本文選題：平衡計(jì)分卡 + 績(jī)效��； 參考：《西北師范大學(xué)》2014年碩士論文

【摘要】：自1998年中央明確提出公共財(cái)政改革目標(biāo)任務(wù)以來(lái)，眾多學(xué)者對(duì)此發(fā)表了自己觀點(diǎn)并提出了不少具有建設(shè)性的建議，各地政府機(jī)構(gòu)也積極響應(yīng)中央號(hào)召，進(jìn)行了試點(diǎn)活動(dòng)。經(jīng)歷了15年的快速發(fā)展，逐步建立了公共財(cái)政框架。而財(cái)政支出績(jī)效評(píng)價(jià)，不僅有助于提高財(cái)政資金的使用效率，，調(diào)整和優(yōu)化支出結(jié)構(gòu)，而且有助于促進(jìn)政府預(yù)算管理體制的改革，具有重要的意義。 在理論研究和實(shí)際應(yīng)用中，評(píng)價(jià)財(cái)政支出績(jī)效的方法多種多樣，然而近幾年，一種新的戰(zhàn)略管理工具平衡計(jì)分卡，逐漸受到人們的關(guān)注。平衡計(jì)分卡是1992年由哈佛大學(xué)商學(xué)院教授羅伯特·卡普蘭（Robert S.Kaplan）和復(fù)興方案咨詢公司總裁大衛(wèi)·諾頓（David P. Norton）提出的績(jī)效管理理論，其基本原理是以組織戰(zhàn)略為核心，從客戶、財(cái)務(wù)、流程、學(xué)習(xí)與成長(zhǎng)四個(gè)角度對(duì)組織戰(zhàn)略進(jìn)行層層分解，并為每個(gè)角度確定關(guān)鍵戰(zhàn)略目標(biāo)、設(shè)定衡量這些目標(biāo)的績(jī)效指標(biāo)及指標(biāo)的期望值、制定達(dá)到指標(biāo)期望值的行動(dòng)方案，最終通過(guò)行動(dòng)方案達(dá)到績(jī)效指標(biāo)期望值，從而實(shí)現(xiàn)各角度關(guān)鍵戰(zhàn)略目標(biāo)，進(jìn)而實(shí)現(xiàn)組織戰(zhàn)略。這一層層分解和執(zhí)行的過(guò)程還包含一個(gè)有序的反饋與修正機(jī)制。對(duì)于平衡計(jì)分卡在非盈利組織的適用性已經(jīng)毋庸置疑，少數(shù)政府組織也引用平衡計(jì)分卡衡量其績(jī)效，并取得了驚人的成果。這些經(jīng)驗(yàn)都有助于我們成功的實(shí)施平衡計(jì)分卡，并有效運(yùn)用到財(cái)政支出績(jī)效評(píng)價(jià)工作中去。 本文從研究背景和研究意義入手，首先分析了當(dāng)前國(guó)內(nèi)外財(cái)政支出績(jī)效評(píng)價(jià)的現(xiàn)狀，重申了財(cái)政支出績(jī)效評(píng)價(jià)的意義，緊接著總結(jié)了國(guó)內(nèi)外財(cái)政支出績(jī)效評(píng)價(jià)的相關(guān)理論研究，認(rèn)識(shí)到理論研究和實(shí)踐中的不足，為本文的研究指明方向、奠定基礎(chǔ)。然后引入了本文將要使用的戰(zhàn)略管理工具平衡計(jì)分卡法，詳細(xì)描述了其發(fā)展過(guò)程和基本內(nèi)容，并驗(yàn)證了其運(yùn)用到財(cái)政支出績(jī)效評(píng)價(jià)的可行性。其次，作為財(cái)政支出績(jī)效評(píng)價(jià)體系不可忽略的一部分，對(duì)其的內(nèi)涵、特點(diǎn)、主體、對(duì)象、目的、原則和層次結(jié)構(gòu)進(jìn)行分析，在此基礎(chǔ)上，運(yùn)用戰(zhàn)略管理的思想，依靠平衡計(jì)分卡建立了從戰(zhàn)略制定目標(biāo)分解指標(biāo)確定目標(biāo)值確定行動(dòng)方案設(shè)計(jì)評(píng)價(jià)結(jié)果運(yùn)用的財(cái)政支出績(jī)效評(píng)價(jià)體系。最后，用平衡計(jì)分卡思想構(gòu)建了天津市綜合財(cái)政支出績(jī)效評(píng)價(jià)體系，總結(jié)了在運(yùn)用平衡計(jì)分卡建立財(cái)政支出績(jī)效評(píng)價(jià)體系的注意事項(xiàng)，為平衡計(jì)分卡在現(xiàn)實(shí)中的應(yīng)用提供經(jīng)驗(yàn)。
[Abstract]:Since 1998, when the central government clearly put forward the target task of public finance reform, many scholars have put forward their own views and put forward many constructive suggestions, and local government agencies have also responded positively to the central government's call and carried out pilot activities. After 15 years of rapid development, gradually established the framework of public finance. The performance evaluation of fiscal expenditure is not only helpful to improve the efficiency of the use of financial funds, to adjust and optimize the structure of expenditure, but also to promote the reform of the government budget management system, which is of great significance. In theory research and practical application, there are a variety of methods to evaluate the performance of fiscal expenditure. However, in recent years, a new strategic management tool, balanced scorecard, has gradually attracted people's attention. The balanced scorecard is a performance management theory developed in 1992 by Robert S. Kaplan, a professor at Harvard Business School, and David PNorton, President of Renaissance Program Consulting. Financial, process, learning and growth are four perspectives of organizational strategy decomposition, and for each of the key strategic objectives, set performance indicators to measure these goals and indicators of expectations, Make the action plan to reach the expected value of the target, and finally reach the expected value of the performance indicator through the action plan, so as to achieve the key strategic objectives of each angle, and then realize the organizational strategy. This layer by layer decomposition and implementation process also contains an orderly feedback and correction mechanism. There is no doubt about the applicability of balanced scorecard in non-profit organizations. A few government organizations also use balanced scorecard to measure its performance and have achieved remarkable results. These experiences are helpful for us to implement the balanced scorecard successfully and apply it to the performance evaluation of fiscal expenditure. Starting with the research background and significance, this paper first analyzes the current situation of financial expenditure performance evaluation at home and abroad, reiterates the significance of financial expenditure performance evaluation, and then summarizes the domestic and foreign financial expenditure performance evaluation related theoretical research. Recognizing the deficiency of theoretical research and practice, this paper points out the direction and lays a foundation for the research. Then it introduces the balanced Scorecard method which will be used in this paper, describes its development process and basic content in detail, and verifies the feasibility of its application to the performance evaluation of fiscal expenditure. Secondly, as a part of the performance evaluation system of financial expenditure, this paper analyzes its connotation, characteristics, main body, object, purpose, principle and hierarchical structure. On this basis, it applies the idea of strategic management. Based on the balanced Scorecard, a financial expenditure performance evaluation system is established to determine the target value from the target of strategic formulation. Finally, the paper constructs the comprehensive financial expenditure performance evaluation system of Tianjin with the idea of balanced Scorecard, summarizes the matters needing attention in establishing the performance evaluation system of fiscal expenditure by using balanced Scorecard, and provides experience for the application of balanced Scorecard in reality.
【學(xué)位授予單位】：西北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45

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本文編號(hào)：1911165