基于平衡计分卡的X省无害化处理项目绩效评价研究

发布时间：2018-03-31 22:31

  本文选题：财政支出　切入点：绩效评价　出处：《辽宁大学》2017年硕士论文

【摘要】：改革开放以来,我国国民收入水平不断攀升,随之社会财富分配不均等社会问题越发尖锐,政府调节经济、配置资源、稳定社会的作用越来越凸显。近几年我国政府方面广泛推行积极的财政政策,推进财税体制的改革,公众方面公民素质和民主意识逐渐增强,建设高效、清廉、公平的政府的呼声高涨,我国开始重视财政管理体系的建设。创建科学的财政支出绩效评价体系对提高政府工作效率、提升公众满意度、稳定社会发展有着重要意义。平衡计分卡作为一种企业绩效管理工具于1992年问世,被评为21世纪最重要的十大管理工具之一。美国管理学者美国学者Kaplan和Norton在《平衡计分卡:驱动绩效评估体系》中首次提出:平衡计分卡从企业的愿景与战略出发,从内部财务、企业客户、内部流程、学习成长四个角度建立指标体系,用于对企业绩效的全面权衡和综合评价。随着平衡计分卡理论的不断完善,引起了政府财政绩效管理的广泛关注。在西方大多数国家,平衡计分卡已经作为财政支出绩效评价的工具并取得了显著的成效,由于政策、国情的差异,我国财政支出绩效评价大多仍局限于传统的评价体系。本文首先阐述了 X财政支出项目原本的绩效评价方法,案例原本采用的是政府颁布财政支出绩效评价相关的管理办法,该管理办法提供的指标框架包括三个一级指标分别为项目决策、项目管理、项目绩效。我国的财政支出绩效评价理论和实践已经略有成效,但仍存在没有充分突出财政的多重目的性、指标体系缺乏立体性等局限。平衡计分卡立足于长远愿景和战略,着眼于有利于实现总体目标的驱动因素,其特点在于指标体系的平衡性。本文研究了平衡计分卡用于蔡振支出绩效评价的优势以及修正,并以X财政支出项目为例,依据项目目标重建指标体系,并采用德尔菲法为各项指标的权重赋值,最后加权平均计算得出评价总分。评价结果不仅能够得出总分和等级,还能够从多个角度全面体现该项目中存在的问题,以便于政府研究有针对性的对策进而实现最终目标。
[Abstract]:Since the reform and opening up, the level of national income in China has been rising, and the social problems of unequal distribution of social wealth have become more and more acute. The role of the government in regulating the economy, allocating resources and stabilizing the society has become more and more prominent.In recent years, our government has widely implemented a positive fiscal policy, pushed forward the reform of the fiscal and taxation system, gradually enhanced the quality of citizens and democratic consciousness of the public, and raised the voice of building an efficient, clean and fair government.Our country begins to attach importance to the construction of financial management system.It is of great significance to establish a scientific evaluation system of financial expenditure performance for improving the efficiency of government work, promoting public satisfaction and stabilizing social development.As a kind of enterprise performance management tool, balanced Scorecard (BSC) was introduced in 1992 and ranked as one of the ten most important management tools in the 21 ~ (st) century.American management scholars Kaplan and Norton put forward for the first time in "balanced Scorecard: driving performance Evaluation system": balanced Scorecard starts from enterprise's vision and strategy, from internal finance, enterprise customer, internal process.The index system is set up from four angles of learning and growth, which is used to weigh and evaluate the enterprise performance comprehensively.With the development of balanced Scorecard theory, the government financial performance management has been paid more and more attention.In most western countries, the balanced Scorecard has been used as a tool to evaluate the performance of fiscal expenditure and has achieved remarkable results. Due to the differences of policies and national conditions, the performance evaluation of fiscal expenditure in China is still limited to the traditional evaluation system.This paper first expounds the original performance evaluation method of X financial expenditure project. The case originally adopted the management methods related to the performance evaluation of fiscal expenditure issued by the government.The index framework provided by this management method includes three primary indicators: project decision, project management and project performance.The theory and practice of performance evaluation of fiscal expenditure in our country have made some achievements, but there are still some limitations, such as insufficient emphasis on the multi-purpose of finance and the lack of stereosyncrasies in the index system.The balanced scorecard is based on the long-term vision and strategy, and focuses on the driving factors conducive to the realization of the overall goal, which is characterized by the balance of the index system.This paper studies the advantages and amendments of balanced Scorecard used in Cai Zhen's expenditure performance evaluation. Taking X fiscal expenditure project as an example, the index system is reconstructed according to the project objectives, and the Delphi method is used to assign the weight of each index.The final weighted average was calculated to get the total evaluation score.The evaluation results not only can get the total score and grade, but also can fully reflect the problems in the project from many angles, so as to facilitate the government to study targeted countermeasures to achieve the final goal.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F812.45

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