新时代孕育新思想，新思想指导新实践。近些年来，随着经济增长和财政收入趋缓， 政府财政收支矛盾日益凸显，尤其是财政类资金在企业实施中效益较低，为解决财政收支 矛盾以及财政资金使用效益等问题，这就要求政府不得不对财政资金进行全面预算绩效管 理，通过绩效管理，剔除绩效目标低下、绩效目标不明确的项目。就是在这种情况下，党 的十九大提出建立全面规范透明、标准科学、约束有力的预算制度，全面实施绩效管理， 十九届四中全会强调要完善标准科学、规范透明、约束有力的预算制度。 本文研究基于本人在财政工作方面，对财政类资金的分配、管理等工作经验以及对P 公司在财政类资金项目管理和实施情况的了解，对其现状进行分析研究，发现其存在一些 问题，主要表现在以下几个方面：一是项目储备不足，尤其是财政类资金项目储备不足， 公司在项目储备管理上，没有规范的管理，一般是接到项目申报通知，临时组织项目、编 项目，项目未进行充分论证，其可行性和必要性不明确；二是项目绩效目标设定不科学， 在临时组织项目、编项目，在绩效目标设定时没有进行合理科学的论证和分析，编制的绩 效目标或大或小、或高或低，影响项目实施和后期绩效评价；三是绩效评价机制不健全， 在实际工作中，财政部门已经开始对部分资金使用情况开展绩效评价，对企业使用的财政 绩效评价较少，P公司在进行绩效评价没有形成固定的机制；四是绩效评价结果运用方式 单一，由于P公司在绩效评价上的工作做的不够深入和具体，绩效评价结果难免有失公平、 客观公正，对上级部门对公司的财政类资金项目绩效评价的结果也仅有简单通报一些方 式，没有起到实质性的激励和约束。 通过对P公司在财政类资金项目预算绩效管理的问题进行分析研究，运用文献研究法、 案例分析法、目标对比法，提出了解决企业财政类资金项目预算绩效管理问题的对策。一 是优化项目储备管理，建立项目库管理制度，明确项目入库、出库等管理流程和规则，强 化项目入库的必要条件，保证入库项目符合公司规划，随时可申报、可实施；二是优化财 政类资金项目绩效目标设定，明确项目绩效目标设定的规则及权重，提升绩效目标设置的 科学性、与项目的相关性，绩效目标设置要可完成；三是健全绩效评价机制，绩效评价是 对项目实施情况的实际检验，检验项目立项、项目管理、产出效益等完成程度，反映资金 的使用效益；四是完善绩效评价结果运用，丰富绩效评价结果运用，尤其是与科研人员薪 酬挂钩，进一步增强了激励和约束作用。通过实施预算绩效管理的结果表明，预算绩效管 理能够完善公司相关项目管理、资金管理，提升了项目的实施进度，完善了绩效指标的设 定，强化了绩效评价结果的运用，进一步提升了公司争取财政类资金项目的成功率。 论文通过理论联系实际，结合财政类资金项目预算绩效管理，围绕P公司财政类资金 项目预算绩效管理优化，对财政类资金项目预算管理和绩效管理作了尽可能详尽的表述， 提出了P公司财政类资金项目预算绩效管理发展战略和具体目标以及实施路径，明确了企 业在争取财政资金和财政类资金项目的发展方向，对我国企业争取财政类资金项目和对财 II 政类资金项目进行预算绩效管理具有一定的参考意义和实践价值。 关键词:预算绩效管理；财政类资金项目；绩效评价结果运用 III Abstract Thenewerabreedsnewideas,whichguidenewpractice.Inrecentyears,withtheslowing downofeconomicgrowthandfinancialrevenue,thecontradictionbetweengovernmentrevenue andexpenditurehasbecomeincreasinglyprominent,especiallythelowefficiencyoffinancial fundsintheimplementationofenterprises.Inordertosolvetheproblemofthecontradiction betweenrevenueandexpenditureandtheefficiencyoftheuseoffinancialfunds,the governmenthastocarryoutcomprehensivebudgetperformancemanagementonfinancialfunds. Throughperformancemanagement,thelowperformanceobjectivesandperformanceare eliminatedProjectswithunclearobjectives.Itisinthiscasethatthe19thNationalCongressof theCommunistPartyofChinaproposedtoestablishacomprehensivestandardizedand transparentbudgetsystemwithscientificstandardsandstrongconstraints,andimplement performancemanagementinanall-roundway.TheFourthPlenarySessionofthe19thCentral Committeestressedthatthebudgetsystemwithscientificstandards,transparentnormsand strongconstraintsshouldbeimproved. Basedonmyworkexperienceinthedistributionandmanagementoffinancialfunds,as wellasmyunderstandingofPcompany'sprojectmanagementandimplementationoffinancial funds,thispaperanalyzesthecurrentsituationofPcompanyandfindssomeproblems,which aremainlymanifestedinthefollowingaspects:first,theprojectreserveisinsufficient,especially thefinancialfundprojectreserveisinsufficient,thecompanyIntermsofprojectreserve management,thereisnostandardizedmanagement.Generallyspeaking,thefeasibilityand necessityoftheprojectarenotclearwhenreceivingthenoticeofprojectapplication,andthe projectistemporarilyorganizedandcompiled,andtheprojectisnotfullydemonstrated; secondly,thesettingofprojectperformanceobjectivesisunscientific,andtheperformanceisnot reasonablyandscientificallydemonstratedandanalyzedwhentheprojectistemporarily organizedandcompiledThetargetisbigorsmall,highorlow,whichaffectstheimplementation oftheprojectandtheperformanceevaluationinthelaterstage;thethirdisthattheperformance evaluationmechanismisnotperfect.Intheactualwork,thefinancialdepartmenthasstartedto carryoutperformanceevaluationontheuseofsomefunds,andthefinancialperformance evaluationontheuseofenterprisesisless,andtheperformanceevaluationofcompanyPhasnot formedafixedmechanism;thefourthisthattheapplicationmodeofperformanceevaluation resultsissingle1、DuetoPcompany'slackofin-depthandconcreteworkinperformance evaluation,theresultsofperformanceevaluationareinevitablyunfair,objectiveandfair.The resultsofperformanceevaluationoffinancialfundprojectsofthecompanybysuperior departmentsareonlysimplyreportedinsomeways,withoutsubstantiveincentivesand IV constraints. ThroughtheanalysisandresearchofPcompany'sbudgetperformancemanagementof financialcapitalprojects,thepaperputsforwardthecountermeasurestosolvethebudget performancemanagementproblemsoffinancialcapitalprojectsbyusingthemethodsof literatureresearch,caseanalysisandtargetcomparison.First,optimizetheprojectreserve management,establishtheprojectdatabasemanagementsystem,clarifythemanagementprocess andrulesofprojectwarehousingandoutbound,strengthenthenecessaryconditionsofproject warehousing,ensurethatthewarehousingprojectsmeetthecompany'splanning,andcanbe declaredandimplementedatanytime;second,optimizetheperformancegoalsettingof financialfundprojects,clarifytherulesandweightsoftheprojectperformancegoalsetting,and improvetheperformancegoalsettingThescientificnatureofsetting,therelevancewiththe project,andthesettingofperformanceobjectivesshouldbeabletobecompleted;thethirdisto improvetheperformanceevaluationmechanism,whichistheactualtestoftheimplementation oftheproject,totestthecompletiondegreeofprojectapproval,projectmanagement,andoutput benefits,reflectingtheuseefficiencyoffunds;thefourthistoimprovetheuseofperformance evaluationresults,andenrichtheuseofperformanceevaluationresults,especiallywithscientific researchThesalaryofpersonnelislinked,whichfurtherenhancestheroleofincentiveand restraint.Throughtheimplementationofbudgetperformancemanagementresultsshowthat budgetperformancemanagementcanimprovethecompany'srelevantprojectmanagement, capitalmanagement,improvetheimplementationprogressoftheproject,improvethesettingof performanceindicators,strengthentheapplicationofperformanceevaluationresults,andfurther improvethesuccessrateofthecompany'sfinancialcapitalprojects. Bycombiningtheorywithpractice,combiningwithbudgetperformancemanagementof financialfundprojects,centeringontheoptimizationofbudgetperformancemanagementof financialfundprojectsofPcompany,thispapermakesadetaileddescriptionofbudget managementandperformancemanagementoffinancialfundprojectsasmuchaspossible,puts forwardthedevelopmentstrategy,specificobjectivesandImplementationPathofbudget performancemanagementoffinancialfundprojectsofPcompany,andclarifiesthedevelopment strategy,specificobjectivesandimplementationpathofenterprisebudgetperformance managementoffinancialfundprojectsofPcompanyTostriveforthedevelopmentdirectionof financialcapitalandfinancialcapitalprojectshascertainreferencesignificanceandpractical valueforChineseenterprisestostriveforfinancialcapitalprojectsandbudgetperformance managementoffinancialcapitalprojects. Keywords:Budgetperformancemanagement；Financialfundproject；Applicationof performanceevaluationresults V 目录 摘要.....................I Abstract.........III 一、绪论.............1 （一）研究背景、目的及意义.....1