基于平衡计分卡政府部门绩效评价体系构建

发布时间：2018-04-08 12:35

本文选题：政府部门　切入点：绩效评价　出处：《河北大学》2015年硕士论文

【摘要】：在20世纪70年代开始,在全球化和国际竞争加剧的大背景下,英国、美国、新西兰和欧洲各国纷纷开始进行政府改革,又称“新公共管理运动”。这些国家从企业管理中得到启发,树立公共责任和顾客至上的理念,采取公共部门绩效评价改革措施。公共部门的绩效管理从这时候开始得到广泛应用,并取得一定成效。有着“国家生产力”之称的政府绩效,可以对政府的行为进行客观、公正的评价,对于提高政府工作效率,改善服务质量,提高政府公信力有着重要作用。而绩效评价体系的构建,既是对政府工作内容的反映,更是对政府工作价值取向的反映。和国外相比,我国政府部门的绩效评价与绩效管理还处于起步阶段。本文为政府部门建立绩效评价体系,具体内容以C市审计局为例,充分考虑到审计局的具体情况和作为审计部门的特殊性,对审计部门绩效评价体系的构建进行了研究。在对审计局设立具体绩效评价体系时采用平衡计分卡、层次分析法和德尔菲法等方法,尝试将平衡计分卡应用到政府部门绩效评价中。本文首先回顾了有关政府部门绩效评价的国内外研究现状和政府绩效管理的概念及相关内容。其次通过对C市审计局绩效管理问题分析,针对这些问题具体基于平衡计分卡的四个维度来构建审计局绩效评价指标体系。最后是对审计局绩效评价体系的应用,对上一部分为审计局绩效评价设计的指标设计权重并应用分析,并对发现的问题提出解决建议。希望通过本文的政府绩效评价体系的研究可以对审计局的绩效管理提供改善的方向。
[Abstract]:In the 1970s, under the background of globalization and the intensification of international competition, Britain, the United States, New Zealand and European countries began to carry out government reform, also known as the "New Public Management Movement".These countries are inspired by enterprise management, set up the concept of public responsibility and customer first, and adopt the reform measures of public sector performance evaluation.Public sector performance management has been widely used since then, and achieved certain results.The government performance, which is called "national productivity", can be evaluated objectively and impartially. It plays an important role in improving the efficiency of government work, improving the quality of service and improving the credibility of the government.The construction of performance evaluation system not only reflects the content of government work, but also reflects the value orientation of government work.Compared with foreign countries, the performance evaluation and performance management of Chinese government is still in its infancy.This paper sets up a performance evaluation system for government departments. Taking C City Audit Bureau as an example, this paper studies the construction of audit department performance evaluation system, considering the specific situation of audit bureau and the particularity of audit department.The balanced Scorecard, Analytic hierarchy process (AHP) and Delphi method are used to set up the specific performance evaluation system of the Audit Bureau, and the balanced Scorecard is applied to the performance evaluation of government departments.This paper first reviews the research status of government performance evaluation at home and abroad, the concept of government performance management and related content.Secondly, based on the analysis of the performance management problems of C City Audit Bureau, the performance evaluation index system of the Audit Bureau is constructed based on the four dimensions of balanced Scorecard.Finally, the application of the performance evaluation system of the audit bureau is discussed, and the weight of the index design of the performance evaluation design of the audit bureau is analyzed, and the solutions to the problems found are put forward.It is hoped that the research of the government performance evaluation system in this paper can improve the performance management of the audit bureau.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630.3

【参考文献】