基于平衡计分卡方法的我国财政科技投入绩效评价研究

发布时间：2018-03-31 16:16

本文选题：平衡计分卡　切入点：财政科技投入　出处：《北京工商大学》2016年硕士论文

【摘要】：随着我国经济的发展步入新常态,增加财政科技经费投入,推进科技进步,对促进节能降耗,提高产出效率,带动经济增长方式的转变,将会发挥更加积极的作用。但是在我国财政科技投入不断增加的同时却暴露出种种问题,如科技产出效益低下、科研经费管理不完善、财政科技投入绩效评价方法和体系不健全等,因此急需建立一套科学、完善的财政科技投入绩效评价体系来改变这一现象。平衡计分卡作为一种先进的绩效评价方法,可以以多维度、多层次的战略目标与评价指标的设计与制衡广泛应用于国外大企业及政府公共部门的战略管理和绩效评价,因此,能否将其有效地融入我国财政科技经费的绩效评价之中,是一个值得我们深入研究的问题。平衡计分卡方法是由美国哈佛商学院教授罗伯特卡·普兰和大卫·P·诺顿发明的,它是一种比较完善的绩效考评方法,作为一种行之有效的绩效考评方法,平衡计分卡方法创立之初,在企业的绩效管理中取得了巨大的成就,并且受到了极大的欢迎,后来,越来越多的学者试图将平衡计分卡方法应用在政府的绩效管理中。在我国,也有学者将平衡计分卡方法运用到财政农业项目支出、义务教育财政支出、社会保障基金支出等多项公共支出的绩效评价之中。但是,将平衡计分卡方法运用到我国财政科技投入绩效评价之中的在我国理论界基本还是空白,因此本文试图将平衡计分卡方法引入到财政科技投入绩效考评中,建立财政科技投入绩效评价体系,并运用层次分析法对各个绩效评价指标设置权重,同时将建立好的指标体系运用到我国2010-2014年的财政科技投入绩效评价之中,已期能够有助于对我国财政科技投入全面、合理的考评,达到提高我国财政科技资金使用效率的目的。
[Abstract]:With the development of our country's economy entering the new normal, increasing the investment of financial science and technology funds, promoting the progress of science and technology, promoting energy saving and reducing consumption, improving the efficiency of output, driving the transformation of economic growth mode, Will play a more active role. However, while the financial investment in science and technology in our country continues to increase, it has exposed various problems, such as the low efficiency of scientific and technological output, the imperfect management of scientific research funds, The performance evaluation method and system of financial science and technology investment is not perfect, so it is urgent to establish a set of scientific and perfect financial science and technology investment performance evaluation system to change this phenomenon. The design and balance of multi-dimensional and multi-level strategic objectives and evaluation indicators can be widely used in the strategic management and performance evaluation of foreign large enterprises and government public sector. Whether it can be effectively integrated into the performance evaluation of our country's financial science and technology funds is a question worthy of further study. The balanced scorecard method was invented by Robert Kaplan and David P. Norton, professors at Harvard Business School in the United States. It is a relatively perfect performance evaluation method, as an effective performance evaluation method, the balanced Scorecard method was founded, in the early years, in the enterprise performance management has made great achievements, and was greatly welcomed, later, More and more scholars try to apply the balanced Scorecard method to the performance management of the government. However, applying the balanced Scorecard method to the performance evaluation of our country's financial investment in science and technology is still a basic blank in the theoretical circle of our country. Therefore, this paper attempts to introduce the balanced Scorecard method into the performance evaluation of financial investment in science and technology, establish a performance evaluation system of financial investment in science and technology, and use the analytic hierarchy process to set up weights for each performance evaluation index. At the same time, the establishment of a good index system will be applied to the performance evaluation of financial investment in science and technology in 2010-2014 in our country, which will be helpful to the comprehensive and reasonable evaluation of the financial investment in science and technology in China, and achieve the purpose of improving the efficiency of the use of financial science and technology funds in our country.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.45

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