会计学院知识库

上世纪八十年代，地方政府自发实施目标管理开启了我国政府机构绩效管理的篇章，此后政府绩效管理实践发展迅速。但我国绩效管理理论研究大多还是借鉴企业绩效管理思路，在政府部门绩效管理方面还没有形成指导性的理论体系，针对基层行政部门绩效管理的研究尤其有限。在构建服务型政府的背景下，优化基层行政机关绩效管理工作十分必要。 本文选取基层单位W县审计机构为研究对象，借鉴平衡计分卡理论框架对基层行政部门现行的绩效管理体系进行优化。首先梳理政府部门绩效管理实践发展历程和研究现状，结合W县审计机构基本情况和现行体系的局限性，分析出将平衡计分卡引入政府绩效管理具有明显优势。其次，为了弥补W县审计机构现行绩效管理体系存在的不足，以审计机构战略地图为出发点，围绕预算控制维度、被审计单位及群众反馈维度、内部质量控制维度和学习与成长维度选择相应二级指标，利用层次分析法得到各个指标的权重，在此基础上采用模糊综合评价法计算出W县审计部门绩效评价结果。最后，将本文构建体系评价结果与现行评价方法得到的结果进行对比，得出采用平衡计分卡理论框架能够较为精细地反映组织绩效，进一步提高单位工作效益的结论，同时从完善制度、加强监管、人员培训、公开过程及结果应用方面提出优化W县审计机构绩效管理体系的保障建议。 在现有研究的基础上，本文参考平衡计分卡理论框架优化基层政府部门绩效管理，从细化组织战略出发，综合传统的经济性指标和服务质量相关指标对政府部门进行绩效评价，并从包括指标选取、绩效考核、结果运用在内的整个绩效管理过程提出优化措施，以期为将平衡计分卡体系应用于基层行政部门绩效管理提供理论参考。

In the 1980s, local governments spontaneously implemented goal management to open a chapter of performance management in China's government agency, and the government performance management has developed rapidly since then, but most of the theoretical studies on performance management in China are still based on enterprise, and there is a lack of a system in the performance management of government. The studies on performance management for grassroots administrative departments are especially limited, it’s necessary to optimize the performance management of grassroots administrative organs. This paper selects the grassroots unit W County Audit Agency as the research object and uses the framework of the BSC to optimize the management of grassroots administrative departments. Firstly, it compares the history of development and research status in government departments, and analyzes the obvious advantages of BSC. Combine the basic situation of W county audit organization and the limitations of the current performance system. Secondly, in order to eliminate the shortcomings of the current system, the whole performance management process including index selection, performance appraisal and result application is optimized. Taking the strategic map of W county audit department as the starting point, the corresponding secondary indicators were selected around the budget, the feedback of audited units and the public, the internal control and growth capacity. The weights accounted for by each indicator were obtained using hierarchical analysis on which the results of the overall performance evaluation of W county audit department were calculated using the fuzzy comprehensive evaluation method. Finally, the results of the balanced scorecard evaluation were compared with the results of the current performance evaluation, and it was concluded that the adoption of the balanced scorecard theoretical framework could more appropriately reflect organizational performance and further improve the effectiveness of the unit's work, while safeguards for optimizing the performance management system of the W county audit department were proposed in terms of improving the system, strengthening supervision, personnel training, and disclosing the process and application of results. This paper optimizes the performance management of government based on BSC system from the perspective of organizational strategy. It combines traditional economic indicators and service-related indicators to evaluate performance of government departments, and proposes safeguards to improve the performance management system. It is expected to provide a theoretical reference for the application of performance management in the grassroots administration.