省级财政专项绩效管理效果认知研究——基于绩效自评价报告的内容分析  

A Study on the Effect Cognition of Provincial Special Funds Performance Management— Based on the Content Analysis of Performance Self-evaluation Report

作　　者：岳洪江[1] 张绍光[2] 

机构地区：[1]南京审计大学公共经济学院,江苏南京211815 [2]南京航空航天大学经济与管理学院,江苏南京211106

出　　处：《华东经济管理》2016年第7期93-99,共7页East China Economic Management

基　　金：教育部人文社会科学研究项目(11YJC630272);江苏社会科学基金项目(14ZHB003);江苏高校哲学社会科学研究重点项目(2014ZDIXM029);江苏省高校优秀中青年教师和校长境外研修计划资助项目;南京审计大学审计信息工程重点实验室开放课题资助项目

摘　　要：文章以省级财政专项资金绩效自评价报告为文本,采用内容分析法对自评价报告量化方面做了探索性研究,得出了一些有意义的结论:自评价客观性、规范性有待提高,项目资金安排使用及管理有待完善,精细化全过程管理有待贯彻,绩效实现指标体系设计有待完善,社会评价满意度调查有待规范,自评价目的导向有待调正等。针对存在的突出问题,对当前省级财政专项资金绩效自评价提出了相应的政策建议。This paper,from the provincial special funds performance evaluation report for the text,employs the content analysis to make a meaningful exploratory study on the quantification of self-evaluation report and draws some meaningful conclusions：The objectivity and standardization of self-evaluation need to be improved. The use and management of project funding arrangements need to be perfected. The meticulous management of the whole process needs to be implemented. The design of performance index system needs to be improved. The social satisfaction survey needs to be standardized. The guidance and purpose of the self-evaluation need to be adjusted,etc. The paper,aiming at the outstanding problems,puts forth the corresponding policy suggestions on the existing performance evaluation of provincial special funds.

关 键 词：省级财政 专项资金绩效 绩效自评价报告 内容分析 

分 类 号：F812.7[经济管理—财政学]