基于利益相关者理论的财政支出项目绩效评价——以高校某教育项目为例

Development of Performance Index for Public Financial Program Based on Stakeholder Theory——Taking a High Education Program as an Example

通过对项目的利益相关者分析,可以使管理者了解各相关方的需求与矛盾,动态地调整项目的实施,使项目目标更合理并易于实现,绩效指标更加全面。本文在以往相关研究和理论基础上,从宏观和微观两个层面,对公共财政支出项目绩效指标构建的原则和过程进行了探讨,并通过对高校某教育项目的利益相关者及其需求的分析,针对该项目的绩效指标进行设计,以提供能够更加准确客观地衡量公共财政资金项目绩效的工具和方法。

By the stakeholder analysis, program managers can find out the demands and conflicts among different participants, which help to adjust the plan dynamically to meet the needs of different stakeholders and achieve the goal easily. Based on the relative research and theory, this article explores the principle and procedure of developing performance index for public financial program on both macro and micro level. Taking a high education program as an example, the stakeholders and their needs are analyzed. The performance index of this program has been developed with a comprehensive angle, which would pmvlde an approach to measure public financial programs more accurately and objectively.