绩效评价与绩效预算.docVIP

績效評估與績效預算 (邀稿) 徐仁輝 摘要 如何將績效評估資訊運用於預算決策上，係成功推動所謂新績效預算制度的關鍵所在。本文首先探討績效評估與績效預算所面臨的共同問題，其次分析績效與預算結合的困難，包含績效資訊的技術限制、預算決策的基礎、與誘因機制的配合等，最後則試圖提出可以將績效結果與財務配置結合的方向。 關鍵字：政府預算、績效評估、績效預算 Performance Evaluation and Performance Budgeting (invited) Jen-Hui Hsu Abstract How to use performance data in budgetary decision-making process influences the success of implementation of the new performance budgeting. The paper first examines the common problems of performance evaluation and performance budgeting. Then, it explores the difficulties of linking performance and budget, such as the technical limitation of