本文選題：預(yù)算績(jī)效管理 + 績(jī)效評(píng)價(jià)　； 參考：《地方財(cái)政研究》2014年03期

【摘要】：在國(guó)務(wù)院和財(cái)政部的領(lǐng)導(dǎo)下,我國(guó)預(yù)算績(jī)效管理與績(jī)效評(píng)價(jià)在我國(guó)各地蓬勃展開(kāi),但同時(shí)也出現(xiàn)了"預(yù)算績(jī)效管理是否合法"、"績(jī)效指標(biāo)難找"以及"績(jī)效評(píng)價(jià)結(jié)果難應(yīng)用"等問(wèn)題。本文重點(diǎn)研究了績(jī)效指標(biāo)建設(shè)規(guī)律,指出:中國(guó)古代就有績(jī)效管理。"績(jī)效指標(biāo)難"是因?yàn)?預(yù)算績(jī)效管理是政府管理科學(xué)化的核心內(nèi)容,而績(jī)效指標(biāo)又是管理體系的核心,它承擔(dān)著公共支出價(jià)值判斷和管理導(dǎo)向"雙重任務(wù)",因而在我國(guó)政府向科學(xué)管理轉(zhuǎn)變過(guò)程中,有問(wèn)題出現(xiàn)并不奇怪。在如何建設(shè)科學(xué)的指標(biāo)體系上,本文提出了指標(biāo)規(guī)則、"一觀三論"、信度效度等三個(gè)原理,并對(duì)如何建立績(jī)效指標(biāo)體系,為之創(chuàng)造相應(yīng)條件等問(wèn)題做了重點(diǎn)研究,通過(guò)案例比較,分析了兩個(gè)框架的優(yōu)缺點(diǎn)。
[Abstract]:Under the leadership of the State Council and the Ministry of Finance, China's budget performance management and performance evaluation have flourished throughout China. But at the same time, there are some problems, such as "whether budget performance management is legal", "performance indicators are difficult to find" and "performance evaluation results are difficult to apply" and so on. This paper focuses on the construction of performance indicators, pointing out: there was performance management in ancient China. " Performance indicators are difficult because budget performance management is the core content of scientific management of government, and performance index is the core of management system. It bears the dual task of judging the value of public expenditure and guiding the management, so it is not surprising that there are problems in the process of our government's transition to scientific management. On how to build a scientific index system, this paper puts forward three principles, such as index rule, "one view and three theory", reliability and validity, and makes a key research on how to establish the performance index system and create the corresponding conditions for it. The advantages and disadvantages of the two frameworks are analyzed.
【作者單位】： 上海財(cái)經(jīng)大學(xué);
【分類號(hào)】：F812.3;F810.6
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本文編號(hào)：1824126