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事业性国有资产管理绩效评价体系研究 被引量:4

Research on the Construction of the Performance Evaluation System of the Public Owned Assets Management
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摘要 国家政策文件中多次明确提出要对行政事业资产管理绩效进行评价,积极探索绩效考核模式。鉴于行政性国有资产与事业性国有资产在提供社会公共产品领域发挥的基础作用不同,宜实行分类管理。选取事业性国有资产管理绩效评价为研究对象,通过对国内相关研究内容、研究视角的简要述评,指出构建绩效评价理论基础与实务体系的重要性。其中,理论基础应包括基本概念界定与基本理论两部分,实务体系构建应包括确立评价主体、明确评价对象及范围、设计评价指标以及建立评价结果问责机制等内容。 In the national policy document, it is proposed to evaluate the performance of the administrative assets management, and actively explore the performance appraisal model. In view of administrative state-owned assets and state-owned assets, different in providing social public products should play a role in the implementation of category management, so select the cause of state-owned asset management performance evaluation as the research object. Based on a brief review of relevant research content and research perspective, this paper points out the importance of establishing the theoretical system and practical system of performance evaluation. Among them, the theoretical system should include two parts : the definition of basic concepts and the basic theory. The construction of the practical system should include the evaluation subject, the object and scope of the evaluation, the evaluation index and the establishment of the evaluation result.
作者 周丽俭 孙超
机构地区 哈尔滨商业大学
出处 《经济研究导刊》 2017年第15期97-98,186,共3页 Economic Research Guide
关键词 国有资产 绩效评价 理论体系 实务体系 state-owned assets performance appraisal theoretical system practice system
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