基于平衡计分卡的社会保障基金绩效评价指标体系构建
发布时间：2018-12-11 23:53
【摘要】：社会保障对于每一个国家每一个政府都是重要而永恒的课题。而对于未富先老的发展中大国的中国,社会保障更是牵动着亿万国民的神经。本文在回顾历年来的文献资料时发现,我国社会保险基金的运营绩效状况差,挪用社保基金的案例也是屡见不鲜。究其原因,是由于我国政府现行的绩效评价方法存在着诸如绩效评价理念定位模糊、绩效评价操作过程中信息量不足、绩效评价主体过于单一等问题。为了摆脱目前社保基金管理效率低下这一问题,必须改进社会保险基金绩效评价方法,即采用平衡计分卡来进行绩效评价。 本文全文分为五个部分:第一部分绪论,主要论述文章选题的背景和研究综述,旨在说明文章选题的缘由以及介绍研究方法、创新之处等。第二部分主要阐述平衡计分卡和绩效评价指标的基本思想,给文章奠定一定的理论基础。第三部分主要介绍了平衡计分卡绩效评价指标体系构建的原则,并对构建要素进行分析。第四部分是文章的主体,从四个角度较为客观的构建了平衡计分卡社保基金的绩效评价指标体系。第五个部分主要将德尔菲法和层次分析法相结合,构造层次模型和判断矩阵确定各关键绩效指标的权重。
[Abstract]:Social security is an important and eternal issue for every government in every country. For China, an older developing country, social security affects hundreds of millions of people. When reviewing the literature over the years, this paper finds that the performance of social insurance funds in China is poor, and the cases of misappropriation of social security funds are not uncommon. The reason is that the current performance evaluation method of our government has some problems, such as vague orientation of performance evaluation concept, insufficient information in the performance evaluation process, too single subject of performance evaluation and so on. In order to get rid of the low efficiency of social security fund management, we must improve the social insurance fund performance evaluation method, that is, the balanced scorecard is used to evaluate the social security fund performance. The thesis is divided into five parts: the first part is the introduction, which mainly discusses the background and the research summary of the selected topic of the article, in order to explain the reason of the topic selection, the introduction of the research method, the innovation and so on. The second part mainly expounds the basic idea of balanced scorecard and performance evaluation index, which lays a certain theoretical foundation for the article. The third part mainly introduces the principle of constructing the performance evaluation index system of balanced scorecard, and analyzes the construction elements. The fourth part is the main body of the article, from four angles to build a balanced Scorecard social security fund performance evaluation index system. In the fifth part, Delphi method and AHP are combined to construct hierarchical model and judgment matrix to determine the weight of each key performance index.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F842.6;F224
本文编号：2373467
[Abstract]:Social security is an important and eternal issue for every government in every country. For China, an older developing country, social security affects hundreds of millions of people. When reviewing the literature over the years, this paper finds that the performance of social insurance funds in China is poor, and the cases of misappropriation of social security funds are not uncommon. The reason is that the current performance evaluation method of our government has some problems, such as vague orientation of performance evaluation concept, insufficient information in the performance evaluation process, too single subject of performance evaluation and so on. In order to get rid of the low efficiency of social security fund management, we must improve the social insurance fund performance evaluation method, that is, the balanced scorecard is used to evaluate the social security fund performance. The thesis is divided into five parts: the first part is the introduction, which mainly discusses the background and the research summary of the selected topic of the article, in order to explain the reason of the topic selection, the introduction of the research method, the innovation and so on. The second part mainly expounds the basic idea of balanced scorecard and performance evaluation index, which lays a certain theoretical foundation for the article. The third part mainly introduces the principle of constructing the performance evaluation index system of balanced scorecard, and analyzes the construction elements. The fourth part is the main body of the article, from four angles to build a balanced Scorecard social security fund performance evaluation index system. In the fifth part, Delphi method and AHP are combined to construct hierarchical model and judgment matrix to determine the weight of each key performance index.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F842.6;F224
【引证文献】
相关期刊论文 前2条
1 李贞;王建宁;;城乡低保资金绩效评价指标体系构建研究[J];创新;2012年05期
2 路云;周茂华;;基于平衡计分卡的社会医疗保险基金运行绩效评价[J];劳动保障世界(理论版);2013年01期
，本文编号：2373467
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