面向航天科研的绩效预算计划决策框架  

Performance Budget Planning Decisive Framework for Aerospace Research and Development

作　　者：王勇[1] 刘忠[1] 张维明[1] 王卓[1] 

机构地区：[1]国防科技大学信息系统与管理学院,湖南长沙410073

出　　处：《飞行器测控学报》2006年第6期10-15,共6页Journal of Spacecraft TT&C Technology

基　　金：国家自然科学基金资助项目（70271004,70401003）.

摘　　要：航天科研需要投入大量的资金进行研制、开发、试验和定型。而预算的基础，最终在于绩效，即必须通过型号任务的完成，发射的成功，科研成果的积累，科研水平的提高，人才的培养等多个方面的综合测度来进行评价，也就是以提高国家的航天战略能力作为评估的目标。本文根据航天科研的特点，在平衡记分法的基础上，提出了面向航天科研的绩效预算计划决策框架，建立了一个航天科研的预算计划决策过程模型以及组织、项目、过程的决策模型。Financial element is important to research, develop, test and finalize the equipment in the aerospace research and development. The foundation of the budget lles in the performances and results. Performances and results, such as completion of the model mission, successful launch, accumulation of the scientific achievements, upgrade of the research level, training of the talents etc. , are evaluated as the aerospace strategic capability. This paper studies the characteristics of the aerospace research, and in the spirit of balanced scorecard, proposes a performance budget plan- ning decisive framework for aerospace research and development, puts forward a relevant performance budget planning decisive process, and builds up the organization, project and measuring model in three dimensions.

关 键 词：预算 绩效 平衡记分法 计划 

分 类 号：F810.3[经济管理—财政学] F810.454