摘要
新绩效预算的评价工具有多种,然而,传统评价方法并未全面考虑各利益相关者与新绩效预算政策的相互作用和影响,忽视了其他利益相关者的重要性。借鉴绩效棱柱模型,重构适合新绩效预算制度的绩效管理体系,应从只关心一个或两个利益相关者的观念中转变过来,关心新绩效预算制度产生结果的所有利益相关者,在从利益相关者那里得到的贡献同时,也要关注利益相关者的满意,达到新绩效预算的战略、流程、能力的匹配。
There are many estimate tools for new performance budgeting. The conventional estimate tools ignore the stakeholder and the policy of new performance budgeting. Moreover, they ignore the importance of stakeholder. Using performance prism for reference, the system of performance management for new performance budgeting is rebuilt. The system emphasizes the result of new performance budgeting for stakeholder. Not only does it get hold of the contribution of stakeholder but also concerns about the stakeholder＇ satisfaction. Finally, it achieves the matching of stratagem, flow and ability for new performance budgeting.
出处
《中国农机化》
北大核心
2009年第1期30-34,共5页
Chinese Agricul Tural Mechanization
基金
国家"十五"社会重大公益项目(2005DIA2J005)--中国绩效预算管理模式设计阶段成果之一。
关键词
新绩效预算
绩效棱柱
绩效管理:利益相关者
new performance budgeting
performance prism
performance management
stakeholder
