科研院所公益类项目预算绩效管理——以Y研究所白洋淀项目为例

Discussion on Budget Performance Management of Public Welfare Projects in Scientific Research Institutes:Taking the Baiyangdian Project of Research Institute Y as an Example

以农业农村部直属的Y研究所某公益类科研项目作为研究案例,探讨目前公益类项目预算绩效管理中存在的预算编制不科学、绩效指标设置不合理、预算执行与目标监控效果甚微、绩效评价不够客观等四大突出问题,并针对预算绩效管理实施流程提出优化方案,并运用层次分析法(AHP)对绩效指标分值权重进行重新分配,结果表明,具有公益性质类型的项目在绩效评价时应重点关注社会效益、可持续发展、民众满意度等方面。

Taking a public welfare research project of Y Research Institute directly under the Ministry of Agriculture and Rural Affairs as a case study,the paper discusses four prominent problems existing in the budget performance management of public welfare projects,such as unscientific budget preparation,unreasonable setting of performance indicators,lttle effect of budget implementation and target monitoring,and not objective performance evaluation,and proposes an optimization plan for the implementation process of budget performance management.At the same time,the analytic Hierarchy process(AHP)is used to redistribute the score weight of performance indicators.The results show that the performance evaluation of projects with public nature should focus on social benefits,sustainable development,public satisfaction,and other aspects.