【摘要】：政府是伴隨著生產(chǎn)力的發(fā)展、私有制的出現(xiàn)、階級的產(chǎn)生、社會矛盾的發(fā)生而產(chǎn)生和存在的,是人類文明發(fā)展到一定歷史階段的產(chǎn)物。政府總是力圖把各種矛盾沖突維持在秩序范圍內(nèi),并在此基礎(chǔ)上促進社會經(jīng)濟持續(xù)、快速、健康地發(fā)展,在社會經(jīng)濟的運轉(zhuǎn)中發(fā)揮著極為重要的作用,正如世界銀行的專家所指出的那樣:“政府對一國經(jīng)濟和社會發(fā)展以及這種發(fā)展能否持續(xù)下去有舉足輕重的作用。在追求集體目標(biāo)上,政府對變革的影響、推動和調(diào)節(jié)方面的潛力是無可比擬的。當(dāng)這種能力得到良好發(fā)揮時,該國經(jīng)濟便蒸蒸日上。但是若情況相反,則發(fā)展便會止步不前�！闭倪@種能力發(fā)揮得好壞就體現(xiàn)為政府的工作績效,而政府績效也受到社會公眾越來越多的關(guān)注。但是,如何對政府的工作績效進行評估呢?這就成為各國理論界普遍面臨的一個重要課題。 目前,在世界范圍內(nèi),政府績效評估都是伴隨著政府績效審計的產(chǎn)生而產(chǎn)生的,是政府績效審計的一個至關(guān)重要的步驟和組成要素。20世紀(jì)40年代以后,隨著國家公共開支的大幅度增長,經(jīng)濟資源與需求矛盾的日益尖銳,人們對提高公營部門支出的效益和明確支出經(jīng)濟責(zé)任的要求越來越高;同時,由于新公共管理理念對政府管理理念的沖擊以及政府解脫自身受托管理責(zé)任的需要,政府績效審計在西方各國得到普遍而成功的開展。我國從2002年開始以深圳市為試點進行政府績效審計,其開展效果的關(guān)鍵就在于我國政府績效評估理論與方法的研究程度。 另外,多年來,我國在改革政府體制、轉(zhuǎn)變政府職能上作了許多有益的探索和實踐,同時也對我國政府績效賦予了許多新的內(nèi)容:我國政府績效不再是傳統(tǒng)計劃經(jīng)濟體制下的只關(guān)注計劃目標(biāo)的完成情況,而更多地開始關(guān)注計劃目標(biāo)完成的經(jīng)濟性、效率性以及效果性;政府的功能不僅僅是管理,而更多地體現(xiàn)為服務(wù);績效考核的對象也不僅僅是個人,而且延伸到組織——我國政府職能的轉(zhuǎn)變?yōu)槲覈冃гu估的開展提出了現(xiàn)實的要求。 基于以上一些原因,本論文分導(dǎo)言、正文四章共五個部分,把政府績效評估從政府績效審計中獨立出來作為一個單獨的體系進行研究,通過對有關(guān)政府績效評估理論的研究和國外政府績效評估實踐的比較力圖構(gòu)建我國的政府績效評估體系。其基本內(nèi)容和框架結(jié)構(gòu)如下: 導(dǎo)言部分,主要介紹選題的動因、意義和論文的章節(jié)結(jié)構(gòu)。 第一章,介紹政府績效評估的一般理論框架,包括政府績效評估的含義和特殊性、政府績效評估產(chǎn)生的原因、政府績效評估的基本要素、政府績效評估的基本程序和政府績效評估的困境等內(nèi)容。本章只對政府績效評估的相關(guān)問題作一般
[Abstract]:With the development of productive forces, the emergence of private ownership, the emergence of class, and the occurrence of social contradictions, the government is the product of the development of human civilization to a certain historical stage. The government has always tried to maintain various contradictions and conflicts within the scope of order, and on this basis promote the sustained, rapid and healthy development of social economy, and play an extremely important role in the operation of social economy. As World Bank experts point out: "Government plays an important role in the economic and social development of a country and its sustainability. In pursuit of collective goals, the potential of government to influence, promote and regulate change is unmatched. When this capacity is put to good use, the country's economy is booming. But if the opposite is the case, the development will stop. " The performance of the government is reflected in the performance of the government, and the performance of the government is paid more and more attention by the public. However, how to evaluate the performance of the government? This has become an important subject facing the theoretical circle of various countries. At present, in the world, government performance evaluation is accompanied by the emergence of government performance audit, which is a crucial step and component element of government performance audit. With the large increase of national public expenditure and the increasingly sharp contradiction between economic resources and demand, people need to improve the efficiency of public sector expenditure and clarify the economic responsibility of expenditure. At the same time, due to the impact of the new public management concept on the concept of government management and the need for the government to extricate itself from its own management responsibilities, the government performance audit has been widely and successfully carried out in western countries. Since 2002, the government performance audit has been carried out in Shenzhen City. The key to its effect lies in the research degree of the theory and method of government performance evaluation. In addition, over the years, China has made many useful explorations and practices in reforming the government system and transforming government functions. At the same time, it also gives many new contents to the government performance of our country: government performance of our country is no longer only paying attention to the completion of the planned goal under the traditional planned economy system, but also paying more attention to the economy of the completion of the planned goal. Efficiency and effectiveness; The function of government is not only management, but also more service. The object of performance appraisal is not only individual, but also extends to organization-the transformation of government function in our country puts forward the realistic request for the development of government performance evaluation in our country. Based on the above reasons, this paper is divided into five parts: introduction, four chapters of the text, which take the government performance evaluation from the government performance audit as a separate system to study. Through the research on the theory of government performance evaluation and the comparison of foreign government performance evaluation practice, this paper tries to construct the government performance evaluation system of our country. Its basic content and frame structure are as follows: introduction part, mainly introduces the motivation, significance and chapter structure of the thesis. The first chapter introduces the general theoretical framework of government performance evaluation, including the meaning and particularity of government performance evaluation, the causes of government performance evaluation, and the basic elements of government performance evaluation. The basic procedure of government performance evaluation and the predicament of government performance evaluation and so on. This chapter only makes a general comment on the relevant issues of government performance evaluation.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前6條

1 徐金泉;基于利益相關(guān)者治理的績效評價研究[D];中國海洋大學(xué);2010年

2 易俊杰;基于平衡計分卡的基層稅務(wù)機關(guān)績效評估研究[D];湘潭大學(xué);2010年

3 彭秋瓊;社會保險基金政府績效審計的研究[D];長沙理工大學(xué);2008年

4 杜熒;地方政府績效評估工具的比較研究[D];南京師范大學(xué);2008年

5 徐璐;我國行政評價法探析[D];山東大學(xué);2008年

6 喻婷;社會保險基金績效審計評價體系研究[D];西南財經(jīng)大學(xué);2010年

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本文編號：2379373