基于平衡计分卡的公共工程项目绩效评价研究  

Research on Performance Evaluation of Public Works Projects Based on Balanced Scorecard

作　　者：李鹏飞 张江朋[1] LI Peng-fei;ZHANG Jiang-peng(School of Economics and Management,Inner Mongolia University of Science and Technology,Baotou 014010,China;People's Government of Hongzhao Town,Zhuozi County,Ulanqab City,Ulanqab 012300,China)

机构地区：[1]内蒙古科技大学经济与管理学院,包头014010 [2]乌兰察布市卓资县红召乡人民政府,乌兰察布012300

出　　处：《价值工程》2023年第30期1-4,共4页Value Engineering

基　　金：内蒙古自治区高等学校青年科技英才支持计划(NJYT22059);内蒙古自治区高等学校科学研究项目人文社科重点项目(NJSZ23027)。

摘　　要：本文采取文献研究法对国内外研究成果总结整理,通过调查问卷法获取一线工作人员数据,结合平衡计分卡对公共工程项目进行研究,并提出公共工程项目绩效评价体系的构建方法。首先,在平衡计分卡四个维度的基础上,结合案例实际增加管理层面维度,依据五个维度构建初始指标群,并运用调查问卷的方式,对单位财务工作人员、财务分管领导、主要领导进行调查,并根据调查结果进行描述性分析,剔除重要程度较低的指标,确定评价指标体系和具体公式。其次,基于五个维度,运用加权平均法、序关系分析法确定各指标权重。再次,对指标进行无量纲化,给出正向指标、负向指标和中性指标的公式。This article adopts the literature research method to summarize and organize research results at home and abroad,obtains frontline staff data through survey questionnaire method,combines the balanced scorecard to study public engineering projects,and proposes the construction method of public engineering project performance evaluation system.Firstly,on the basis of the four dimensions of the balanced scorecard,the management dimension is added based on the actual case,and an initial indicator group is constructed based on the five dimensions.A survey questionnaire is used to investigate the financial staff,financial leaders in charge,and main leaders of the unit.Descriptive analysis is conducted based on the survey results,and indicators with lower importance are removed to determine the evaluation indicator system and specific formulas.Secondly,based on the five dimensions,the weighted average method and order relationship analysis method are used to determine the weights of each indicator.Once again,dimensionless the indicators and provide formulas for positive,negative,and neutral indicators.

关 键 词：公共工程项目 绩效评价 平衡计分卡 

分 类 号：F284[经济管理—国民经济]