国有资本经营预算绩效评价体系研究  

State-Owned Capital Operation Budget Performance Evaluation System

作　　者：吴晓东[1] 

机构地区：[1]东北财经大学国际经济贸易学院,辽宁大连116025

出　　处：《财经问题研究》2012年第10期68-73,共6页Research On Financial and Economic Issues

摘　　要：国有资本经营预算绩效评价是国有资本经营预算体系重要组成部分,是完善国有资本经营预算管理和监督的重要工具。本文在理论研究回顾的基础上,客观分析了构建国有资本经营预算绩效评价的基本原则和评价对象,依据预算管理体系并结合其监管体系结构,提出了基于内外部绩效的国有资本经营预算绩效评价基本构架,构建了定量评价与定性评价相结合的评价指标体系,最后针对国有资本预算绩效评价工作提出了改善预算管理的制度及法律环境等相关建议。As an important part of state-owned capital management budget system, the performance evaluation of state-owned capital management budget is an important tool to improve the management and supervision of state-owned capital. On review of relevant theories, this paper analyses the basic principles and evaluation targets objectively. According to budget management system and supervision system structure, this paper first proposes the framework of performance evaluation of state-owned capital management budget based on internal and external performance, and then constructs evaluation index system combining quantitative evaluation and qualitative evaluation. Finally, this paper proposes suggestions aimed at improving budget management system and legal environment of performance evaluation of state-owned capital management budget.

关 键 词：国有资本经营预算 绩效评价 指标体系 

分 类 号：F810.2[经济管理—财政学]