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Research On Performance Management System Of The Local Special Funds For Environmental Protection

Posted on:2015-07-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y L MengFull Text:PDF
GTID:2309330428452027Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the1980s, in order to adapt to the rapid development of economy and changethe government’s problem such as the low efficiency and bureaucracy, the westerncountries began a series of government reform movement or the governmentreengineering movement to shape the “Entrepreneurial government”. Our country’sgovernment performance reform starts from the government management byobjectives in1980s. Now the performance management methods and techniques havebeen used in the government performance management. Our country’s fiscal spendingpattern has been changed from spending pattern to results oriented managementmodel. Since the20th century, especially in recent decades, environmental pollutionand ecological destruction have become increasingly serious, the special funds ofenvironmental protection is used to protect the environment. In recent years, the scaleof the special funds of environmental protection is bigger and bigger. In order t oreasonably allocate funds and achieve the goal of benefit maximization, it is necessaryto effectively manage the special funds of environmental protection. From theperspective of local environmental protection bureau, this paper studies the systemsfor the special funds of environmental protection.The main source of the local special funds for environmental protection ispollution discharge fees and the budget used to protect environment. The main bodyof performance management is environmental protection bureau and finance bureau,which is a double leadership mode. Now the performance management of the localspecial funds for environment protection still exist many problems, such as the lack ofthe social public, and so on, so the system for the performance management of thelocal special funds for environment protection is not perfect. Because the researchabout performance management of the special funds for environment protection is notmuch, this paper is based on the study of the other special funds’ performancemanagement system. Under the guidance of the stakeholder theory and the processmanagement theory, this paper builds the basic framework of performancemanagement system for the special funds of environmental protection. And then,combined with the specific situation of the special funds for environmental protection,this paper builds the system of local special funds environmental protection in detail. This paper studies the local special funds of environmental protection and doesnot include the central special funds of environmental protection. This thesis has sixparts. The first part is introduction, which introduces the research background,research purpose, research significance, literature review, research ideas and methods,and the innovation points and shortcomings of the article. The second chapter issystem background, which respectively introduce domestic and foreign researches ofperformance management and government performance management. The thirdchapter is theoretical basis and analysis. The performance management system for thespecial funds of environment protection is build on the basis of the processmanagement theory and stakeholder theory. At the same time, combining the currentsituation of the performance management for the special funds of environmentprotection, the theories are analyzed. In the fourth chapter, fist of all, this paperanalyses the actuality of the special funds of environment protection. And then, underthe guidance of the relevant theories, this paper structures the basic framework of theperformance management system, which is progressive, three-dimensional and solid.In this system, the progress of the performance management are the main body, andthe public participation mechanism, the system of performance information, theperformance evaluation index system and the performance target system arecomplementary. The goal of the system is to maximize the comprehensive benefit ofthe economic benefit, social benefit and environmental benefit, and to realize theoptimization of distribution. The fifth chapter introduces the each part of theperformance management system of the special funds for environment protection.Some methods and techniques are applied in the progress of performancemanagement. In this part, the thesis applies the system to A’s performancemanagement of the local special funds for environment protection. The last part isresearch conclusion, which summarizes the conclusions of the thesis and proposes theresearch prospect.
Keywords/Search Tags:The local special Funds of Environmental Protection, Performancemanagement, system
PDF Full Text Request
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