摘要
通过重点围绕绩效评价指标体系的构建以及综合成本模型的构建过程与方法,对我国城市道路保洁财政资金绩效管理进行有益的探索。评价指标体系是以"花钱买服务、花钱买效果"为理论基础来构建,成本模型则通过建立"标准道路"模型来构建,以合理测算单位保洁成本。
This paper conducts an instructive study on the performance management of revenue spent in China's urban road-cleaning with a focus on the constructing process and an approach of an assessment index system and a comprehensive cost model. The assessment index system should be based on the theory of "pay for the service and effect" and the cost model on the establishment of a "standardized road" to rationally calculate the road-cleaning cost.
出处
《审计与经济研究》
北大核心
2007年第4期93-97,共5页
Journal of Audit & Economics
基金
江苏省教育厅高校哲学社会科学基金项目(06SJD790036
07SJD790019)
关键词
城市道路
保洁资金
绩效管理
urban costs
revenue for road-clearing
performance management