基于平衡计分卡的行政事业单位预算绩效管理评价研究——来自中国气象局的经验启示

Research on the Evaluation of the Budget Performance Management of Administrative Institutions Based on the Balanced Scorecard——Experience and Enlightenment from China Meteorological Administration

预算绩效管理评价是预算绩效管理改革实践的重要内容,在全面预算管理和行政事业单位改革的新形势下,加强行政事业单位的预算绩效管理评价工作尤为重要。本文从我国行政事业单位预算绩效管理的现实背景出发,在中国气象局预算绩效管理评价实践经验的基础上,提出了基于平衡计分卡思想来构建行政事业单位预算绩效管理评价指标体系的基本思路。研究结论对行政事业单位持续推进预算绩效管理改革实践具有一定的借鉴意义。

The evaluation of budget performance management is an important part of the budget performance management reform in administrative institutions. It is necessary to strengthen the budget performance management evaluation of administrative institutions under the new situation of overall budget management. Based on the current situation of budget performance management in China＇s administrative institutions and the experience of China Meteorological Administration, this paper puts forward some suggestions on how to build evaluation indice system the budget performance management of China＇s administrative institutions from the dimensions of the balanced scorecard. The conclusion of this paper is of great theoretical and instructive significance for the administrative institutions to continuously promote the practice of budget performance management reform.