共生理论视角下部门整体支出绩效评价研究

Research on the Performance Evaluation of Department Overall Expenditure from the Perspective of Symbiosis Theory

部门整体支出绩效评价是全面实施预算绩效管理的重要组成部分,也是进一步深化预算绩效管理改革的方向。通过剖析当前部门整体支出绩效评价的理论演进与操作实务,发现依然存在“碎片化”等问题,未能充分体现促进部门整体效能提升的功能作用。借鉴共生理论以实现复杂系统和谐统一为目标的理念,能很好实现部门整体支出绩效评价的“整体性”理念。因此,进一步融合共生理论设计部门整体支出绩效评价方案,并以福建省交通运输厅为典型案例验证评价方案的可操作性,对优化部门整体支出绩效评价具有启示意义。

The performance evaluation of department overall expenditure is an important part of the comprehensive implementation of budget performance management, and is also the direction of further deepening the reform of budget performance management.By analyzing the theoretical evolution and operational practice of the current department overall expenditure performance evaluation, it is found that there are still problems such as fragmentation, which fails to fully reflect the function of promoting the department overall efficiency. However, using the concept of symbiosis theory to realize the harmony and unity of complex systems as the goal could realize the integrity concept of department overall expenditure performance evaluation well. Therefore, integrate the symbiosis theory to design the department overall expenditure performance evaluation scheme further, and take Fujian Provincial Department of Transport as a typical case to verify the operability of the evaluation scheme, which has enlightenment significance for optimizing the department overall expenditure performance evaluation.