平衡计分卡论文：基于平衡计分卡的地方财政支出绩效评价体系研究.docVIP

平衡计分卡论文：基于平衡计分卡的地方财政支出绩效评价体系研究 【中文摘要】随着我国市场经济改革的深化和公共财政体系的初步建立,公众对财政资金使用日益关注,财政支出绩效问题越来越受到各级政府的重视。深化和推进财政支出绩效评价工作对提高政府理财和公共服务水平、优化公共资源配置、加快经济发展方式转变和促进社会和谐具有重要意义。本文采用平衡计分卡理论,从客户、内部流程、财务、学习成长四个角度出发,综合运用文献研究法、定量分析法和个案研究法等多种研究方法,以广东省江门市蓬江区为例,在结合蓬江区地方财政支出绩效评价工作实际和数据分析、问卷调查等的基础上,通过对蓬江区财政支出绩效评价实例的分析,提出构建基于平衡记分卡的财政支出绩效评价指标体系,从质和量两个角度说明政府资金的使用状况,进而对其在实施面向绩效的预算改革进行理性探讨。对创新绩效评价工作,深化蓬江区绩效预算改革,更好地发挥公共财政职能作用,提高财政资金配置和使用效益,促进经济社会和谐发展,提出建议和对策。平衡计分卡作为一种行之有效的绩效考评方法体系,从客户、财务、内部流程、内部创新学习成长,并要求彼此之间保持适度平衡,将组织战略目标转化成一套系统的绩效评价指标。平衡记分卡在企业管理中获得巨大成功,并被广泛运用到西方政府绩效评价中。将平衡记分卡引入到财政支出绩效评价,有助于对财政支出进行科学规范的考评,实现财政支出的科学化、精细化管理。 【英文摘要】As the deepening reform of market economy and the preliminary establishment of thepublic finance system, the public pay more and more attention to the use of financial capital.Financial expenditure performance has gained more recognition from government at all levels.Deepening and advancing financial expenditure performance evaluation is of great value inimproving the level of government financing and public service, optimizing the allocation ofpublic resources, accelerating transformation of the mode of economic development andpromoting the construction of harmonious society.Balance scorecard theory, from the customer, internal procedures, and financial, learningand development four Angle, the integrated use of documentary research, experience method,quantitative analysis method and the case study research method, etc A case can be taken foran example. In the city of Pengjiang, Jiangmen, Guangdong, basing on the analysis andresearch of the local performance budget through evaluating the performance of the localfinancial expenditure, analyzing the data and conducting the questionnaire survey, a fiscalexpenditure performance evaluation index system has been brought up based on BalancedScorecard. It can create the favorable conditions for the deepening reform of the performancebudge and the innovation of performance evaluation for the Pengjiang city by establishingand impro