基于BSC理论的SZ单位政府采购绩效评价研究

发布时间：2018-02-11 08:10

本文关键词： BSC理论政府采购绩效评价　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国自1995年开始政府采购试点工作到1998年全面推行政府采购制度,通过不断探索,初步形成了政府采购制度框架。现今,政府采购工作已在全国范围内广泛展开,政府采购作为公共财政体制的重要组成部分,在履行政府职能、节约财政资金、促进社会公平等方面发挥着显著的作用。至今我国尚未形成系统的政府绩效评价指标体系,政府采购的监督管理停留在低层次的规范流程上,大多数地区基本上是由财政部门通过绩效考核的方法对政府采购进行绩效评价,对绩效评价结果重视程度不够,难以发挥政府采购绩效评价的真正价值。伴随着政府采购规模的逐渐扩大,如何对政府采购工作绩效进行科学的评价,如何针对实际情况科学地构建评价指标体系,是当前我国政府采购管理工作亟待研究的课题,其研究结果将为政府单位健全政府采购制度、完善长效反馈机制提供较强的借鉴意义。本文选择SZ单位为研究样本,运用案例分析法、专家咨询法及问卷调查法,对SZ单位政府采购工作绩效进行分析和评价,通过评价结果,发现SZ单位目前政府采购工作存在的问题,进而提出改善措施。本文主要分为五章:第一章是绪论,介绍本文的研究背景及研究意义,对国内外有关政府采购绩效评价理论进行梳理,对论文的研究方法和研究思路进行简要叙述。第二章是相关概念和基本理论,主要对平衡计分卡和政府采购绩效评价相关概念和基本理论进行阐述。第三章构建政府采购绩效评价指标体系,介绍评价体系设计原则,在政府采购决策、执行和管理环节,通过专家咨询法和调查问卷法确定评价指标和指标权重,建立绩效评价方案。第四章是对SZ单位政府采购现状绩效评价,介绍了 SZ单位政府采购现状,通过问卷调查法评定SZ单位绩效评价指标分值。第五章是对SZ单位政府采购绩效评价结果分析,本章主要对SZ单位政府采购成效分析,根据调研发现的问题提出完善政府采购工作对策建议。第六章为研究的结论与展望。本文通过研究发现,SZ单位可能存在分拆项目规避公开招标的行为,采购程序不规范、不透明,为暗箱操作、集中寻租等腐败现象提供了可能性;采购方式选择不合理、采购目标短期化,造成SZ单位政府采购工作效益较低。针对以上问题,本文从完善预算制度、优化机构设置、强化监督机制、建立绩效评价体系四个方面提出改进措施,进一步规范SZ单位政府采购工作,从而为其他政府单位采购工作的绩效评价提供借鉴。
[Abstract]:From 1995 to 1998, the government procurement system has been carried out in China. Through continuous exploration, the framework of government procurement system has been preliminarily formed. Nowadays, the government procurement work has been widely carried out in the whole country. As an important part of the public finance system, government procurement plays a significant role in performing government functions, saving financial funds and promoting social equity. The supervision and management of government procurement stay at the low level of the standard process, most areas are basically by the financial departments through the performance appraisal method to evaluate the performance of government procurement, the results of performance evaluation is not enough attention. It is difficult to give full play to the real value of the performance evaluation of government procurement. With the gradual expansion of the scale of government procurement, how to scientifically evaluate the performance of government procurement, how to scientifically construct the evaluation index system according to the actual situation, It is an urgent task to study the government procurement management in our country at present. The research results will provide a strong reference for the government units to perfect the government procurement system and improve the long-term feedback mechanism. This paper chooses SZ unit as the research sample. Using the method of case analysis, expert consultation and questionnaire survey, this paper analyzes and evaluates the performance of SZ units' government procurement work. Through the evaluation results, it finds out the problems existing in SZ units' government procurement work at present. This paper is divided into five chapters: the first chapter is an introduction, which introduces the research background and significance of this paper, and combs the theory of performance evaluation of government procurement at home and abroad. The research methods and ideas of the thesis are briefly described. The second chapter is related concepts and basic theories. This paper mainly expounds the related concepts and basic theories of balanced scorecard and performance evaluation of government procurement. Chapter three constructs the index system of government procurement performance evaluation, introduces the design principles of evaluation system, and introduces the links of decision-making, execution and management of government procurement. Through expert consultation method and questionnaire method to determine the evaluation index and index weight, establish the performance evaluation scheme. Chapter 4th is to evaluate the current situation of government procurement of SZ units, introduce the current situation of government procurement in SZ units. The result of SZ unit government procurement performance evaluation is analyzed in the 5th chapter, this chapter mainly analyzes the effect of SZ unit government procurement. According to the problems found by the investigation, the author puts forward some suggestions to perfect the government procurement work. Chapter 6th is the conclusion and prospect of the research. Through the research, the author finds that the SZ units may have the behavior of avoiding the public bidding and the procurement procedure is not standard. Opacity provides possibility for corruption such as dark box operation, centralized rent-seeking, unreasonable choice of procurement method, short term procurement target, which results in low efficiency of government procurement in SZ units. In view of the above problems, this paper tries to improve the budget system. In order to further standardize the government procurement work of SZ units, it can provide reference for the performance evaluation of other government units in the four aspects of optimizing the organization setting, strengthening the supervision mechanism and establishing the performance evaluation system.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

【参考文献】