预算绩效评价方法与权重设计:国际经验与中国现实  

Analysis on Comparison of Budget Performance Evaluation Methods and Weight Determination: International Experience and Chinese Practice

作　　者：马蔡琛[1] 赵青 MA Cai-chen;ZHAO Qing

机构地区：[1]南开大学经济学院

出　　处：《中央财经大学学报》2018年第8期3-13,共11页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金重大项目"我国预算绩效指标框架与指标库建设研究"(项目编号:12&ZD198);中国特色社会主义经济建设协同创新中心资助项目"社会主义市场经济条件下的跨年度预算平衡机制研究"

摘　　要：预算绩效管理从理论向实践的转换过程中,必须解决绩效可比性问题,绩效评价方法及指标权重的斟酌取舍是解决这一问题的关键。但在各国实践中,预算绩效评价方法选择和权重设计却并未受到足够的重视,不仅存在将评价方法和赋权方法混淆的问题,主观性较强也是指标赋权中的难点所在。借鉴国际预算绩效评价的经验,笔者提出需要根据不同的利益相关方选择评价方法,将评价方法与赋权方法结合来构建全方位绩效管理体系,并通过制度及客观依据,倒逼指标赋权由主观向客观转变。In the process of budget performance management？s transition from theory to practice, oneproblem have to be solved is the comparability of performance, the consideration of performance evaluationmethods and indicator weight is the key to solving this problem. However, how to choose budget performanceevaluation method and determine the weight of performance indicators have not received enough attention. Inpractice, the method of evaluation is confused with the method of weight determination of performance indica？tors, also, it is too subjective in indicator weight determination. Drawing on the experience of internationalperformance evaluation, this paper suggests that select evaluation method according to different stakeholders.It is necessary to build a comprehensive performance management system by combining evaluation methodswith indicator weight determination method, and to enhance the objectivity by drawing regulation and usingmore objective evidence.

关 键 词：绩效管理 预算绩效 评价方法 指标赋权 

分 类 号：F810.3[经济管理—财政学]