政府生态预算绩效评价调查研究——基于问卷调查的实证分析  

On the Government Eco-Budget Performance Evaluation——Based on the Practical Investigation

作　　者：徐莉萍[1] 李姣妤[1] 张艳纯[1] 

机构地区：[1]湖南大学工商管理学院,410079

出　　处：《会计研究》2012年第12期74-80,95,共7页Accounting Research

基　　金：国家自然科学基金项目(项目批准号:71073051);全国教育科学"十一五"规划项目(项目批准号:BIA100075);教育部新世纪人才支持计划(项目批准号:NCET-11-0133)的支持

摘　　要：政府预算绩效评价侧重于社会经济方面的评价,难以全面反映政府环境管理效果。文章从理论上论证了创新政府生态资源环境管理绩效评价载体、建立政府生态预算绩效评价指标体系的优势,认为指标体系应由决策绩效和执行管理绩效两大模块组成,并以平衡计分卡为分析框架构建指标体系遴选模型。以问卷形式向968名公众展开调查,最终得到由2个一级指标、4个二级指标和22个三级指标构成的政府生态预算绩效评价指标体系。以政府生态预算绩效评价指标体系为基础,设计调查问卷并进行实证分析,寻找政府环境管理的规律,为建立以生态预算绩效评价指标为基础的政府环境管理决策机制和约束机制,及以信息和网络技术为基础的公众监督约束机制提供支持。Government budget performance evaluation focuses on the evaluation of the socio-economic aspects; it is difficult to fully reflect the effect of government eco-environmental management. Based on the theoretical analysis, the article demonstrates the advantage of innovation on evaluation carrier of government eco-resource environment management and the advantage of government eco-budget performance evaluation index system which based on that evaluation carrier. The article also shows that an evaluation system should be consist of two modules with decision-making performance and management performance and should build an index system selection model by using Balanced Scorecard as the analytical framework. We made a survey on 968 people by the form of questionnaires, and then we obtained the indicator system of government eco-budget performance evaluation constituted by 2 first grade indexes, 4 second grade indexes and 22 third grade indexes. Based on the government eco-budget performance evaluation index system, the paper tries to find the objective laws of government eco-environmental management by empirical analysis of the questionnaires we collected.

关 键 词：生态预算 绩效评价载体 绩效评价指标 实证分析 

分 类 号：F812.3[经济管理—财政学] F205F224