摘要
伴随着20世纪90年代以来发达国家政府在公共财政支出管理领域的政策变迁,政府科学资助机构的绩效评估亦从原来单纯基于产出的后评估,逐步转向战略导向下的绩效评估,即目标一过程.结果三位一体的绩效评估。本文通过对加拿大自然科学与工程研究理事会近十年来绩效评估的相关法律背景与政策基础、组织框架、绩效评估的目的、内容和方式等的解读,分析其绩效评估、审计问责如何与绩效管理模式实现有机融合,使得绩效评估成为加强预算管理、提高资助绩效和实现卓越管理的有效支撑,以期为我国科学基金工作的绩效评估探索提供参考与借鉴。
Since 1990s, performance evaluation of science funding institutions in developed countries has changed from simply outputs-based to strategic-oriented performance evaluation, while government management of public expenditure has been changed. It is also called objective-process-result combination. This paper gives a brief introduction and analysis of performance evaluation of National Science and Engineering Research Council （NSERC） in the last decade, its legal and political background, organizational structure, as well as why, what and how to evaluate its performance systemically. It also presents how NSERC effectively combines its performance evaluation with internal audit to support strategic-oriented performance management, which attempts to provide insights for the Chinese counterparts in budget control, performance evaluation and management.
出处
《中国科学基金》
CSCD
北大核心
2008年第5期294-297,共4页
Bulletin of National Natural Science Foundation of China
基金
国家自然科学基金委员政策局资助软课题项目．
