fiscal income and expense, so how to better manage the limited fiscal resource and improve efficiency of spending will, to some degree, help to improve the government performance (from one aspect). As stipulated in the report to the Seventeenth National Congress of the Communist Party of China: we will improve the public finance system as we work to ensure equal access to basic public services and establish development priority zones. We need to deepen reform of the budget system, tighten budgetary management, improve the system whereby both the central and local governments have financial resources proportionate to their duties and responsibilities, accelerate the establishment of a unified, standardized and transparent system for transfer payments, enlarge the size and proportion of general transfer payments, and increase input in public services. These requirements clearly define the direction and focus of our future fiscal reform. Under the old fiscal system, China adopted multi-accounts and dispersed payment. Say pay the budgeted annual total expenditure to the accounts that first tier budget departments have in commercial banks, and then the first tier budget departments will sub-allocate the money to the second tier and so on, and the control and supervision of budgeted ends here, which makes tracing the performance of these budgets and whether they have achieved targeted goals impossible. As the establishment and development of Public Fiscal under Socialist Market Economic System, the operation method under traditional economic system reveals its shortcomings