本文選題：預(yù)算績效管理 + 績效評價　； 參考：《地方財政研究》2014年03期

【摘要】：在國務(wù)院和財政部的領(lǐng)導(dǎo)下,我國預(yù)算績效管理與績效評價在我國各地蓬勃展開,但同時也出現(xiàn)了"預(yù)算績效管理是否合法"、"績效指標(biāo)難找"以及"績效評價結(jié)果難應(yīng)用"等問題。本文重點研究了績效指標(biāo)建設(shè)規(guī)律,指出:中國古代就有績效管理。"績效指標(biāo)難"是因為,預(yù)算績效管理是政府管理科學(xué)化的核心內(nèi)容,而績效指標(biāo)又是管理體系的核心,它承擔(dān)著公共支出價值判斷和管理導(dǎo)向"雙重任務(wù)",因而在我國政府向科學(xué)管理轉(zhuǎn)變過程中,有問題出現(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"、信度效度等三個原理,并對如何建立績效指標(biāo)體系,為之創(chuàng)造相應(yīng)條件等問題做了重點研究,通過案例比較,分析了兩個框架的優(yōu)缺點。
[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】： 上海財經(jīng)大學(xué);
【分類號】：F812.3;F810.6
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本文編號：1824126