海关实行绩效预算改革分析-公共管理专业论文.docxVIP

摘 摘 要 我国的预算制度改革从1999年开始，海关系统从2001年开始试行预 算管理制度改革，通过几年的努力，海关系统的预算管理制度改革，在优 化配置财政资金和提高财政资金使用效益等方面取得了一定的成效。随着 海关系统部门预算改革的深入开展，预算管理已经进入以加强预算资金支 出管理和提高预算资金支出效益为重点的新阶段，客观上要求海关应积极 转变预算管理理念，用绩效预算原理优化预算支出结构，最终达到预算资 金利用的最大化，从而提高财政资金的使用效益，为海关系统整体事业的 发展提供强有力的后勤保障和财力支持。因此，笔者提出了海关系统实行 绩效预算研究这一命题，本选题的研究内容具有很强的现实意义。 本文共分四个部分。第一章为引言，包括研究的背景、研究的意义、 国内外研究综述、研究方法及研究框架；第二章为绩效预算理论分析及国 外经验借鉴；第三章为海关系统预算管理制度改革存在的问题；第四章为 海关系统实行绩效预算改革的难点分析及基本思路。 关键词：部门预算绩效预算绩效评价 中图分类号：F812．3 ABSTRACTThe ABSTRACT The budget system reform in 1 999，the Customs system from 200 1 to pilot budget management system，through years of efforts，the Customs system in the budget management system reform，the optimization of financial resources and improve financial efficiency and achieved a measure of SUCCESS．The customs sector reforms in depth，budget management in order to strengthen budgetary expenditure management and increased budgetary funds efficiency as the focus of the new stage，calling for the Customs should actively change budget management concept，performance budget principles optimize the structure of budget expenditure，and eventually achieving budget of、the most,thereby enhancing financial efficiency of customs system overall development of strong logistic support and financial support．Therefore，I believe that the customs system performance budget studies the proposition that the subject of study will bc of great practical significance． This article is divided into four parts．The fLrst chapter of the introduction， including the background，the significance，both domestic and foreign research study,research and synthesis study framework；chapter 2 of the budget performance for theoretical analysis and learn from foreign experience，chapter 3 of the Customs system budget management system reform problems；chapter 4 of the Customs system performance budget reform of the basic line of thinking and analysis difficult．． Key words：Departmental Budget，Performance Budget，Performance Evaluation CLC：F812．3 2 第一章 第一章 引言 第一节问题的