预算绩效评价方法与权重设计:国际经验与中国现实

被引：27

作者：

马蔡琛

赵青

机构：

[1] 南开大学经济学院

来源：

中央财经大学学报 | 2018年 / 08期

关键词：

绩效管理; 预算绩效; 评价方法; 指标赋权;

D O I：

10.19681/j.cnki.jcufe.2018.08.001

中图分类号：

F812.3 [预算、决算];

学科分类号：

摘要：

预算绩效管理从理论向实践的转换过程中,必须解决绩效可比性问题,绩效评价方法及指标权重的斟酌取舍是解决这一问题的关键。但在各国实践中,预算绩效评价方法选择和权重设计却并未受到足够的重视,不仅存在将评价方法和赋权方法混淆的问题,主观性较强也是指标赋权中的难点所在。借鉴国际预算绩效评价的经验,笔者提出需要根据不同的利益相关方选择评价方法,将评价方法与赋权方法结合来构建全方位绩效管理体系,并通过制度及客观依据,倒逼指标赋权由主观向客观转变。

引用

页码：3 / 13

页数：11

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