平衡计分卡联合层次分析法研究农业科研单位预算绩效评价

A newly developed budget performance assessment method for agricultural scientific institutions based on balanced score card and analytic hierarchy process

【目的】首次联合运用平衡计分卡和层次分析法,建立普遍适用于农业科研单位预算绩效评价方法,旨在进一步提高农业科研单位预算绩效评价管理水平。【方法】基于平衡计分卡理论,运用财务、内部运营、产出效益、学习与成长4个维度,构建农业科研单位预算绩效管理评价指标体系;利用层次分析法对构建的绩效管理评价指标的重要程度计分,构建判断矩阵确定相应的权重,最后计算综合得分。【结果】对研究对象A单位连续4年的数据计算分析发现,A单位的财务和产出效益2个维度所占权重较大,分别为47.63%和38.51%,而内部运营、学习与成长2个维度所占权重较低,分别为19.15%和13.47%。权重分布显示A单位对科研经费和科研产出较为重视。研究结果进一步显示,A单位2023年发展情况较好,但还需要强化经费预算执行率、科研创新平台、专利、科技服务、新品种培育等,才能更好实现科技投入的效率和质量。【结论】与传统的绩效评价方法相比,本文基于平衡计分卡理论和层次分析法建立的农业科研单位预算绩效评价方法,不仅融入了非财务指标维度,还将定量与定性指标相结合,能够多角度、全方位、个性化对目标对象开展更加科学的预算绩效评价,使科技投入效能和资金管理水平进一步提升。

[Objective]The balanced score card(BSC)and analytic hierarchy process(AHP)were combined to develop a new and universally applicable budget performance assessment(BPA)method for agricultural scientific institutions(ASI),further improving the level of budget performance evaluation management.[Method]The evaluation index system of budget performance for ASI was constructed from four dimensions:finance,internal operation,output efficiency,learning and growth,based on BSC.Then AHP was used to score the importance of the performance evaluation index and the judgment matrix was constructed to determine the corresponding weight,and finally the comprehensive score was calculated.[Result]Through the calculation and analysis of the historic data from the research object A(a representative ASI),it was found that the two dimensions of financial and output benefits of research object A accounted for a large proportion,which were 47.63%and 38.51%respectively,while the two dimensions of internal operation,learning and growth accounted for a low proportion,which were 19.15%and 13.47%respectively.The weight distribution showed that the more attention was paid to scientific research funds and output in research object A in the last four years.Additionally,the results revealed that development of research object A in 2023 was better,whereas it was necessary to strengthen the budget execution rate,construction of scientific research and innovation platform,patent application,scientific and technological services,and new variety cultivation in order to better realize the efficiency and quality of science and technology investment.[Conclusion]Compared with the traditional performance evaluation methods,the BPA method of ASI established in the present paper based on BSC and AHP method not only included the financial and non-financial index dimension,but also combined the quantitative and qualitative index dimensions.Therefore,the method developed here can carry out BPA more scientifically on the target research object from multiple perspectives and all-round personalization,and further improve the efficiency of science and technology investment and the level of fund management.