基于平衡计分卡的财政支出绩效评价体系研究

发布时间：2018-05-19 18:25

本文选题：平衡计分卡 + 绩效　；参考：《西北师范大学》2014年硕士论文

【摘要】：自1998年中央明确提出公共财政改革目标任务以来，众多学者对此发表了自己观点并提出了不少具有建设性的建议，各地政府机构也积极响应中央号召，进行了试点活动。经历了15年的快速发展，逐步建立了公共财政框架。而财政支出绩效评价，不仅有助于提高财政资金的使用效率，，调整和优化支出结构，而且有助于促进政府预算管理体制的改革，具有重要的意义。在理论研究和实际应用中，评价财政支出绩效的方法多种多样，然而近几年，一种新的战略管理工具平衡计分卡，逐渐受到人们的关注。平衡计分卡是1992年由哈佛大学商学院教授罗伯特·卡普兰（Robert S.Kaplan）和复兴方案咨询公司总裁大卫·诺顿（David P. Norton）提出的绩效管理理论，其基本原理是以组织战略为核心，从客户、财务、流程、学习与成长四个角度对组织战略进行层层分解，并为每个角度确定关键战略目标、设定衡量这些目标的绩效指标及指标的期望值、制定达到指标期望值的行动方案，最终通过行动方案达到绩效指标期望值，从而实现各角度关键战略目标，进而实现组织战略。这一层层分解和执行的过程还包含一个有序的反馈与修正机制。对于平衡计分卡在非盈利组织的适用性已经毋庸置疑，少数政府组织也引用平衡计分卡衡量其绩效，并取得了惊人的成果。这些经验都有助于我们成功的实施平衡计分卡，并有效运用到财政支出绩效评价工作中去。本文从研究背景和研究意义入手，首先分析了当前国内外财政支出绩效评价的现状，重申了财政支出绩效评价的意义，紧接着总结了国内外财政支出绩效评价的相关理论研究，认识到理论研究和实践中的不足，为本文的研究指明方向、奠定基础。然后引入了本文将要使用的战略管理工具平衡计分卡法，详细描述了其发展过程和基本内容，并验证了其运用到财政支出绩效评价的可行性。其次，作为财政支出绩效评价体系不可忽略的一部分，对其的内涵、特点、主体、对象、目的、原则和层次结构进行分析，在此基础上，运用战略管理的思想，依靠平衡计分卡建立了从战略制定目标分解指标确定目标值确定行动方案设计评价结果运用的财政支出绩效评价体系。最后，用平衡计分卡思想构建了天津市综合财政支出绩效评价体系，总结了在运用平衡计分卡建立财政支出绩效评价体系的注意事项，为平衡计分卡在现实中的应用提供经验。
[Abstract]:Since 1998, when the central government clearly put forward the target task of public finance reform, many scholars have put forward their own views and put forward many constructive suggestions, and local government agencies have also responded positively to the central government's call and carried out pilot activities. After 15 years of rapid development, gradually established the framework of public finance. The performance evaluation of fiscal expenditure is not only helpful to improve the efficiency of the use of financial funds, to adjust and optimize the structure of expenditure, but also to promote the reform of the government budget management system, which is of great significance. In theory research and practical application, there are a variety of methods to evaluate the performance of fiscal expenditure. However, in recent years, a new strategic management tool, balanced scorecard, has gradually attracted people's attention. The balanced scorecard is a performance management theory developed in 1992 by Robert S. Kaplan, a professor at Harvard Business School, and David PNorton, President of Renaissance Program Consulting. Financial, process, learning and growth are four perspectives of organizational strategy decomposition, and for each of the key strategic objectives, set performance indicators to measure these goals and indicators of expectations, Make the action plan to reach the expected value of the target, and finally reach the expected value of the performance indicator through the action plan, so as to achieve the key strategic objectives of each angle, and then realize the organizational strategy. This layer by layer decomposition and implementation process also contains an orderly feedback and correction mechanism. There is no doubt about the applicability of balanced scorecard in non-profit organizations. A few government organizations also use balanced scorecard to measure its performance and have achieved remarkable results. These experiences are helpful for us to implement the balanced scorecard successfully and apply it to the performance evaluation of fiscal expenditure. Starting with the research background and significance, this paper first analyzes the current situation of financial expenditure performance evaluation at home and abroad, reiterates the significance of financial expenditure performance evaluation, and then summarizes the domestic and foreign financial expenditure performance evaluation related theoretical research. Recognizing the deficiency of theoretical research and practice, this paper points out the direction and lays a foundation for the research. Then it introduces the balanced Scorecard method which will be used in this paper, describes its development process and basic content in detail, and verifies the feasibility of its application to the performance evaluation of fiscal expenditure. Secondly, as a part of the performance evaluation system of financial expenditure, this paper analyzes its connotation, characteristics, main body, object, purpose, principle and hierarchical structure. On this basis, it applies the idea of strategic management. Based on the balanced Scorecard, a financial expenditure performance evaluation system is established to determine the target value from the target of strategic formulation. Finally, the paper constructs the comprehensive financial expenditure performance evaluation system of Tianjin with the idea of balanced Scorecard, summarizes the matters needing attention in establishing the performance evaluation system of fiscal expenditure by using balanced Scorecard, and provides experience for the application of balanced Scorecard in reality.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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