论预算绩效评价与绩效指标

发布时间：2018-04-30 10:07

  本文选题：预算绩效管理 + 绩效评价　； 参考：《地方财政研究》2014年03期

【摘要】：在国务院和财政部的领导下,我国预算绩效管理与绩效评价在我国各地蓬勃展开,但同时也出现了"预算绩效管理是否合法"、"绩效指标难找"以及"绩效评价结果难应用"等问题。本文重点研究了绩效指标建设规律,指出:中国古代就有绩效管理。"绩效指标难"是因为,预算绩效管理是政府管理科学化的核心内容,而绩效指标又是管理体系的核心,它承担着公共支出价值判断和管理导向"双重任务",因而在我国政府向科学管理转变过程中,有问题出现并不奇怪。在如何建设科学的指标体系上,本文提出了指标规则、"一观三论"、信度效度等三个原理,并对如何建立绩效指标体系,为之创造相应条件等问题做了重点研究,通过案例比较,分析了两个框架的优缺点。
[Abstract]:Under the leadership of the State Council and the Ministry of Finance, China's budget performance management and performance evaluation have flourished throughout China. But at the same time, there are some problems, such as "whether budget performance management is legal", "performance indicators are difficult to find" and "performance evaluation results are difficult to apply" and so on. This paper focuses on the construction of performance indicators, pointing out: there was performance management in ancient China. " Performance indicators are difficult because budget performance management is the core content of scientific management of government, and performance index is the core of management system. It bears the dual task of judging the value of public expenditure and guiding the management, so it is not surprising that there are problems in the process of our government's transition to scientific management. On how to build a scientific index system, this paper puts forward three principles, such as index rule, "one view and three theory", reliability and validity, and makes a key research on how to establish the performance index system and create the corresponding conditions for it. The advantages and disadvantages of the two frameworks are analyzed.
【作者单位】： 上海财经大学;
【分类号】：F812.3;F810.6
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本文编号：1824126