公共部门非经营性资产绩效评价研究  

Research on the Performance Evaluation of Non-operation Asset in the Public Sector

作　　者：林皎[1] 伍海泉[2] 周丹[2] 

机构地区：[1]中华人民共和国财政部社科文司,北京100820 [2]长沙理工大学管理学院,湖南长沙410076

出　　处：《经济与管理》2006年第10期22-26,共5页Economy and Management

基　　金：2004年国家社科基金项目<非经营性国有资产监督管理对策研究>(04BJY002)的研究成果之一

摘　　要：公共部门资产绩效评价不同于企业经营性资产绩效评价,也不同于公共支出绩效评价和公共部门业绩评价。资产的非效益性目标、公共部门绩效的非货币计量以及公共部门及其资产的复杂性是资产绩效评价的难点。建立以资产质量、安全、效率、贡献为核心指标,以相对指标和价值指标为主体,核心指标统一、辅助指标分类设置的绩效评价指标体系是公共部门资产绩效评价的基本思路。The asset performance evaluation in public institution may be differentiated from the public expenditure performance evaluation, enterprise capital performance evaluation and performance evaluation in public institution. The difficulties of the asset performance evaluation in public institution are asset nonefficiency goal, noncurrency measurement and complexity of the assets. It is the basic idea of the asset performance evaluation in public institution to build the target system of performance evaluation based on core targets of quality, safety, efficiency and contribution, relative targets and value targets as subject, identical core targets and categorized subsidiary targets.

关 键 词：公共部门 非经营性资产 事业绩效 评价指标 

分 类 号：F224.5[经济管理—国民经济]