全面预算绩效管理下部门整体绩效目标设置研究

Study on the Setting of Overall Department Performance Objectives under Comprehensive Budget Performance Management

部门整体绩效评价是全面实施预算绩效管理的薄弱点和突破口,而绩效目标设置又是部门整体实施绩效管理工作的关键。本文从全面预算绩效管理的视角,阐述了绩效目标体系设置的意义、原则等,并结合当前部门(单位)整体支出绩效目标设计存在的工作任务与绩效目标关联性弱、绩效目标与绩效指标间衔接性不足等问题,围绕“整体目标-长期目标-年度目标”的逻辑关系,提出以当年目标为核心、构建层级目标绩效评价指标体系的改进建议,以期为部门整体绩效评价目标设置提供参考。

The overall performance evaluation of the department is the weak point and breakthrough of the comprehensive implementation of budget performance management,and the setting of performance objectives is the key to the overall implementation of performance management.Therefore,from the perspective of comprehensive budget performance management,this paper expounds the significance and principles of the setting of performance objective system combined with the problems existing in the current design of overall expenditure performance objectives of departments(units),such as weak correlation between work tasks and performance objectives,insufficient connection between performance objectives and performance indicators.This paper puts forward some suggestions for improving the hierarchical objective performance evaluation index system around the logical relationship of"overall-objectives-long-term-objectives-annual-objectives"and taking the objectives of the current year as the core,in order to provide reference for the setting of overall performance evaluation objectives of the department.