本文選題：平衡計(jì)分卡　切入點(diǎn)：財(cái)政科技投入　出處：《北京工商大學(xué)》2016年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的發(fā)展步入新常態(tài),增加財(cái)政科技經(jīng)費(fèi)投入,推進(jìn)科技進(jìn)步,對(duì)促進(jìn)節(jié)能降耗,提高產(chǎn)出效率,帶動(dòng)經(jīng)濟(jì)增長(zhǎng)方式的轉(zhuǎn)變,將會(huì)發(fā)揮更加積極的作用。但是在我國(guó)財(cái)政科技投入不斷增加的同時(shí)卻暴露出種種問(wèn)題,如科技產(chǎn)出效益低下、科研經(jīng)費(fèi)管理不完善、財(cái)政科技投入績(jī)效評(píng)價(jià)方法和體系不健全等,因此急需建立一套科學(xué)、完善的財(cái)政科技投入績(jī)效評(píng)價(jià)體系來(lái)改變這一現(xiàn)象。平衡計(jì)分卡作為一種先進(jìn)的績(jī)效評(píng)價(jià)方法,可以以多維度、多層次的戰(zhàn)略目標(biāo)與評(píng)價(jià)指標(biāo)的設(shè)計(jì)與制衡廣泛應(yīng)用于國(guó)外大企業(yè)及政府公共部門(mén)的戰(zhàn)略管理和績(jī)效評(píng)價(jià),因此,能否將其有效地融入我國(guó)財(cái)政科技經(jīng)費(fèi)的績(jī)效評(píng)價(jià)之中,是一個(gè)值得我們深入研究的問(wèn)題。平衡計(jì)分卡方法是由美國(guó)哈佛商學(xué)院教授羅伯特卡·普蘭和大衛(wèi)·P·諾頓發(fā)明的,它是一種比較完善的績(jī)效考評(píng)方法,作為一種行之有效的績(jī)效考評(píng)方法,平衡計(jì)分卡方法創(chuàng)立之初,在企業(yè)的績(jī)效管理中取得了巨大的成就,并且受到了極大的歡迎,后來(lái),越來(lái)越多的學(xué)者試圖將平衡計(jì)分卡方法應(yīng)用在政府的績(jī)效管理中。在我國(guó),也有學(xué)者將平衡計(jì)分卡方法運(yùn)用到財(cái)政農(nóng)業(yè)項(xiàng)目支出、義務(wù)教育財(cái)政支出、社會(huì)保障基金支出等多項(xiàng)公共支出的績(jī)效評(píng)價(jià)之中。但是,將平衡計(jì)分卡方法運(yùn)用到我國(guó)財(cái)政科技投入績(jī)效評(píng)價(jià)之中的在我國(guó)理論界基本還是空白,因此本文試圖將平衡計(jì)分卡方法引入到財(cái)政科技投入績(jī)效考評(píng)中,建立財(cái)政科技投入績(jī)效評(píng)價(jià)體系,并運(yùn)用層次分析法對(duì)各個(gè)績(jī)效評(píng)價(jià)指標(biāo)設(shè)置權(quán)重,同時(shí)將建立好的指標(biāo)體系運(yùn)用到我國(guó)2010-2014年的財(cái)政科技投入績(jī)效評(píng)價(jià)之中,已期能夠有助于對(duì)我國(guó)財(cái)政科技投入全面、合理的考評(píng),達(dá)到提高我國(guó)財(cái)政科技資金使用效率的目的。
[Abstract]:With the development of our country's economy entering the new normal, increasing the investment of financial science and technology funds, promoting the progress of science and technology, promoting energy saving and reducing consumption, improving the efficiency of output, driving the transformation of economic growth mode, Will play a more active role. However, while the financial investment in science and technology in our country continues to increase, it has exposed various problems, such as the low efficiency of scientific and technological output, the imperfect management of scientific research funds, The performance evaluation method and system of financial science and technology investment is not perfect, so it is urgent to establish a set of scientific and perfect financial science and technology investment performance evaluation system to change this phenomenon. The design and balance of multi-dimensional and multi-level strategic objectives and evaluation indicators can be widely used in the strategic management and performance evaluation of foreign large enterprises and government public sector. Whether it can be effectively integrated into the performance evaluation of our country's financial science and technology funds is a question worthy of further study. The balanced scorecard method was invented by Robert Kaplan and David P. Norton, professors at Harvard Business School in the United States. It is a relatively perfect performance evaluation method, as an effective performance evaluation method, the balanced Scorecard method was founded, in the early years, in the enterprise performance management has made great achievements, and was greatly welcomed, later, More and more scholars try to apply the balanced Scorecard method to the performance management of the government. However, applying the balanced Scorecard method to the performance evaluation of our country's financial investment in science and technology is still a basic blank in the theoretical circle of our country. Therefore, this paper attempts to introduce the balanced Scorecard method into the performance evaluation of financial investment in science and technology, establish a performance evaluation system of financial investment in science and technology, and use the analytic hierarchy process to set up weights for each performance evaluation index. At the same time, the establishment of a good index system will be applied to the performance evaluation of financial investment in science and technology in 2010-2014 in our country, which will be helpful to the comprehensive and reasonable evaluation of the financial investment in science and technology in China, and achieve the purpose of improving the efficiency of the use of financial science and technology funds in our country.
【學(xué)位授予單位】：北京工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.45

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