| 政府预算绩效评价指标体系的构建 |
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| 引用本文： | 李建华,陈其辉.政府预算绩效评价指标体系的构建[J].系统工程,2009,27(3). |
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| 作者姓名： | 李建华 陈其辉 |
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| 作者单位： | 中南大学,商学院,湖南,长沙,410083
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| 摘 要： | 政府预算绩效评价作为公共财政管理的核心内容之一,其推行的难点在于如何用一套指标体系系统和科学地度量政府预算的绩效.从绩效评价的内涵出发,构建由"投入-过程-产出-成果"组成的政府预算评价模型,提出评价指标体系框架,并用此模型对湖南省的教育支出情况进行简要分析.
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| 关 键 词： | 政府预算 绩效评价 指标体系 |
A Construction of Index System of Government Budget Performance Evaluation |
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| LI Jian-huang,CHEN Qi-hui.A Construction of Index System of Government Budget Performance Evaluation[J].Systems Engineering,2009,27(3). |
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| Authors: | LI Jian-huang CHEN Qi-hui |
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| Institution: | LI Jian-huang,CHEN Qi-hui(School of Business,Central South University,Changsha 410083,China) |
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| Abstract: | Performance evaluation of government budget is a key issue of public financial management.The difficulty of implementing Performance evaluation of government budget is how to use a set of index system to measure it systematically and scientifically.In this paper,we build an evaluation model of government budget performance,composed of input-process-output-outcome.Finally We employ this model to verify expenditures of education of Hunan province. |
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| Keywords: | Government Budget Performance Evaluation Index System |
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