云南省财政教育支出的绩效评价研究

发布时间：2018-04-18 02:25

本文选题：财政 + 教育支出　；参考：《中央民族大学》2012年硕士论文

【摘要】：近年来,随着宏观经济的慢慢复苏,各级政府的财政收入规模也在不断的增长。财政资金的使用效果如何,日益成为各级政府和社会公众关注的重点。经过几十年的发展,西方发达国家普遍开展了财政支出的绩效评价。这些国家通过开展绩效评价,不仅有效地提高了财政支出的效率,节约了财政资金,较好地维护了公众的利益。而且通过绩效评价优化了财政支出的结构,使财政支出成为政府施政的重要工具,成为调控经济运行和社会发展的重要经济手段之一。我国财政支出绩效评价工作起步较晚,绩效评价指标体系和标准方面还不完善,而这直接关系到绩效评价的成效,需要进行研究和探索。财政教育支出作为财政支出的一部分,对它的绩效评价进行研究具有一定的理论和实践意义。本文以云南省财政教育支出作为分析对象,运用财政支出的一般理论和评价方法,对云南省的财政教育支出绩效问题进行了评价,文中设计了评价指标体系,并在此基础上进行了实证分析。本文主要包括五个部分。第一部分为导论,包括选题意义、国内外的研究动态、研究思路及研究方法和本文的创新点与不足之处。第二部分为财政教育支出绩效评价的理论基础,首先对相关概念进行了界定,接着引用了公共选择理论、以产出为导向的新公共管理理论和委托代理理论,作为财政教育支出绩效评价的理论依据。第三部分为财政教育支出绩效评价的基本框架,这一部分包括财政教育支出绩效评价的原则、评价方法和指标体系的构建,为后续的实证分析部分奠定了基础。第四部分为云南省财政教育支出绩效评价的实证分析,从规模绩效、结构绩效、产出绩效和经济社会发展绩效四个方面进行实证分析,进而得到云南省财政教育支出存在的问题。最后一部分是云南省财政教育支出的优化对策,根据第四部分存在的问题,提出针对性的优化对策。
[Abstract]:In recent years, with the slow recovery of macro-economy, the fiscal revenue of governments at all levels is also increasing.The use of financial funds has become the focus of attention of governments and the public at all levels.After decades of development, western developed countries have generally carried out the performance evaluation of fiscal expenditure.Through the performance evaluation, these countries not only improve the efficiency of fiscal expenditure, save financial funds, but also safeguard the public interests.Moreover, the structure of fiscal expenditure is optimized by performance evaluation, which makes fiscal expenditure become an important tool of government administration and one of the important economic means of regulating and controlling economic operation and social development.The performance evaluation of financial expenditure in China starts late, and the performance evaluation index system and standard are not perfect, which is directly related to the effectiveness of performance evaluation, so it needs to be studied and explored.As a part of financial expenditure, it is of theoretical and practical significance to study its performance evaluation.This paper takes the financial education expenditure of Yunnan Province as the analysis object, applies the general theory and evaluation method of the financial expenditure, evaluates the performance of the financial education expenditure in Yunnan Province, and designs the evaluation index system.On this basis, the empirical analysis is carried out.This paper mainly includes five parts.The first part is the introduction, including the significance of the topic, research trends at home and abroad, research ideas and research methods, innovation and shortcomings of this paper.The second part is the theoretical basis of the performance evaluation of fiscal education expenditure. Firstly, it defines the relevant concepts, then quotes the public choice theory, the new public management theory and the principal-agent theory.As the theoretical basis of financial education expenditure performance evaluation.The third part is the basic framework of performance evaluation of fiscal education expenditure, which includes the principles of performance evaluation of financial education expenditure, the construction of evaluation methods and index system, which lays the foundation for the subsequent empirical analysis.The fourth part is the empirical analysis of financial education expenditure performance evaluation in Yunnan Province, from the scale performance, structural performance, output performance and economic and social development performance.Then obtains the Yunnan Province finance education expenditure existence question.The last part is the optimization countermeasures of Yunnan financial education expenditure, according to the problems of the fourth part, put forward the targeted optimization countermeasures.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G526.7

【参考文献】