本文關(guān)鍵詞： BSC理論 政府采購 績效評(píng)價(jià)　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國自1995年開始政府采購試點(diǎn)工作到1998年全面推行政府采購制度,通過不斷探索,初步形成了政府采購制度框架�，F(xiàn)今,政府采購工作已在全國范圍內(nèi)廣泛展開,政府采購作為公共財(cái)政體制的重要組成部分,在履行政府職能、節(jié)約財(cái)政資金、促進(jìn)社會(huì)公平等方面發(fā)揮著顯著的作用。至今我國尚未形成系統(tǒng)的政府績效評(píng)價(jià)指標(biāo)體系,政府采購的監(jiān)督管理停留在低層次的規(guī)范流程上,大多數(shù)地區(qū)基本上是由財(cái)政部門通過績效考核的方法對(duì)政府采購進(jìn)行績效評(píng)價(jià),對(duì)績效評(píng)價(jià)結(jié)果重視程度不夠,難以發(fā)揮政府采購績效評(píng)價(jià)的真正價(jià)值。伴隨著政府采購規(guī)模的逐漸擴(kuò)大,如何對(duì)政府采購工作績效進(jìn)行科學(xué)的評(píng)價(jià),如何針對(duì)實(shí)際情況科學(xué)地構(gòu)建評(píng)價(jià)指標(biāo)體系,是當(dāng)前我國政府采購管理工作亟待研究的課題,其研究結(jié)果將為政府單位健全政府采購制度、完善長效反饋機(jī)制提供較強(qiáng)的借鑒意義。本文選擇SZ單位為研究樣本,運(yùn)用案例分析法、專家咨詢法及問卷調(diào)查法,對(duì)SZ單位政府采購工作績效進(jìn)行分析和評(píng)價(jià),通過評(píng)價(jià)結(jié)果,發(fā)現(xiàn)SZ單位目前政府采購工作存在的問題,進(jìn)而提出改善措施。本文主要分為五章:第一章是緒論,介紹本文的研究背景及研究意義,對(duì)國內(nèi)外有關(guān)政府采購績效評(píng)價(jià)理論進(jìn)行梳理,對(duì)論文的研究方法和研究思路進(jìn)行簡要敘述。第二章是相關(guān)概念和基本理論,主要對(duì)平衡計(jì)分卡和政府采購績效評(píng)價(jià)相關(guān)概念和基本理論進(jìn)行闡述。第三章構(gòu)建政府采購績效評(píng)價(jià)指標(biāo)體系,介紹評(píng)價(jià)體系設(shè)計(jì)原則,在政府采購決策、執(zhí)行和管理環(huán)節(jié),通過專家咨詢法和調(diào)查問卷法確定評(píng)價(jià)指標(biāo)和指標(biāo)權(quán)重,建立績效評(píng)價(jià)方案。第四章是對(duì)SZ單位政府采購現(xiàn)狀績效評(píng)價(jià),介紹了 SZ單位政府采購現(xiàn)狀,通過問卷調(diào)查法評(píng)定SZ單位績效評(píng)價(jià)指標(biāo)分值。第五章是對(duì)SZ單位政府采購績效評(píng)價(jià)結(jié)果分析,本章主要對(duì)SZ單位政府采購成效分析,根據(jù)調(diào)研發(fā)現(xiàn)的問題提出完善政府采購工作對(duì)策建議。第六章為研究的結(jié)論與展望。本文通過研究發(fā)現(xiàn),SZ單位可能存在分拆項(xiàng)目規(guī)避公開招標(biāo)的行為,采購程序不規(guī)范、不透明,為暗箱操作、集中尋租等腐敗現(xiàn)象提供了可能性;采購方式選擇不合理、采購目標(biāo)短期化,造成SZ單位政府采購工作效益較低。針對(duì)以上問題,本文從完善預(yù)算制度、優(yōu)化機(jī)構(gòu)設(shè)置、強(qiáng)化監(jiān)督機(jī)制、建立績效評(píng)價(jià)體系四個(gè)方面提出改進(jìn)措施,進(jìn)一步規(guī)范SZ單位政府采購工作,從而為其他政府單位采購工作的績效評(píng)價(jià)提供借鑒。
[Abstract]:From 1995 to 1998, the government procurement system has been carried out in China. Through continuous exploration, the framework of government procurement system has been preliminarily formed. Nowadays, the government procurement work has been widely carried out in the whole country. As an important part of the public finance system, government procurement plays a significant role in performing government functions, saving financial funds and promoting social equity. The supervision and management of government procurement stay at the low level of the standard process, most areas are basically by the financial departments through the performance appraisal method to evaluate the performance of government procurement, the results of performance evaluation is not enough attention. It is difficult to give full play to the real value of the performance evaluation of government procurement. With the gradual expansion of the scale of government procurement, how to scientifically evaluate the performance of government procurement, how to scientifically construct the evaluation index system according to the actual situation, It is an urgent task to study the government procurement management in our country at present. The research results will provide a strong reference for the government units to perfect the government procurement system and improve the long-term feedback mechanism. This paper chooses SZ unit as the research sample. Using the method of case analysis, expert consultation and questionnaire survey, this paper analyzes and evaluates the performance of SZ units' government procurement work. Through the evaluation results, it finds out the problems existing in SZ units' government procurement work at present. This paper is divided into five chapters: the first chapter is an introduction, which introduces the research background and significance of this paper, and combs the theory of performance evaluation of government procurement at home and abroad. The research methods and ideas of the thesis are briefly described. The second chapter is related concepts and basic theories. This paper mainly expounds the related concepts and basic theories of balanced scorecard and performance evaluation of government procurement. Chapter three constructs the index system of government procurement performance evaluation, introduces the design principles of evaluation system, and introduces the links of decision-making, execution and management of government procurement. Through expert consultation method and questionnaire method to determine the evaluation index and index weight, establish the performance evaluation scheme. Chapter 4th is to evaluate the current situation of government procurement of SZ units, introduce the current situation of government procurement in SZ units. The result of SZ unit government procurement performance evaluation is analyzed in the 5th chapter, this chapter mainly analyzes the effect of SZ unit government procurement. According to the problems found by the investigation, the author puts forward some suggestions to perfect the government procurement work. Chapter 6th is the conclusion and prospect of the research. Through the research, the author finds that the SZ units may have the behavior of avoiding the public bidding and the procurement procedure is not standard. Opacity provides possibility for corruption such as dark box operation, centralized rent-seeking, unreasonable choice of procurement method, short term procurement target, which results in low efficiency of government procurement in SZ units. In view of the above problems, this paper tries to improve the budget system. In order to further standardize the government procurement work of SZ units, it can provide reference for the performance evaluation of other government units in the four aspects of optimizing the organization setting, strengthening the supervision mechanism and establishing the performance evaluation system.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.45

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