政府绩效合同的设计与实施：交易费用理论的视角——来自广东省J市的调研

To Design and Implement Government Performance Contract:Transaction Cost Theory Perspective——A Case study of J City in Guangdong Province

以目标责任制为基础的中国政府绩效评估属于一种合同治理结构,需要从合同的角度加以研究。该文选择广东省J市的案例,运用交易费用理论,探讨政府绩效合同的设计与实施过程中的成本及相关问题,寻找有效推进政府绩效评估的途径和方法。

The government performance measurement in China, on the basis of the target responsibility system, is conducted in the format of contract governance, which can be duly studied from a contract perspective. This paper attempts to find out ways and methods that will enhance the applicability of government performance measurement by exploring the cost- related issues of government performance contract in the process of designing and implementation with an investigation on the experience of J city and the application of transaction cost theory.