全过程视角下的项目预算绩效评价指标体系设计

Design of project budget performance evaluation index system from perspective of whole process

为适应预算全过程绩效管理改革要求,预算绩效评价应当从单一的事后评价模式转变为综合的全过程评价模式。指标体系作为预算绩效评价的核心和基础,是其改革的重点和切入点。因此,以装备维修项目预算为例,对项目预算全过程绩效评价中的指标体系展开研究,按照先明确评价动因、再选择评价方法、最后确定评价指标内容的思路,运用"3E"标准、挣值法、平衡计分卡的方法构建了项目预算全过程三个阶段的绩效评价指标体系。

In order to adapt to the whole-process budget performance management reform, the budget performance evaluation as the ＂starting point＂ should be changed from single post-evaluation to the comprehensive whole-process evaluation. The index system is the core and foundation of the budget performance evaluation, and it＇s also the focus and entry point of reform. In this paper the equipment maintenance project is taken as an example to study the index system in the whole process performance evaluation. First, the evaluation motivation is made clear, then the evaluation method is selected, finally the content of the evaluation index is chosen. And in this paper ＂3E＂, EVM, BSC to construct the budget performance evaluation index system of the three stages of the whole are used process.