地方政府绩效指标体系构建研究

62520099()WuhanUniversityJournal(Philosophy&SocialSciences)Vol.62.No.5Sept.2009.702710:2009201226:,,,;510275,:(06JJD630021);211;985BSCKPI[],,,,,,BSCKPI,,,,[];;;[]D01[]A[]167227320(2009)05207022092070,,,,,[1](19),,,,,,[2](77278),[3](43246),,;,,,,,,,,,5:BSC()KPI(),,,,,()2060,(Economy)(Efficiency)(Effectiveness)3E[4](25)1995[5](53)6070,,3E(Equality),19974E[5](53),70,19881991[6](46247)19911993(NPR)[7](57),[8](527),[9](130),,,1992[10](84287);1970,Poister[11](35257),,;,3E4E,,(),,:[12](20),,[13](85)[1](78),,,:2004;()[14](31232),,,42[15](49)[10](84295);307()62[16](17222);[17](64268);[18](36245):,,;,,,;,,,;,:,,,,,:,;,,,[19](40),:,;,,,,BSCKPI,,,,()1.,,[20](21),,,2.(BSC,BalancedScoreCard):[21](19223),[22](24),,,,,,3.(KPI,KeyPerformanceIndicator)KPI,[23](40)KPI,,,[24](79)4.(PerformancePrism),,,4075::[25](26227),(),,(AHP),(1):1BSCKPIBSCKPIBSC1:BSC,,KPI,2:BSC,KPI,,1:BSC,2:BSC,,KPI:KPI,,BSC,:KPI,,:BSC,:,KPI,(:BSC:KPIBSCKPI,KPI:BSCKPIBSC),BSCKPI2090BSC,KPI,KPI[26](25227),(1)1,KPI,BSC,,,KPI(CSF),,,,,,,507()62,,1BSCKPI,,,,,[22](24),,,,,[27](45),,,,(2)[28](91),:,,,2,3:6075:3(),,,,,,,,(CSF)4:4,,SMART53(KPI),2:707()622,,,,BSCKPI35GNP+SCC(GNP+SCC)(GNP+SCC)R&D(GNP+SCC)(GNP+SCC)8075:(),,:,,,,,,KPI,KPI,;,KPIKPI,KPIKPI,,,,,,,,,,,,BSCKPI,,,,,,,:(Stakeholdertheory)2060(R.E.Freeman)GNP+SCC,GNP,SCC(SocialComprehensiveCapital),[][1]:,200611[2]:,20047[3]:,()20073[4]:,:2004[5]:,()20063[6]::,20052[7]:,:2005[8]ThePerformanceReview.1993.FromRedTapetoResults:CreatingaGovernmentThatWorksBetterandCostsLess.Washington,D.C.:U.S.GovernmentPrintingOffice,September.[9]:,()20079[10]:,20051[11]Poister,TheodoreH.2003.MeasuringPerformanceinPublicandNonprofitOrganizations.SanFrancisco:Jossey2Bass.[12]:,20015907()62[13]:,20043[14]:,()20072[15]:3Es,20079[16]:,20055[17]:2002,20046[18]:,,:2005[19]:,()20071[20]:,20062[21][]S.P.:,,:2004[22]:,20045[23]:KPI,:2003[24]:(KPI),20076[25]:,,2006[26]:BSCKPI,20071[27]:,20058[28]Kaplan,R.S.&D.P.Norton.2001.TransformingtheBalancedScorecardfromPerformanceMeasurementtoStrategicManagement,AccountingHorizon15(1).()ResearchonEstablishingofLocalGovernmentPerformanceAssessmentsIndicatorSystemundertheFrameoftheScientificDevelopmentViewNiXing,YuQin(CenterforPublicAdministrationResearch,SunYat2senUniversity,Guangzhou510275,Guangdong,China)Abstract:Becauseoftheirimportanceandtheinteractiveandcloserelationshipbetweenthem,valueorientationwhichisthesoulofperformanceassessmentandindicatorsystemwhichcanbetitledasthebodyofperformanceassessmenthavebeenpaidalotattentiontobyscholarsduringtherecentyears.Fromthepresentresearchofthevalueorientationpartandindicatorsystempartoflocalgovernmentperformanceassessmentbothhomeandabroad,thisthesiswilldiscusshowtocombinebothofthembetterduringthedesignprocess,andbyintroducingvalueorientationintotheindicatordesignmodeltoestablishasetoflocalgovernmentperformanceassessmentindicatorsystemprototypeinwhichthevalueorientationandtheindicatorsystemcombinewitheachotherclosely.Keywords:performanceassessment;localgovernment;valueorientation;indicatorsystem017