摘要
在预算绩效指标框架的构建及应用中,受种种内生及环境因素制约,难免存在偏差,进而导致绩效的损失。本文对绩效指标框架构建中的关键风险节点进行辨析,将可能造成风险的因素归纳为战略性因素及技术性因素两方面。同时提出对预算绩效评价指标的构建进行风险控制,要采用多套指标框架,厘清绩效指标框架的构建逻辑,着重关注指标信度、效度问题,提高指标框架的稳定性,并加强指标在预算周期中的应用,优化指标的修正与反馈机制。
In the construction and application of budget performance evaluation,subject to various endogenous and exogenous factors,it is inevitable that there will be deviations leading to loss of performance.This paper analyzes the key point which easily generates the risk during the process of building the budget performance indicator framework,and summarizes the possible risk factors into strategic factors and technical factors.It proposes to carry out risk control on the construction of budget performance evaluation indicators.It is necessary to adopt multiple sets of indicator frameworks to clarify the construction logic of performance indicator framework,to focus on the reliability and validity of indicators to improve the stability of the indicator framework,and to strengthen the indicators in the budget cycle.We should also strengthen the application of indicators in the budget cycle and build the correction and feedback mechanism.
作者
马蔡琛
赵青
MA Caichen;ZHAO Qing
出处
《理论与现代化》
2020年第5期96-108,共13页
Theory and Modernization
基金
国家社科基金重大项目“新时代中国预算绩效管理改革研究”,项目编号:19ZDA071。
关键词
预算绩效
预算绩效指标
指标框架
风险识别
风险控制
budget performance
budget performance indicator
indicator framework
risk identification
risk control
