摘要
目前部门整体绩效管理缺乏相应的制度支撑,绩效评价结果的信度、效度和区分度不佳,虽然可评价,但不宜全面推广。本文基于“一观三论”的理论基础和建设标准科学的预算绩效管理制度考虑,设计了基于量化指标的三个维度部门绩效指标框架,构建了“四环节管理、两环节评价”的绩效制度框架,并在河南省鹤壁市进行试运行予以检验。检验结果表明可行,但部门预算与绩效一体化机制还需作出相应调整,才能让整套部门整体预算绩效管理制度得到制度支撑。
At present, the overall performance management of the department lacks the corresponding system support, and the reliability, validity and discrimination of the performance evaluation results are not satisfactory. Although it can be evaluated, it is not suitable for comprehensive promotion. Based on the theoretical basis of “one view and three theories” and the consideration of building a scientific budget performance management system, this paper designs a three-dimension department performance index framework based on quantitative indicators, and constructs a performance system framework of“four-link management, two-link evaluation”.The test was carried out in Hebi City, Henan Province, and the test results showed that it was feasible. However, the integration mechanism of department budget and performance needs to be adjusted accordingly in order to make the whole department budget performance management system supported by the system.
作者
马国贤
曾纪茂
Ma Guoxian;Zeng Jimao
出处
《经济研究参考》
2023年第1期30-41,共12页
Review of Economic Research
基金
财政部“部门整体支出绩效指标和标准体系”课题。
关键词
部门整体绩效
量化指标
信度
效度
区分度
overall performance of department
quantitative index
reliability
validity
discrimination