预算绩效评价中利益相关者的行为特征分析  

The Behavior Characteristics of Stakeholders in Budget Performance Evaluation

作　　者：郭江 GUO Jiang(School of Economics,Xi'an University of Finance and Economics,Xi'an 710100,China;School of Economics,Nankai University,Tianjin 300071,China)

机构地区：[1]西安财经大学经济学院,西安710100 [2]南开大学经济学院,天津300071

出　　处：《云南财经大学学报》2021年第7期87-96,共10页Journal of Yunnan University of Finance and Economics

基　　金：国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(19ZDA071);陕西省第二批“三秦学者”岗位专项资助项目。

摘　　要：预算绩效评价是预算绩效管理的重要内容。在对预算资金使用部门、第三方和财政预算部门三个预算绩效评价利益相关者的行为逻辑进行分析的基础上,从"理性"和"非理性"角度分析利益相关者行为的决策过程,构建三方博弈模型,研究发现,利益相关者的策略选择相互制约;采用"羊群效应"理论进一步剖析其学习、模仿行为。从推动财政预算部门完善预算绩效评价激励制度、提高预算资金使用部门项目绩效评价主动性、健全第三方行业考核制度等方面提出规范利益相关者行为的策略建议。Budget performance evaluation is an important part of budget performance management.Based on the analysis of the behavior logic of the stakeholders in budget performance evaluation of fund using departments,third parties and financial departments,the paper analyzes the decision-making process of the stakeholders’behaviors from the perspectives of“rationality”and“Irrationality”.Building a three-party game model,the author finds that the strategy choices of the stakeholders are mutually restricted.“Herd effect”theory is used to further analyze their learning and imitating behaviors.Finally,this paper puts forward some suggestions to standardize the behavior selection of stakeholders,such as promoting the financial department to improve the incentive system of budget performance evaluation,improving the initiative of fund users in project performance evaluation,and improving the third-party industry evaluation system.

关 键 词：预算 绩效评价 利益相关者 行为特征 

分 类 号：F812.3[经济管理—财政学]