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论文编号：	2845
作者编号：	2220080664
上传时间：	2010/12/9 16:39:20
中文题目：	基于平衡计分卡的财政项目支出绩效评价研究
英文题目：	Performance Evaluation of The Fiscal Project Expenditure Based On The Balanced Scorecard
指导老师：	李元
中文关键字：	财政项目支出 绩效评价 平衡计分卡
英文关键字：	The fiscal project expenditure ,Performance evaluation ,The balanced scorecard
中文摘要：	上世纪七十年代，西方国家在新公共管理运动中建立了以预算执行结果为导向，以财政项目支出绩效评价为主要内容的绩效评价体系。借助于这一体系，财政支出被纳入绩效管理的范畴，极大的提高了财政项目支出的绩效，也同时提高了政府财政项目支出对公共事务的保障能力。我国历来重视对财政项目支出进行评价，但一直以来，对财政支出绩效的评价带有审计的色彩，偏重于对财政资金支出的合规性和有效性进行评价。改革开放以来，在我国社会主义市场经济体制下，我国财政管理体制改革最重要的成果之一就是建立了公共财政体制，在这一体制下，我国政府财政部门必须要将对财政支出绩效评价及管理作为财政体制改革的重要举措之一。截至目前，财政支出绩效评价在我国还处于试点逐步推广的初级阶段，建立一个适合我国国情和政府职能改革需要的财政支出绩效评价制度体系是一个任重道远的过程。在诸多的绩效评价工具中，本文选择了平衡计分卡作为研究对象，探索其在财政项目支出绩效评价中的应用，其最主要的原因就在于平衡计分卡本身具有的平衡性和战略性与我国财政项目支出价值取向存在内在的契合性。为使平衡计分卡适应财政项目支出绩效评价的实际需要，本文将应用于财政项目支出的平衡计分卡做出了修正，将应用于企业的平衡计分卡中顾客、财务、内部业务流程、组织学习和成长四个维度修正成为社会公众维度、财务维度、内部业务流程维度和改进维度，并基于修正后的四个维度及各个指标之间的因果关系设计我国财政项目支出绩效评价指标体系，以期使我国当前绩效评价存在的诸多问题得到改善。同时平衡计分卡这一绩效评价工具的引入也为我国公共财政体制改革提供了一种新的可能性，即通过多维度绩效评价结果的应用使财政资金的分配者和使用者，更加了解财政项目资金使用绩效，使财政项目资金的分配能够更好的为政府战略目标的实现服务。 本论文运用规范分析的方法，概括了平衡计分卡核心理念应用在财政项目绩效评价中的优势、必要性和可行性，着重分析了财政项目支出绩效评价基于平衡计分卡的使命、战略、社会公众维度、财务维度、内部业务流程维度、改进维度六大要素的内涵，构建了基于平衡计分卡的财政项目支出绩效评价指标体系，并采用实例分析的方法，对平衡计分卡在某市卫生局2008年度一类疫苗项目支出绩效评价中的应用进行了介绍，为财政项目支出建立基于平衡计分卡的绩效评价体系提供了一个范例。
英文摘要：	In 1970s, a performance appraisal system oriented by budget implantation result which themes on performance appraisal of fiscal expenditure on projects, was established by western countries in the New Public Management Movement. By this system, fiscal expenditure is categorized into the domain of performance appraisal, which as a result greatly improves the performance of fiscal expenditure items, and enhances its support capability on public affairs as well. China has all along attached importance to evaluate fiscal expenditure on projects, which however, features auditing and biases on evaluating the legitimacy and effectiveness of fiscal spending. Within China’s socialist market economy system since the reform and opening-up policy was introduced, one of our major achievements in fiscal management system is the establishment of public fiscal system, under which the fiscal department of government must take the performance appraisal and management of fiscal expenditure as one of the main measures in fiscal system reform. Until recently, fiscal expenditure performance appraisal has been still at the preliminary stage undergoing experiment and gradual introduction; yet there are still heavy responsibilities and long way for us to establish a performance appraisal system of fiscal expenditure which can suit China’s fundamental realities as well as meet the needs of government function reforms. Among many of the performance appraisal tools, the article chooses the balanced score card(“BSC”) as the object of study, aiming to explore its application in the performance appraisal of fiscal expenditure, for the balancing and strategic characters in BSC agrees inherently with the value orientation of fiscal expenditure in China’s government. To make BSC adapt the fiscal project expenditure of the performance evaluation of the actual needs，the article revised used in fiscal project expenses of BSC，BSC of customer, finance, internal management process and organizational learning and growth four dimensions correction for the social public dimension, the financial dimension, internal business process dimension and improve dimension .The four dimensions of BSC and their causal relations, in order to improve many of the deficiencies existing in China’s performance appraisal system .In addition, the introduction of BSC has also added a new possible solution to structural reforms in China’s public fiscal reforms, which therefore can allow the distributors and users of fiscal funds to be more aware of effectiveness of fiscal fund use by means of multi-dimensional application of performance appraisal results, and thus ensure that the allocation of fiscal funds of projects should serve the strategic goals of government better. By use of a standard analysis method, the article summarizes the advantages, necessity and feasibility of applying BSC core concepts in performance appraisal of fiscal expenditure on projects, focuses on analysis of connotation of performance appraisal of fiscal expenditure on projects based on six major indicators: target, strategy, social public dimension, the financial dimension, internal business process dimension as well as improve dimension, and establishes the performance appraisal indicator system of fiscal expenditure on projects on the basis of BSC. By adopting example analysis method, this article introduces the BSC application in evaluating the performance of vaccination project in a municipal health bureau in 2008, which provides an example of BSC use in performance appraisal system of fiscal expenditure on projects.
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