基于模糊分析的战略成本视角下的政府绩效评价

Government Performance Evaluation From the Perspective of Strategic Cost Based on Fuzzy Analysis

建设服务型政府是我国经济社会全面转型的客观要求。提供公共服务是服务型政府的重要职责。建立完善的公共服务体制,强化公共服务职能,把更多的精力与力量投入到发展社会事业和解决人民生活问题上,是深化我国政府体制改革、实现政府职能转变的核心内容和必然要求。从战略成本管理的视角看,政府绩效的评价因素主要有:财务水平、内部流程水平、服务水平3个一级指标和各项行政成本费用占财政支出的比重等12个二级指标。应用模糊数学原理,得到战略成本管理视角下的政府绩效数量和质量评价模型,为构建"服务型政府",为政府绩效评价提供理论依据。

Building a service government is the objective requirement of economic and social comprehensive transformation. The provision of public service is an important duty of the service government. Building perfect public service system, strengthening public service functions and putting more efforts into the development of social undertakings and the resolution of people＇ s living issue are the core content and inevitable requirement to deepen system reform of china＇ s government and achieve the transformation of government functions. Govern- ment pertbrmance evaluation factors mainly includes financial level, internal process level, service level for 3 level indicators and 12 secondary indicators, Such as the proportion of financial expenditure administrative costs account for from the perspective of strategic cost management. Using the principle of fuzzy mathematics, evaluation model about the quantity and quality of government performance is established. This evaluation model provides a theoretical basis for construction of service government and evaluation of government performance.