美英财政绩效管理模式选择的实践与借鉴——从组织效率到绩效成果

发布时间：2018-05-29 15:36

本文选题：新公共管理理论 + 绩效管理模式　；参考：《中国行政管理》2013年09期

【摘要】：本世纪初以来,我国各级政府积极尝试财政绩效管理改革,取得了一定成效。但重新审视各地的做法,会发现几乎所有的绩效管理实践都没有将政治因素的约束考虑在内,也没有形成一个系统的、统一成熟的模式,具体操作上也存在着一定的混乱。造成该现象的原因可以归结于各地没有很好地理解绩效管理的基本原理,因而没有处理好政策评价与绩效测定之间的关系。为解决上述问题,需要重新回到新公共管理理论思维的原点,清晰界定政策评价与绩效测定之间的关系。为此,本文首先在梳理新公共管理理论核心思维的基础上,介绍美英两国在绩效管理实践中成功与失败的经验,最后提出我国在财政绩效管理改革中应注意解决的问题。
[Abstract]:Since the beginning of this century, Chinese governments at all levels have actively tried to reform financial performance management and achieved certain results. But if we re-examine the practices, we can find that almost all the performance management practices do not take the constraints of political factors into account, nor have they formed a systematic, unified and mature model, and there is some confusion in the concrete operation. The reason for this phenomenon can be attributed to the fact that the basic principles of performance management are not well understood and the relationship between policy evaluation and performance measurement is not properly handled. In order to solve the above problems, it is necessary to return to the origin of the new public management theory and clearly define the relationship between policy evaluation and performance measurement. Therefore, based on the core thinking of the new public management theory, this paper introduces the successful and unsuccessful experiences of the United States and Britain in the practice of performance management, and finally points out the problems that should be solved in the reform of financial performance management in China.
【作者单位】：上海财经大学公共经济与管理学院;
【分类号】：F811

【共引文献】