我国政府绩效评估研究
发布时间：2018-12-14 21:46
【摘要】：政府是伴随着生产力的发展、私有制的出现、阶级的产生、社会矛盾的发生而产生和存在的,是人类文明发展到一定历史阶段的产物。政府总是力图把各种矛盾冲突维持在秩序范围内,并在此基础上促进社会经济持续、快速、健康地发展,在社会经济的运转中发挥着极为重要的作用,正如世界银行的专家所指出的那样:“政府对一国经济和社会发展以及这种发展能否持续下去有举足轻重的作用。在追求集体目标上,政府对变革的影响、推动和调节方面的潜力是无可比拟的。当这种能力得到良好发挥时,该国经济便蒸蒸日上。但是若情况相反,则发展便会止步不前。”政府的这种能力发挥得好坏就体现为政府的工作绩效,而政府绩效也受到社会公众越来越多的关注。但是,如何对政府的工作绩效进行评估呢?这就成为各国理论界普遍面临的一个重要课题。 目前,在世界范围内,政府绩效评估都是伴随着政府绩效审计的产生而产生的,是政府绩效审计的一个至关重要的步骤和组成要素。20世纪40年代以后,随着国家公共开支的大幅度增长,经济资源与需求矛盾的日益尖锐,人们对提高公营部门支出的效益和明确支出经济责任的要求越来越高;同时,由于新公共管理理念对政府管理理念的冲击以及政府解脱自身受托管理责任的需要,政府绩效审计在西方各国得到普遍而成功的开展。我国从2002年开始以深圳市为试点进行政府绩效审计,其开展效果的关键就在于我国政府绩效评估理论与方法的研究程度。 另外,多年来,我国在改革政府体制、转变政府职能上作了许多有益的探索和实践,同时也对我国政府绩效赋予了许多新的内容:我国政府绩效不再是传统计划经济体制下的只关注计划目标的完成情况,而更多地开始关注计划目标完成的经济性、效率性以及效果性;政府的功能不仅仅是管理,而更多地体现为服务;绩效考核的对象也不仅仅是个人,而且延伸到组织——我国政府职能的转变为我国政府绩效评估的开展提出了现实的要求。 基于以上一些原因,本论文分导言、正文四章共五个部分,把政府绩效评估从政府绩效审计中独立出来作为一个单独的体系进行研究,通过对有关政府绩效评估理论的研究和国外政府绩效评估实践的比较力图构建我国的政府绩效评估体系。其基本内容和框架结构如下: 导言部分,主要介绍选题的动因、意义和论文的章节结构。 第一章,介绍政府绩效评估的一般理论框架,包括政府绩效评估的含义和特殊性、政府绩效评估产生的原因、政府绩效评估的基本要素、政府绩效评估的基本程序和政府绩效评估的困境等内容。本章只对政府绩效评估的相关问题作一般
[Abstract]:With the development of productive forces, the emergence of private ownership, the emergence of class, and the occurrence of social contradictions, the government is the product of the development of human civilization to a certain historical stage. The government has always tried to maintain various contradictions and conflicts within the scope of order, and on this basis promote the sustained, rapid and healthy development of social economy, and play an extremely important role in the operation of social economy. As World Bank experts point out: "Government plays an important role in the economic and social development of a country and its sustainability. In pursuit of collective goals, the potential of government to influence, promote and regulate change is unmatched. When this capacity is put to good use, the country's economy is booming. But if the opposite is the case, the development will stop. " The performance of the government is reflected in the performance of the government, and the performance of the government is paid more and more attention by the public. However, how to evaluate the performance of the government? This has become an important subject facing the theoretical circle of various countries. At present, in the world, government performance evaluation is accompanied by the emergence of government performance audit, which is a crucial step and component element of government performance audit. With the large increase of national public expenditure and the increasingly sharp contradiction between economic resources and demand, people need to improve the efficiency of public sector expenditure and clarify the economic responsibility of expenditure. At the same time, due to the impact of the new public management concept on the concept of government management and the need for the government to extricate itself from its own management responsibilities, the government performance audit has been widely and successfully carried out in western countries. Since 2002, the government performance audit has been carried out in Shenzhen City. The key to its effect lies in the research degree of the theory and method of government performance evaluation. In addition, over the years, China has made many useful explorations and practices in reforming the government system and transforming government functions. At the same time, it also gives many new contents to the government performance of our country: government performance of our country is no longer only paying attention to the completion of the planned goal under the traditional planned economy system, but also paying more attention to the economy of the completion of the planned goal. Efficiency and effectiveness; The function of government is not only management, but also more service. The object of performance appraisal is not only individual, but also extends to organization-the transformation of government function in our country puts forward the realistic request for the development of government performance evaluation in our country. Based on the above reasons, this paper is divided into five parts: introduction, four chapters of the text, which take the government performance evaluation from the government performance audit as a separate system to study. Through the research on the theory of government performance evaluation and the comparison of foreign government performance evaluation practice, this paper tries to construct the government performance evaluation system of our country. Its basic content and frame structure are as follows: introduction part, mainly introduces the motivation, significance and chapter structure of the thesis. The first chapter introduces the general theoretical framework of government performance evaluation, including the meaning and particularity of government performance evaluation, the causes of government performance evaluation, and the basic elements of government performance evaluation. The basic procedure of government performance evaluation and the predicament of government performance evaluation and so on. This chapter only makes a general comment on the relevant issues of government performance evaluation.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
本文编号：2379373
[Abstract]:With the development of productive forces, the emergence of private ownership, the emergence of class, and the occurrence of social contradictions, the government is the product of the development of human civilization to a certain historical stage. The government has always tried to maintain various contradictions and conflicts within the scope of order, and on this basis promote the sustained, rapid and healthy development of social economy, and play an extremely important role in the operation of social economy. As World Bank experts point out: "Government plays an important role in the economic and social development of a country and its sustainability. In pursuit of collective goals, the potential of government to influence, promote and regulate change is unmatched. When this capacity is put to good use, the country's economy is booming. But if the opposite is the case, the development will stop. " The performance of the government is reflected in the performance of the government, and the performance of the government is paid more and more attention by the public. However, how to evaluate the performance of the government? This has become an important subject facing the theoretical circle of various countries. At present, in the world, government performance evaluation is accompanied by the emergence of government performance audit, which is a crucial step and component element of government performance audit. With the large increase of national public expenditure and the increasingly sharp contradiction between economic resources and demand, people need to improve the efficiency of public sector expenditure and clarify the economic responsibility of expenditure. At the same time, due to the impact of the new public management concept on the concept of government management and the need for the government to extricate itself from its own management responsibilities, the government performance audit has been widely and successfully carried out in western countries. Since 2002, the government performance audit has been carried out in Shenzhen City. The key to its effect lies in the research degree of the theory and method of government performance evaluation. In addition, over the years, China has made many useful explorations and practices in reforming the government system and transforming government functions. At the same time, it also gives many new contents to the government performance of our country: government performance of our country is no longer only paying attention to the completion of the planned goal under the traditional planned economy system, but also paying more attention to the economy of the completion of the planned goal. Efficiency and effectiveness; The function of government is not only management, but also more service. The object of performance appraisal is not only individual, but also extends to organization-the transformation of government function in our country puts forward the realistic request for the development of government performance evaluation in our country. Based on the above reasons, this paper is divided into five parts: introduction, four chapters of the text, which take the government performance evaluation from the government performance audit as a separate system to study. Through the research on the theory of government performance evaluation and the comparison of foreign government performance evaluation practice, this paper tries to construct the government performance evaluation system of our country. Its basic content and frame structure are as follows: introduction part, mainly introduces the motivation, significance and chapter structure of the thesis. The first chapter introduces the general theoretical framework of government performance evaluation, including the meaning and particularity of government performance evaluation, the causes of government performance evaluation, and the basic elements of government performance evaluation. The basic procedure of government performance evaluation and the predicament of government performance evaluation and so on. This chapter only makes a general comment on the relevant issues of government performance evaluation.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前6条
1 徐金泉;基于利益相关者治理的绩效评价研究[D];中国海洋大学;2010年
2 易俊杰;基于平衡计分卡的基层税务机关绩效评估研究[D];湘潭大学;2010年
3 彭秋琼;社会保险基金政府绩效审计的研究[D];长沙理工大学;2008年
4 杜荧;地方政府绩效评估工具的比较研究[D];南京师范大学;2008年
5 徐璐;我国行政评价法探析[D];山东大学;2008年
6 喻婷;社会保险基金绩效审计评价体系研究[D];西南财经大学;2010年
，本文编号：2379373
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2379373.html
