摘要
基于目前我国财政绩效管理中存在着资金管理效益低下、绩效考评主体单一、监督机制缺失等问题,分析将360度绩效考评方法引入财政绩效管理中的优势,具体表现为:信息充足、可信度高、有利于提高政府行政能力和增强大众监督。从主体确定、权重设计、实施步骤三个方面探讨360度财政绩效考评框架,提出在应用中应创造和谐氛围、加强主体培训、充分利用网络引入媒体监督等对策建议。
There are some problems in the government finance performance,such as inefficient fund management,unitary evaluation subject,and lack of supervision mechanism.In view of these problems,the paper analyzes the advantages of 360-degree feedback being introduced into the government finance performance.Its advantages are： adequate in information,high in credibility,and beneficial for government executive ability improvement and public supervision enhancement.The paper discusses the basic performance appraisal framework from the aspects of subject deciding,weight design and implementation steps,and then offers some proposals for the application,such proposals as creating a harmonious atmosphere,strengthening subject training,and introducing media supervision by making full use of Internet.
出处
《集美大学学报（哲学社会科学版）》
2012年第2期75-79,共5页
Journal of Jimei University：Philosophy and Social Sciences
关键词
360度绩效考评
财政绩效管理
绩效考评框架
360-degree feedback
government finance performance
the frame of performance appraisal
