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Study On The Major Functional Areas' Government Performance Evaluation About Ecological Environment Budget

Posted on:2016-07-05Degree:MasterType:Thesis
Country:ChinaCandidate:F LiuFull Text:PDF
GTID:2349330470984319Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, with China's economic development, land desertification, haze, soil contamination and other series of corresponding environmental problems appear consecutively, the degree of emphasis on ecology National Environmental increase. And the implementation of the new Environmental Protection Act law in a clear and specific enforcement actions on the main responsibility, marking the construction of ecological civilization status further enhanced. The rise of new public management movement makes the government performance evaluation in the world started to push, for economic development as the goal of urban construction for the financial management of the government's proposed certain requirements, which appeared in the government budget performance evaluation, and the construction of ecological civilization social in economic development can not be ignored. Whether the government financial fund management operation on environmental protection and management is reasonable or not caused public concern. As China's "national main functional area plan" put forward, the main functional areas of rational planning and ecological resources gradually carry out environmental studies, public pay more attentions to how the government manage finance funds on proving the the efficiency of major functions efficiently. For the government in different functional areas of the body, how to make the evaluation of the ecological environment, whose main responsibility to be charged, those problems need to be further cleared, in order to achieve the goal of promoting sustainable development in the region. The main job of the article can be summed up in three aspects:Firstly, while the rapid socio-economic development has caused a series of ecological problems, the public's requirements about government environmental protection management gradually increase, on this background, we propose the background and the main significance of this article's research, combined with the relevant domestic and international literature review and analysis of the three related theory, they are the main functional areas, performance evaluation and new public management theory, on the basis of the formation we build a theoretical framework for evaluation of the system research.Secondly, based on the theoretical framework, we study to build the evaluation system. According to the characteristics and the differences of China's four major functional areas, we construct a integrated government's performance evaluation system about the environmental budget which consists of the subject and object of evaluation, method of evaluation. And by the way of literature review, theoretical research and government public information, we proposed to categorize indicators based on three stages that we divided, such as the stage of budgeting decisions made, the budgeting input and budget execution feedback effects.Finally, we choose Hunan Province as example and collect related data to descriptive the method of system operation.Unlike previous studies on the evaluation of government performance, it's the first time to extract the government budget about the ecological environment out of the whole financial management system about socio-economic development, and to build the appropriate performance evaluation system specifically. The construction of this system will further promote China's provincial development planning and strategy of major functional areas, and ensure the effective use of resources to achieve the strategic goal of sustainable development.
Keywords/Search Tags:Budget management, Performance evaluation, Major functional area, Indicator System
PDF Full Text Request
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