装备维修项目预算全过程绩效评价指标体系研究  

Designing of whole-process performance evaluation index system of equipment maintenance project budget

作　　者：郭燕婕 李璐[1] 

机构地区：[1]海军工程大学装备经济管理系,武汉430033

出　　处：《海军工程大学学报（综合版）》2017年第2期82-86,共5页Journal of Naval University of Engineering(Comprehensive Edition)

摘　　要：当前,装备维修项目预算评价指标体系存在评价区间小、内容单一等问题,限制了评价工作的开展。对此,结合实际需求探索指标体系改进方向,提出了构建纵向区间与横向范围同步扩展、动态监控与静态考量有机结合的项目预算全过程绩效评价指标体系。在借鉴和改进"3E"原则的基础上,设计了涵盖合规性、效率性、效果性指标类型的框架,为实际评价工作提供了可借鉴的思路。Nowadays, some problems exist in the evaluation index system of equipment maintenance project budget, which have restricted the evaluation work, for example, the evaluation range is too small, and the content is too simple. Taking into account the actual needs, this paper explores the di- rection of improving the index system, and proposes building the whole-process performance evalua- tion index system of project budget, in which the vertical and horizontal ranges are developed synchro- nously, and dynamic monitoring can be combined with static consideration. On the basis of ＂3E＂prin- ciple, this paper designs the index system framework including normative, efficiency, effectiveness index,which provides reference for actual evaluation work.

关 键 词：项目预算 装备维修 绩效 评价指标 

分 类 号：F223[经济管理—国民经济]