业财融合视角下行政事业单位绩效管理应用探究

Research on the Application of Performance Management in Administrative Institutions from the Perspective of Integration of Business and Finance

随着绩效管理在企业应用的逐步成熟,为更好地实现管理目标,不断提高公共服务水平,我国行政事业单位开始逐步探索绩效管理的应用。近年来,我国国务院以及财政部出台多项文件对行政事业单位加强使用管理会计进行绩效管理提出了意见和指引,同时在深化业财融合的要求下,行政事业单位绩效管理的应用情况究竟如何有待探究。论文通过研究,发现行政事业单位在绩效管理上主要存在绩效管理意识不足、绩效管理目标不清晰、缺乏业财融合理念下科学的绩效评估指标、缺乏激励管理的问题,并根据绩效管理理论提出了相应的建议措施。

With the gradual maturity of the application of performance management in enterprises,in order to better achieve management objectives and continuously improve the level of public service,China's administrative institutions have begun to gradually explore the application of performance management.In recent years,China's State Council and the Ministry of Finance have issued a number of documents,which put forward opinions and guidelines for administrative institutions to strengthen the use of management accounting for performance management.At the same time,under the requirement of deepening the integration of business and finance,the application of performance management in administrative institutions remains to be explored.Through the research,the paper found that the main problems in the performance management of administrative institutions are insufficient awareness of performance management,unclear objectives of performance management,lack of scientific performance evaluation indicators under the concept of integration of business and finance,and lack of incentive management.According to the performance management theory,the paper puts forward corresponding suggestions and measures.