公共图书馆支出绩效评价

发布时间：2018-04-23 21:44

本文选题：公共图书馆支出 + 绩效评价　；参考：《山东财经大学》2014年硕士论文

【摘要】：随着改革开放的不断深入、我国经济社会持续高速发展，人民物质生活得到极大的提升。根据需求层次理论可知，人们的需求是逐步上升的，在物质领域得到满足后，人们会不可避免产生对精神领域的需求。作为公共文化中的重要一环——公共图书馆，其天然具有纯公共品的非排他性、非竞争性以及不可分割性等特点，所以财政有必要介入其中以解决市场失灵的问题。在现阶段财政对公共图书馆支出中，客观上存在这支出规模小、地域差距明显、资金使用效率不明、易产生寻租腐败等现象。随着财政改革的深入，对于财政支出的绩效评价成为了衡量财政资金使用效率的客观、公正的方法。作为财政支出中的子项目公共图书馆支出同样也应该采用绩效评价的方法来衡量，建立起科学的绩效评价体系，为下一步完善公共图书馆支出起到指导性的作用。本文对我国31个省市自治区2011年度公共图书馆支出绩效进行评价，分析产生差异的原因，并提出相关的政策建议。全文共分六章：第一章为绪论。该部分首先介绍本文的选题背景及研究意义。其次是文献综述部分，通过国内外对相关方面的研究现状的分析，，找出本文的切入点和研究方向。第二章为公共图书馆支出绩效评价相关概念界定及理论依据，辨析出相关概念并分析公共图书馆支出绩效评价的理论及原则。第三章为我国公共图书馆支出现状分析。首先分析我国公共图书馆支出取得的成绩，然后“粗线条”分析东中西部地区在公共图书馆支出上存在的问题，包括投入总量不足以及区域结构失衡等问题。第四章为公共图书馆支出绩效指标的设定和方法的选择。首先根据指标的设定标准，确定出我国公共图书馆支出绩效评价的指标体系，然后分析绩效评价方法，并选取综合评价法中的因子分析法作为本文的研究方法。第五章为我国公共图书馆支出绩效评价实证分析，在上一章基础上细化分析我国31个省市自治区（港澳台除外）2011年度财政公共图书馆支出绩效评价。利用综合分析法中的因子分析法对相关指标进行分析，最后得出各因子以及综合得分排名。第六章为结论和相关政策建议。该部分根据第五章中得出的结论，对目前我国各省市公共图书馆支出绩效水平进行相关简评，同时分析本文在评价公共图书馆支出绩效上的不足，最后提出相关政策建议，为进一步完善公共图书馆支出体系提供思路。
[Abstract]:With the deepening of reform and opening up, China's economy and society continue to develop at a high speed, and the material life of the people has been greatly improved. According to the theory of hierarchy of demand, the demand of people is rising step by step, when the material field is satisfied, people will inevitably produce the demand of spiritual field. As an important link in public culture, public libraries naturally have the characteristics of non-exclusive, non-competitive and indivisible of pure public goods, so it is necessary for finance to intervene in order to solve the problem of market failure. In the current public library expenditure, there are some phenomena such as small scale of expenditure, obvious regional disparity, unclear efficiency of fund use, and easy to produce rent-seeking corruption and so on. With the deepening of financial reform, the performance evaluation of financial expenditure has become an objective and fair method to measure the efficiency of the use of financial funds. As a subproject of financial expenditure, public library expenditure should also be measured by the method of performance evaluation, set up a scientific performance evaluation system, and play a guiding role for the next step to improve public library expenditure. This paper evaluates the public library expenditure performance of 31 provinces and municipalities in 2011, analyzes the causes of the differences, and puts forward some relevant policy suggestions. The full text is divided into six chapters: the first chapter is an introduction. This part first introduces the background and significance of this paper. The second part is literature review, through the analysis of the current situation of related research, find out the breakthrough point and research direction of this paper. The second chapter is the definition and theoretical basis of public library expenditure performance evaluation, and analyzes the relevant concepts and the public library expenditure performance evaluation theory and principle. The third chapter is the analysis of the current situation of public library expenditure in China. This paper first analyzes the achievements of public library expenditure in China, and then analyzes the problems existing in the public library expenditure in the east, west and west regions, including the insufficiency of the total investment and the imbalance of the regional structure. The fourth chapter is the setting of public library expenditure performance index and the choice of methods. Firstly, the index system of performance evaluation of public library expenditure in China is established according to the set standards of indicators, and then the method of performance evaluation is analyzed, and the factor analysis method of comprehensive evaluation method is selected as the research method of this paper. The fifth chapter is the empirical analysis of the performance evaluation of public library expenditure in China. On the basis of the previous chapter, the paper analyzes 31 provinces and municipalities in China (excluding Hong Kong, Macao and Taiwan) and the performance evaluation of fiscal public library expenditure in 2011. The factor analysis method is used to analyze the related indexes. Finally, the factors and the comprehensive score rank are obtained. The sixth chapter is the conclusion and related policy recommendations. According to the conclusions in Chapter 5, this part makes a brief review on the performance of public library expenditure in various provinces and cities of China, analyzes the shortcomings of this paper in evaluating the performance of public library expenditure, and finally puts forward some relevant policy recommendations. To further improve the public library expenditure system to provide ideas.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;G258.2

【参考文献】